I made a $25,000 Charitable Gift to a charitable giving account I opened up. With lower income than expected, the 60% limit affects my charitable gift deduction. I understand I can carryover the 40% which I can not deduct ion 2022. Please confirm.
Additionally, since I'm in a lower tax bracket this year than I expect to be in next year, can I decide to carryover additional charitable gifts from 2022 to 2023, for example deduct $10,000 in 2022 and $15,000 in 2023, both coming from the $25,000 contribution made in 2022.
Lastly, do I have until 4/18/23 to withdraw the entire contribution and re-contribute in 2023.
