### Question
What does charitable deduction property mean?


### Answer
**Charitable deduction property** has the following meaning in *26 U.S.C. § 6664*:

> any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170

#### Citation:
  - *26 U.S.C. § 6664*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART II-ACCURACY-RELATED AND FRAUD PENALTIES**

