Need help with a 2 page paper

Describe how a business charitable contribution is treated for tax purposes if the business owner is:

• A sole proprietor
• A 100% corporate shareholder
• A partner in a partnership
• A 100% S corporation shareholder

Be sure to provide an example of a requirement of a qualified charitable contribution. Also, provide an example of how the different rules might affect a decision to make a charitable contribution.

Need to include references from IRS USC Codes