Each year the Internal Revenue Service (IRS) adjusts charitable gift premium rules, tax tables, personal exemptions, standard deductions and other tax provisions. Here are the key charitable figures for 2015 from Rev. Proc. 2014-61, 2014-47 IRB 860.

Charitable Deductions Not Reduced for Insubstantial Donor Benefits—2015 Safe Harbors. Donors needn’t reduce their charitable deductions when they receive low-cost articles or items of “insubstantial value” under Rev. Proc. 90-12, 1990-1 CB 471, and successor rulings. Reg. §1.170A-13(f)(8).

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