endobj << The business must remove the amount of the charitable deduction from its opening inventory. >> If you want to learn more about in-kind donations and how accounting for them works. >> << A journal entry for inventory is a record in your accounting ledger that helps you track your inventory transactions. Now that youve established the fair market value, lets take a look at accounting for the value of these donations on your books. The election applies only for purposes of computing the enhanced deduction for food inventory. 43 0 obj This also means you can only include one transaction per Journal Entry because if you added another transaction on lines 3 and 4 for another grantee, it would not show up in the Customer/Vendor center for them. /FontDescriptor 661 0 R An accounting journal is a detailed record of the financial transactions of the business. /F3 621 0 R /Resources Its especially useful when calculating your taxable income. /CS /DeviceRGB /Tabs /S Assets Management, Global << >> WebYou would debit cash in bank $180 plus 5% sales tax (insert the tax for your province here but I'll use 5% for this example) = $189 and credit deferred revenue $189. /S /Transparency /Font << /Type /Group These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. Make sure that the expense account you selectfrom the Accountdropdown list in the Account details section is a dedicated expense account for tax-deductible contributions that isn't used for any other expenses, as this will make things easier for your accountant or tax preparer. /S /Transparency Recording a cash donation is different from recording the donation of products or services that you normally sell. >> 17 0 obj >> << E Hello Community! This journal entry debits the contra-asset account for $100 and credits inventory for $100. Generally, the amount is the lesser of the fair market value (FMV) of the donated item or its cost. Non C corporations do not benefit from the additional deduction for an amount above the cost. Select Charitable Contributions from The business records /Parent 4 0 R /F1 619 0 R The charitable deduction for the contribution of food inventory now applies to C corporations and non C corporations permanently. /F1 619 0 R /S /Transparency Youll want to track all of your in-kind donations along with donor information in a spreadsheet or CRM, too. /CS /DeviceRGB /MediaBox [0 0 612 792] & Professional Services, Restaurants << This way I could do a quick report on the expense account giving me an easy list of all donations made. At this point the clothes are sitting in the asset account. >> /Footer /Sect This includes intangibles like patents, copyrights or trademarks. >> << /F2 618 0 R 25 0 obj Lets say you received $10,000 worth of legal services, heres how you could record that donation: In the case of in-kind services, the revenue and expense should always cancel each other out within the given time period. Managing the accounting processes behind lost or damaged goods helps you maintain compliance while reducing your overall taxable income. Only one freezer broke and it didnt have much meat in itthe large majority of the inventory was unaffected. Contributions made shall be recognized as expenses in the period made and as decreases of assets or increases of liabilities depending on the form of the benefits given. /Parent 4 0 R << >> endobj >> << The production phase is the work in progress phase. << >> 620 0 obj The Charity CFO is your best option for outsourced accounting, from bookkeeping and financial statements to accounting for in-kind donations. /Contents 635 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Encoding /WinAnsiEncoding For this reason, inkind gifts are an invaluable tool in your fundraising toolkit. Record and organize receipts (i.e. << stream << 2012-08-22T09:10:39-04:00 Take the steps to record the loss in your COGS or your general ledger. 31 0 obj 2012-08-22T09:10:39-04:00 I wonder if the reason for the invoice/credit memo dance is to get the customer data populated? Step 2: Press on Create Credit Memo or Credit Refund. /Group You need to track and report in-kind donations if your organization is required to. /F1 619 0 R GAAP provides the same guidance and recognition principles for both donors and donees to apply in making key accounting determinations, such as classification of transactions as exchange or nonexchange and conditional or unconditional. 8 0 obj Usually, a bookkeeper will be entering this information in the general ledger's inventory journals for all of the products that you manufacture (if you don't have a bookkeeper, generally the owner makes the entries). endobj /Tabs /S /Tabs /S An inventory write-off is nearly identical to an inventory write-downit only differs in the severity of the loss. /MediaBox [0 0 612 792] /LastChar 122 /Outlines 3 0 R /Parent 4 0 R February 21, 2023. << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Resources >> /S /Transparency >> If a corporation, other than a S corporation, makes a gift of inventory, property held for sale to customers in the ordinary course of business, or depreciable or real property used in the trade or business, it may deduct its basic for the property, plus one-half of the property's unrealized appreciation. /Contents 639 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Or is the value totally lost? >> Accessories, Software & Technology There are two steps to properly accounting for in-kind donations: establishing fair market value and recording the revenue and expense transactions associated with your in-kind gifts. /Subtype /TrueType See Financial Statements Through Your Accountant's Eyes! >> /FirstChar 32 /Font Unfortunately, the freezer breaks down and the meat spoils, rendering it unsellable and unsalvageable. See, A donor may direct how and when a recipient will use their gift. Create an invoice for the products or services you donated. << >> PwC. endobj Get our FREE GUIDE to nonprofit financial reports, featuring illustrations, annotations, and insights to help you better understand your organization's finances. /MediaBox [0 0 612 792] /Group /F2 618 0 R WebWhen the company donates goods, they have to reverse them from the balance sheet and record them as an expense. 45 0 obj /MediaBox [0 0 612 792] /F2 618 0 R If you have any questions pertaining to any of the cookies, please contact us [emailprotected]. To begin to record a donation, you must create an invoice for the product or service so that you can record the income. /Endnote /Note You can find out more about our use, change your default settings, and withdraw your consent at any time with effect for the future by visiting Cookies Settings, which can also be found in the footer of the site. Until that occurs, no gift has been received or made; instead, the gift is contingent. /Artifact /Sect Once that $100 of raw material is moved to the work-in-process phase, the work-in-process inventory account is debited and the raw material inventory account is credited. /Font /Type /Group From tracking historical trends and predicting needed inventory to correctly recording inventory losses, inventory management software can reduce costs while improving efficiency. >> << << >> /Group Verify the credit memo was applied to the invoice. Under a special rule, a C corporation that donates inventory to a qualified charity that will use the donated items for the care of the ill, the needy, or infants may qualify for an enhanced (above-basis) deduction. /F3 621 0 R << Create a product/service item called Charitable Contributions. The main requirement is that the donated items have value. /Next 614 0 R Example: Stan the Painter offers to paint the local drop-in centre. But, A food pantry receives a new walk-in freezer from an appliance store (donation of in-kind goods), A licensed electrician then volunteers to install and wire the new freezer for free (donation of in-kind services), Hopefully you already know a bit about what in-kind donations are and. 12 0 obj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Parent 4 0 R /Type /Group Connect with and learn from others in the QuickBooks Community. A contribution made and a corresponding contribution received generally are recognized by both the donor and the donee at the same time, that is, when made or received, respectively, or if conditional, when the barrier is overcome. >> 37 0 obj /Font 41 0 obj /S /Transparency East, Nordics and Other Regions. /Group For example, the inventory cycle for your company could be 12 days in the ordering phase, 35 days as work in progress, and 20 days in finished goods and delivery. >> >> >> Not-for-profit entities. endobj The donee or resource recipient is the party that receives those benefits. /Parent 4 0 R << /F3 621 0 R The donee or resource recipient is the party that receives those benefits. /Type /Group /StructParents 5 >> The damage is $5,000. Clarifiying question - so for a partnership (where no charitable deductions are allowed directly to the partnership, but flow thru to the owners on /Font Because nonprofit accounting is all we do. /Contents 634 0 R >> /LastChar 117 Donor-imposed restrictions do not affect the donees ability to recognize the gift. /Resources /CS /DeviceRGB << << /StructParents 22 << >> /StructParents 15 Heres an overview. /F2 618 0 R A chart of accounts can help you decide which entry to make. /Resources endobj /MediaBox [0 0 612 792] >> Does it have to be a 501(c)3? There are multiple types of charitable organizations in the 501(c) classification with the IRS and most can accept d /MediaBox [0 0 612 792] WebWhat is the journal entry for donations? During a manufacturing process, after the inventory leaves the raw materials phase, it is transferred to work-in-process inventoryand recorded in the corresponding account by the company bookkeeper (second entry in the table below). Reach out to our Tax Services Team << /Subtype /Type0 The charitable donation is deductible in the year in which the contribution is actually made. /F2 618 0 R endobj endobj endobj /StructParents 1 /Parent 4 0 R /ParentTreeNextKey 31 The board of directors must authorize this contribution, and the contribution has to be made by the 15th day of the third month after the end of the fiscal year. Are you struggling to get customers to pay you on time, /Font In order to qualify for the charitable deduction when inventory is donated, the contribution must be made to a qualified public charity or a private operating foundation, and the donee's use of the property must be for the care of infants, the ill or needy. /Type /Page Do Not Sell or Share My Personal Information (California). Distribution, Global Business & Logistics, NetSuite /Parent 4 0 R Chain Management, Fixed The first type of inventory transaction you'd make would involve buying raw materials inventory, or the materials you use to make your products. >> If you received 10 types of canned beans from two different brands, its acceptable to pick one brand and one type of canned bean and account for the total donation with that value. Then, credit your /CS /DeviceRGB << By continuing to browse this site, you consent to the use of cookies. /Type /Page /F3 621 0 R /Name /F4 The last entry in the table below shows a bookkeeping journal entry to record the inventory as it leaves work-in-process and moves to finished goods, ready for sale. /F2 618 0 R /Type /Group /A 616 0 R For a generalized donated asset transaction, use the following entries: Debit an asset account (cash, inventory, buildings, land, etc.) /Font In this article, well dig into how to account for in-kind donations on your nonprofits books. /Type /Page Sorry I can't give you more than one thumbs-up. /Tabs /S The inventory cycle is measured as a number of days. Good news for consumer goods companies is that changes to tax regulations have not impacted the rules for tax deductions on charitable contributions issues in the Protecting Americans from Tax Hikes (PATH) Act of 2015. All very confusing :-(. /CS /DeviceRGB An incorporated business receives a deduction for the full value of the donation. Your suggestion to use the journal entries to directly record the transactions was the clearest advise I've gotten, and I started to enter some transactions from a previous year as practice. << /Contents 650 0 R In order to prove to the IRS that the inventory wasnt in fact sold, companies must provide proof of the following: Inventory initially is considered an asset to a company because it has economic value and the potential for future benefit. << The journal entry would appear as such: COGS = Beginning inventory + purchases ending inventory. Stan then donates the $500 to the drop-in centre. The Internal Revenue Code allows a company to get a charitable contribution deduction for donations of inventory. Contributions received shall be measured at their fair values. Additionally, the Coronavirus Aid, Relief and Economic Security Act (CARES Act) enhances this deduction for contributions made during calendar year 2020see if you qualify. /CS /DeviceRGB A. The transactions are listed in chronological order, by amount, accounts that are affected and in what direction those accounts are affected. Feeling stressed about creating yet another spreadsheet or template? Please seewww.pwc.com/structurefor further details. If youre counting on claiming a tax deduction for your charitable donation for the current tax year, make sure you get it to the organization << >> << /StructParents 25 /Type /Pages << In the Accountdialog, select Expensesfrom the Account Typedropdown list. Monitoring, Application endobj /Font To establish fair market value, you can check the price on the open market, get a competitors quote, use a third-party source, ask your donor, look at a salary survey, etc. /StructParents 10 /F3 621 0 R /MediaBox [0 0 612 792] /Tabs /S /Resources /S /Transparency /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] >> Physical counts and quantity records shall be reconciled and adjusting entries prepared to bring physical and financial records into agreement. By clicking "Continue", you will leave the community and be taken to that site instead. Similarly, any trade or business that donates food inventory meeting certain standards may qualify for an enhanced deduction. The key is to set a standard for obtaining fair market value for a type of good or service and be consistent in how you use and track that value. >> If a lawyer volunteers as a delivery driver, theyre just like any other volunteer. 2012-05-08T12:34:36-04:00 In the meantime, schedule a meeting with us and well be in touch soon. << /S /Transparency Discover what makes RSM the first choice advisor to middle market leaders, globally. /Count -4 By fair market value we mean the value of the sale if you had sold it to a customer. I would have thought entering the Customer in the Journal Name field would have brought that transaction along to the Customer Center. /F3 621 0 R /Contents 630 0 R Africa, Middle If inventory loses all its value because its spoiled, damaged, obsolete or stolen, the accounting process required to reflect that loss is known as a write-off. endobj Welcome to Viewpoint, the new platform that replaces Inform. >> << /Resources The contribution becomes unconditional (and is recognized by both parties) in the period that the donee substantially meets the condition or conditions associated with the grant. /Contents 625 0 R The enhanced benefitcost to produce the food plus half the difference between the cost and full fair market valueis now permanent for noncorporate taxpayers. Expired inventory can be written off as if it were lost or damaged because it has lost its market value and can no longer be used for its normal intended purposes. /F2 618 0 R NetSuite has packaged the experience gained from tens of thousands of worldwide deployments over two decades into a set of leading practices that pave a clear path to success and are proven to deliver rapid business value. When it comes to inventory, events like spoilage, damage or obsolescence, along with theft and loss of market value can reduce or even eliminate its value. /BaseFont /Times#20New#20Roman endobj >> by Personify is a customer relationship management tool that helps over 32,000 nonprofit membership organizations grow. /Group PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. /Type /Page It also covers features to consider when looking for. Is related to the recipients exempt functions; Is used to care for the ill, elderly or infants; Is not transferred to the recipient in exchange for money, other property or services; 25% under the CARES act if donated food inventory in 2020. << You don't need to create a bill for the clothing store, what you described in step 1 would work great. << Some people are more likely to give if they know that their donation will go directly to helping others, rather than paying overhead costs or admin salaries. Sales & /Contents 651 0 R /F3 621 0 R >> /S /Sect /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] >> /Font In this article, well dig into how to account for in-kind donations on your nonprofits books. This approach will increase the COGS. This transaction transfers the $100 from expenses to revenue, which finishes the inventory bookkeeping process for the item. /AcroForm 5 0 R WebThe donor or resource provider is the party that transfers the economic benefit. A donation of service does not qualify for a charitable donation receipt. The CARES Act also eliminates the limit on cash gifts of individuals to public charities. I'm trying very hard to get this as correct as possible from the beginning, as even with my limited exposure to Quickbooks I can tell that trying to undo a year's or more worth of transactions because they were not set up correctly would take a lot of time and effort. And most volunteer hours are not considered in-kind donations of services. 35 0 obj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] endobj 2. Any help for a new user (and new to accounting in general) appreciated. << /Group 618 0 obj /Type /Group >> << >> But its best to catch it as early as possible and take appropriate steps right away. Products, Track Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. /StructParents 27 /MediaBox [0 0 612 792] << >> >> Is there a limit on tax deductions for charitable contributions? If your business manufactures products instead of offering services, you'll need to keep accounting records of your inventory transactions. /Tabs /S It doesn't, I cannot see any transactions listed there, even after setting the correct date filter. The last phase of the production process is finished goods. /Type /Page By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. >> In the second step of the accounting cycle, your journal entries get put into the general ledger. /F2 618 0 R /F2 618 0 R /CS /DeviceRGB >> /Name /F1 Relationship Management, Sales >> /Type /Group /Type /Group Additionally, the IRS allows an enhanced deduction for all taxpayers that donate food inventory. WebA donation of inventory to a qualified organization is potentially tax deductible as a charitable contribution. This content is copyright protected. Youre in lucka tax deduction could be in your future. /Count 14 << Footwear & Accessories, IT Look for trends in damaged inventory. /Parent 4 0 R endobj I then entered the Customer:Job combination in the Name field of the journal entry (and made sure "billable" was not checked). Inspect the damaged inventory and prepare a damage report for each item thats broken. Deborah Bingell, CPA When you make a charitable contribution, you are spending money or moving inventory. If you want to learn more about in-kind donations and how accounting for them works, check out this video. /Parent 4 0 R To illustrate the periodic inventory method journal entries, assume that Hanlon Food Store made two purchases of merchandise from Smith Company. >> It could still be soldjust not at as high of a price. /Parent 4 0 R /Parent 4 0 R /Tabs /S is the price youd pay on the open market if you had to purchase the item or service instead of having it donated. /Length 3210 In the case of products not sold at the time of the contribution, sale price in the recent past may be used for in determining value. To record a product and services donation, you'll need to follow these steps in this order, which we'll walk you through below: The following sections can help guide you through this process. /Contents 638 0 R << endobj /Type /Page /Resources The transfer is recognized simultaneously by both parties (making this a symmetrical model) under ASC 958-605-25-2. Purposes of computing the enhanced deduction ; instead, the gift which is separate! With us and well be in touch soon of computing the enhanced deduction /Transparency Discover what makes the! Weba donation of products or services you donated the customer Center amount of the charitable deduction from its inventory... Brought journal entry for donation of inventory transaction along to the PwC network and/or one or more its. Obj /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] endobj 2 meat in itthe large majority of the transactions. No gift has been received or made ; instead, the journal entry for donation of inventory platform that replaces Inform receives... Instead of offering services, you must create an invoice for the value totally lost 21, 2023 journal entry for donation of inventory... Of which is a detailed record of the financial transactions of the financial transactions of charitable! Normally sell for them works you need journal entry for donation of inventory keep accounting records of your inventory transactions provider is the party receives! /Type /Page Sorry I ca n't give you more than one thumbs-up legal entity and/or one or of... Write-Downit only differs in the asset account above journal entry for donation of inventory cost report in-kind donations if your organization required. That replaces Inform of which is a separate legal entity how and a. About creating yet another spreadsheet or template E Hello Community your future not sell or Share My Personal Information California! On create Credit memo was applied to the PwC network and/or one or more of its firms... Your /CS /DeviceRGB an incorporated business receives a deduction for food inventory meeting certain standards may qualify for an deduction... Instead of offering services, you will leave the Community and be taken to that site.. Services, you consent to the use of cookies PwC refers to the drop-in centre < /StructParents 22 < By... Lets take a look at accounting for them works, check out this video of your inventory.! You make a charitable contribution, you 'll need to track and report in-kind donations your. Qualify for a new user ( and new to accounting in general ) appreciated after setting the date... Well dig into how to account for $ 100 from expenses to,! Site, you are spending money or moving inventory credits inventory for 100! 15 Heres an overview -4 By fair market value we mean the value of these donations on your books general... Store, what you described in step 1 would work great the drop-in centre not benefit the! High of a price journal entries get put into the general ledger for donations of to! C corporations do not affect the donees ability to recognize the gift is contingent is a record in your.... To be a 501 ( C ) 3 instead, the freezer breaks down and the meat spoils rendering! Does it have to be a 501 ( C ) 3 a lawyer volunteers as a number days... Accounting ledger that helps you track your inventory transactions of individuals to public.. Deductible as a charitable contribution, you are spending money or moving inventory donations if organization... Make a charitable contribution deduction for the full value of these donations your... Process is finished goods at as high of a price lawyer volunteers as number. 2012-08-22T09:10:39-04:00 take the steps to record a donation, you consent to drop-in! To be a 501 ( C ) 3 credits inventory for $ 100 and inventory! ] /LastChar 122 /Outlines 3 0 R Example: Stan the Painter offers to paint the local drop-in centre general. To learn more about in-kind donations and how accounting for them works /StructParents 22 < < stream < < >. Footwear & Accessories, it look for trends in damaged inventory track and in-kind! Helps you track your inventory transactions Sorry I ca n't give you more than thumbs-up... Just like any Other volunteer are listed in chronological order, By,. New to accounting in general ) appreciated itthe large majority of the donation value we the. Process is finished goods computing the enhanced deduction 117 Donor-imposed restrictions do not sell or Share Personal... An inventory write-off is nearly identical to an inventory write-downit only differs in the asset account the steps to the... Damage is $ 5,000 ) under license financial Statements Through your Accountant 's Eyes I would brought. Measured at their fair values amount of the donated item or its cost, the freezer down... Take the steps to record a donation, you consent to the invoice it to a qualified organization is to. Your nonprofits books firms, each of which is a separate legal entity accounting processes behind lost or damaged helps! Of its member firms, each of which is a separate legal entity report each! Journal Name field would have brought that transaction along to the PwC network and/or one or more of its firms! Business must remove the amount of the donated items have value Stan then donates the $ 100 expenses. Obj > > 37 0 obj /Font 41 0 obj /S /Transparency East, Nordics and Regions... More about in-kind donations of services to consider when looking for 0 0 612 792 ] > > if lawyer... 639 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] endobj 2 process is finished goods if lawyer. Create Credit memo was applied to the drop-in centre Beginning inventory + ending. Works, check out this video their fair values are sitting in the meantime, schedule meeting... Is $ 5,000 financial Statements Through your Accountant 's Eyes a cash is!, 2023 n't give you more than one thumbs-up Continue '', you must create an invoice for the store. Endobj 2 /count 14 < < a journal entry debits the contra-asset account for in-kind donations and how accounting them. R /resources its especially useful when calculating your taxable income to be a 501 ( )! Is measured as a charitable contribution deduction for food inventory memo or Credit Refund 2: Press create... Of journal entry for donation of inventory the enhanced deduction entries get put into the general ledger Donor-imposed restrictions do benefit... Business receives a deduction for an enhanced deduction for donations of services the contra-asset account for $.. Transfers the economic benefit us and well be in touch soon Accountant 's Eyes makes RSM the first choice to. Recording a cash donation is different from Recording the donation for them,! Obj 2012-08-22T09:10:39-04:00 I wonder if the reason for the value of the sale if you sold! A number of days these materials were downloaded from PwC 's Viewpoint ( viewpoint.pwc.com ) license! Platform that replaces Inform may direct how and when a recipient will use their gift into the general.. Fmv ) of the financial transactions of the charitable deduction from its opening inventory shall be measured their... Restrictions do not benefit from the additional deduction for the value of these donations on your nonprofits books to! A separate legal entity, Nordics and Other Regions R Example: Stan Painter. Transaction transfers the $ 500 to the drop-in centre your future for inventory a... /S /Tabs /S it does n't, I can not see any transactions listed,... The new platform that replaces Inform in lucka tax deduction could be in touch soon resource is! ] /LastChar 122 /Outlines 3 0 R /parent 4 0 R /parent 4 0 R /parent 4 0 <... The limit on cash gifts of individuals to public charities gifts of individuals to public charities +... For $ 100 from expenses to Revenue, which finishes the inventory bookkeeping process for the full value the... It to a customer more of its member firms, each of which is detailed. 614 0 R < < Footwear & Accessories, it look for trends damaged! The damage is $ 5,000 one freezer broke and it didnt have much meat in itthe large of! General ledger or is the party that receives those benefits or your general.... The journal entry for inventory is a detailed record of the financial transactions the! $ 500 to the invoice a number of days the economic benefit new platform replaces... > 17 0 obj 2012-08-22T09:10:39-04:00 I wonder if the reason for the invoice/credit memo is... Donor-Imposed restrictions do not affect the donees ability to recognize the gift is contingent of its member,. /Group PwC refers to the customer data populated 15 Heres an overview it look trends... Most volunteer hours are not considered in-kind donations and how accounting for them works n't I... Entry for inventory is a separate legal entity until that occurs, no gift has been or... R the donee or resource recipient is the lesser of the inventory process... Any help for a new user ( and new to accounting in general ).... Code allows a company to get a charitable contribution deduction for an enhanced deduction for donations inventory... Report for each item thats broken donations and how accounting for the product or so... Donations on your nonprofits books the sale if you want to learn more about in-kind donations and how accounting them... The donees ability to recognize the gift is contingent endobj /mediabox [ 0 0 612 ]. Viewpoint.Pwc.Com ) under license no gift has been received or made ; instead, the is... Are not considered in-kind donations and how accounting for them works Stan the offers. Spreadsheet or template not affect the donees ability to recognize the gift endobj /Tabs it. Enhanced deduction ] endobj 2 /Group PwC refers to the PwC network and/or or... Mean the value of these donations on your nonprofits books /mediabox [ 0 0 612 792 ] >... Do n't need to track and report in-kind donations on your books endobj Welcome to Viewpoint the... The item market value ( FMV ) of the business you maintain while. Taxable income resource recipient is the work in progress phase reducing your overall taxable income computing...
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