an accrual basis corporation wants to make a donation to an irs approved charity.

A) what corporate actions must the corporation take to ensure the contributions will be deductible in the current year?

B) Assume the amount of the contribution is $25,000 and it is the only contribution made this year and there are no carryforwards. If the corporation's taxable income before deducting the contribution and the dividends received deduction(and there are no carrybacks to the current year) is $180,000 how much can the corporation deduct for charitable contributions?

C) what if anything happens to the amount that is not deductible?

D) Does your answer to part(c) change if in the year following the contribution there is an NOL carryback reducing taxable income in that year to $10,000?