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An exempt trust that is subject to the unrelated business income tax at trust rates is generally earn 20 ecoins on fantage allowed a deduction for charitable contributions in the same amounts as allowed for individuals. If you incurred an NOL in a tax year beginning in 2018 or 2019, you can file an amended return, Form 990-T, to carryback the NOL.536 for more information. If the rents attributable to personal property are more than 10% but not more than 50% of the total rents, only the rents attributable to the real property are excluded.

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