ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] If it is a condition of employment or meets the necessary expense test. Example: A minister is required to tithe according to his employment contract. [Notes/Tips] Disallow any other charitable contributions that are not considered necessary. Example: Review the employment contract. [Expense Item] 
Charitable contributions (Donations to tax exempt organizations)
IRS financial analysis manual200405
Expense Item