Meanings
- uncountableeconomicsThe adjusted gross income of a taxpayer, excluding any deductions for net operating loss carrybacks.
The maximum federal income tax charitable contribution deduction for a tax year for an individual is 50 percent of his or her contribution base.
2005, Bruce R. Hopkins, The Tax Law of Charitable Giving, page 1892 more examples
As the average annual growth in the contribution base over the same period was only 0.3 percent, the common simplification that the rate of return equals the growth in the contribution base revealed less than half of the true return.
2006, Robert Holzmann, Edward E. Palmer, Edward L. Palmer, Pension Reform, page 118Such taxpayers calculate their contribution base jointly and can deduct charitable contributions, by whomever made, up to the applicable percentage of the joint contribution base.
2008, Catherine W. Wilkinson, Jean M. Baxley, Charitable Giving Answer Book 2009, page 3-10
Translations
Spanish base de cotización
- base de cotizaciónTranslations
Cite this entry
contribution base. (n.d.). In WatkinsX Dictionary. Retrieved November 3, 2026, from https://dictionary.watkinsx.com/word/contribution%20base
“contribution base.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/contribution%20base. Accessed November 3, 2026.
WatkinsX Dictionary, s.v. “contribution base,” accessed November 3, 2026, https://dictionary.watkinsx.com/word/contribution%20base.
Source: contribution base on Wiktionary, CC BY-SA 4.0.