How much cash contribution is Salma able to deduct from her income tax return for her donation to the police department?

When a taxpayer, such as Salma, donates to a qualified charitable organization, they can typically deduct the amount contributed on their income tax return, given that the organization meets the criteria set by the IRS. In the case of a donation to a police department, which is often considered a law enforcement agency that may qualify as a charitable organization, Salma can deduct the full amount of her contribution as long as it adheres to IRS rules.

In this scenario, the deduction amount is indicated to be $100, which means Salma's donation meets the criteria for deduction. The IRS allows individuals to deduct certain charitable donations, and it is essential that the contribution is made to a qualifying organization. The rules surrounding charitable deductions can vary based on the type of donation and the organization receiving it.

To maximize her deduction, it is critical for Salma to have documentation of her donation, such as a receipt, especially if the amount exceeds $250, as this is necessary for substantiation on her tax return. Thus, the ability to deduct the full $100 demonstrates not only the proper understanding of charitable contributions but also the IRS guidelines on allowable deductions.