What type of item-related deduction is NOT allowed when making gifts to charity?

When making charitable contributions, certain deductions are limited or disallowed based on the regulations set by the IRS. Donations exceeding income levels refers specifically to the limits on how much of one’s adjusted gross income (AGI) can be deducted for various types of contributions. For most charitable contributions, individuals can only deduct contributions up to a certain percentage of their AGI. Therefore, if a donor’s charitable contributions exceed these limits, they cannot claim deductions beyond what is permissible based on their income, resulting in this option being the correct answer.

In contrast, clothing, furniture used in business, and cash donations are generally allowable deductions under certain conditions. For instance, clothing must be valued at fair market value to qualify, and furniture that has been used in business may be subject to different rules but is still potentially deductable. Cash donations, even those under $250, typically are deductible as long as the donor has proper documentation, such as a receipt or bank record.