Washington § 82A.04.310 - Taxable income — Charitable contributions.

Full text of Washington Revised Code of Washington § 82A.04.310 — Taxable income — Charitable contributions., with citation guidance and answers to common questions.

§ 82A.04.310. Taxable income — Charitable contributions.

(1) In computing a taxpayer's Washington taxable income, the taxpayer may deduct from their Washington base income the amount of charitable contributions they claimed for the taxable year under section 170 of the internal revenue code to a qualified organization, up to a maximum deduction of $100,000 per individual, or in the case of spouses or domestic partners, their combined charitable deduction is limited to $100,000, regardless of whether they file joint or separate returns.
(2) For the purposes of this section, "qualified organization" has the same meaning as in RCW 82.87.080.
[ 2026 c 238 s 309.]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

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Frequently Asked Questions About Washington § 82A.04.310

What does Revised Code of Washington § 82A.04.310 cover?

Section 82A.04.310 ("Taxable income — Charitable contributions.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82A.04.310?

A common citation format is "Revised Code of Washington § 82A.04.310" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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