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Which one of the following types of charitable contributions is NOT deductible for federal income tax purposes?
A. Contributions made with credit cards where the charge is paid in a subsequent year
B. Travel costs incurred for charitable purposes
C. Contributions made through payroll deduction
D. Cash paid to purchase fundraising products where a portion of the proceeds go to fund a charitable cause

Answer :

Answer: B.

Explanation: Contributions to individuals, foreign governments, foreign charities, and certain private foundations similarly are not deductible.

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