For 30% Limitation we have a term and definition in Fundraising.

30% Limitation (Fundraising)

Thirty percent of an individual donors' contribution bases, which is the maximum amount that they can claim as deductions for gifts of appreciated property to nonprofits in any tax year (and to gifts "for the use of," rather than "to," nonprofits, and to certain gifts to private foundations). The limit may actually be less because of the donors' gifts qualifying for the 50% limitation. See also:50% Limitation Charity, Tax Deductibility

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