Deduction for donations: specified charitable and fund contributions qualify for full or fifty percent tax deduction with conditions. Section 133 allows deductions for donations to specified national, state and approved funds and institutions, with whole deductions for certain named funds and a fifty percent deduction for other specified charities, institutions and government purposes. Deductions are limited by a rule ignoring amounts over ten percent of the assessee's adjusted gross total income for particular categories, are restricted to monetary payments with higher-value non-cash payment requirements, require institutional reporting and risk-based verification for some donations, and prohibit claiming the same sum under any other provision.