Show YOUR INCOME TAX Deductible Contributions Must Meet set Certain Requirements Editors Editor's not note Thin In Is I the sixteenth and U last lad t In a erit of articles on the new federal Income Inome tax law based baled on Information furnished by the V U V. V S. S bureau bu bureau bu- bu reau of Internal revenue Among deductions allowed in determining the federal in income income income in- in come tax are charitable contributions and gifts made by an individual These contributions must meet certain tests however to be deductible 1 For Instance a corporation trust Community Chest fund or foundation foundation I tion to which a contribution is made must be created or organized In the United States or territory under law and must be operated for religious charitable scientific literary or educational purposes or for prevention of cruelty to children children chil chil- dren or animals If a substantial part of any such organization is devoted to propagandizing propagandizing or otherwise attempting j to influence legislation it does not meet requirements and contributions contributions contributions made are not deductible Contributions made to a missionary mission mission- ary fund church building fund or for the benefit of other activities of a church are deductible if the church is organized according to the foregoing requirements Pew rents assessments and dues paid to churches are regarded as contributions Gifts to an individual are not deductible In general any claims for de deductions deductions deductions de- de for contributions are limited limIted limited lim lim- to 15 per cent of a taxpayers taxpayer's net income |