[scottjad]

Are there any good techniques for a programmer/small business owner to be able to deduct charitable contributions more than 50% of one's adjusted gross income?

> From http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organi... Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases.

[cbr]

Looking at http://www.irs.gov/publications/p542/ar02.html I see:

    Cash contributions:  A corporation must maintain a record
    of any contribution of cash, check, or other monetary
    contribution, regardless of the amount. The record can be
    a bank record, receipt, letter, or other written
    communication from the donee indicating the name of the
    organization, the date of the contribution, and the amount
    of the contribution. Keep the record of the contribution
    with the other corporate records. Do not attach the records
    to the corporation's return. For more information on cash
    contributions, see Publication 526.

So it looks like your small business could make the donation, which would then not be taxed. But I don't really know, you probably should ask a tax lawyer.

[rancar2]

To make things easy, use a donor-advised fund to meet your 50% of AGI. Thereafter, use retirement accounts. If you are a small business owner, check out SEP-IRAs.