USA – MASSACHUSETTS Law and Practice Contributed by: Patricia Annino, Rimon, P.C.
10.2 Common Charitable Structures There are no charitable structures unique to Massa - chusetts. Outright gifts, donor advised funds, charita - ble lead trusts, charitable remainder trusts and private foundations are common to the other states.
the right to remove a child from school for emergen - cies, bereavement leave, sick leave to care for a part - ner, and shared employment benefits from a partner. Massachusetts does not recognise common law mar - riage.
10. Charitable Planning 10.1 Charitable Giving
Since 1 January 2023, Massachusetts has allowed a personal income tax deduction for charitable contri - butions based on the federal charitable contribution guidelines, with a few exceptions. Massachusetts does not allow a deduction for the contribution of household goods or used clothing. Taxpayers are not required to itemise deductions on the federal income tax return to obtain a Massachusetts deduction. The Massachusetts deduction applies specifically to reducing Part B – adjusted gross income (wages), and does not extend to reducing income from capital gains, dividends or interest (except for interest from Massachusetts banks), as under federal law, the con - tributions must be substantiated.
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