What is the maximum length of time for a charitable contribution to be carried over to a subsequent year?

Charitable contributions that exceed the donor's annual deduction limit can be carried forward to subsequent tax years. This allows taxpayers to utilize their contributions over a set period if their contributions were not fully deducted in the current tax year. Specifically, the IRS rules state that individuals can carry over excess charitable contribution deductions for up to five years following the year the contribution was made. This provision helps ensure that taxpayers can still benefit from their charitable giving even if they do not have enough taxable income to offset the contribution in the year it was made. Thus, the correct answer reflects this five-year limit for carryovers, enabling taxpayers to plan their charitable contributions strategically over multiple years.