The amount of charitable contribution deduction a donor is allowed to use in any one tax year is limited by Internal Revenue Service rules. Gifts to the Hospital of cash or life insurance may be deducted to an upper limit of 50 percent of your adjusted gross income in the year of the gift. If your contribution is funded with appreciated real property or securities that have grown in value, your deduction is limited to 30 percent of your adjusted gross income in the year of the gift.

In both instances, whether your contribution is in cash or appreciated property, any remaining balance of the deduction may be carried forward and deducted to those same upper limits in the succeeding five tax years. This limitation applies both to outright contributions and those made through charitable remainder trusts.

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