For the 2022 tax year (return filed in 2023), for California taxpayers, qualified charitable contributions:

Select one:

a.

Are the same as the federal deduction

b.

Can be different than the federal deduction because it is limited to 50% of Federal Adjusted Gross Income

c.

Can be different than the federal deduction because it is limited to 25% of Federal Adjusted Gross Income

d.

None of the above apply