GenerUs Inc.'s board of directors approved a charitable cash contribution to FoodBank, a qualified non-profit organization, in November of 2014. GenerUs made payment to FoodBank on February 2, 2015. GenerUs Inc. (a calendar-year corporation) may claim a deduction for the contribution on its 2014 tax return.

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Charitable contributions are deductible in the year they are made, not necessarily the year they are approved by the board of directors. Since GenerUs made payment to FoodBank in 2015, they can claim a deduction for the contribution on their 2014 tax return.