Bz - CarHearts.org

🏢 Business Entity Donation Tax Calculator

Calculate your net deductible basis by breaking down your business assets and accounting for IRS look-through recaptures under IRC § 170(e).

Goodwill & Intellectual Property ($):

Donor Adjusted Gross Income ($):

Inventory (Unrealized Profit) ($):

Accounts Receivable (Cash-Basis) ($):

Equipment Depreciation Recapture ($):

Total Appraised Business FMV ($):

Total Combined Appraised FMV:
Look-Through Haircut Reduction:
Adjusted Deduction Basis (Net FMV):
Annual AGI Ceiling (30% Cap):
Allowed Year 1 Claim:
Eligible 5-Year Carryforward:

Compare the tax deduction differences between donating an LLC interest (subject to look-through asset recapture) versus C-Corp shares.

Goodwill & Intellectual Property ($):

Inventory (Unrealized Profit) ($):

Accounts Receivable ($):

Equipment Depreciation Recapture ($):

Individual Donor AGI (for LLC) ($):

Corporate Taxable Income (for C-Corp) ($):

Calculated Gross Valuation Baseline ($):