GenerUs Inc.'s board of directors approved a charitable cash contribution to FoodBank,a qualified non-profit organization,in November of 2018.GenerUs made payment to FoodBank on February 2,2019.GenerUs Inc.(a calendar-year corporation)may claim a deduction for the contribution on its 2018 tax return.

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The contribution was approved by the board of directors in 2018 and as long as the payment was made by the due date of the tax return (March 15th for corporations), GenerUs Inc. can claim a deduction for the contribution on its 2018 tax return.