charitable giving partner K-1

Forum|Forum|2 days ago
June 30, 2026
2 replies
30 views

I have a partnership client who made charitable donations in 2025. I am trying to figure out how to get this on the partners K-1’s. Schedule K is in balance, My return is showing M-1 out of balance by the exact amount of the giving total ($568). Schedule M-2 I can’t figure out how to get rid of the error. Where do I go from here?

sjrcpa

Level 15

Cash or noncash donations?

The more I know the more I don’t know.

jritchieAuthor

Level 3

Cash by partnership to a charity. $568. I believe I just enter to 1065, Schedule K line 13a with code A for 60% cash contributions. No deduction by the Partnership as an expense. No entry to M-1 or M-2 using tax basis reporting on K-1. Using this methodology all errors are cleared and Analysis of Income/(Loss) on 1065 page 6 = M-1 Line 9. Partners individual K-1’s reflect their shares of the charitable giving on Line 13, with Code A. Is this how you would resolve it?

sjrcpa

Level 15

Yes

The more I know the more I don’t know.

N

Norman2001

Level 6

On the 1065, pg 5-6 Box 13 Cash/noncash Contributions amount entry. Click on the SA box and go to the partner who made the contribution. Enter the percent or amount in the Special Allocations section

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