(3) Deferred tax assets and deferred tax liabilities are recognised for the temporary differences arising from the difference between the carrying amount of assets and liabilities and their tax base, and for deductible losses and tax credits that can be carried forward to the future years. (4) ...
NumFOCUS is 501(c)(3) non-profit charity in the United States; as such, donations to NumFOCUS are tax-deductible as allowed by law. As with any donation, you should consult with your personal tax adviser or the IRS about your particular tax situation....