A question came up today in our workshop where someone had seen something about C Corporation Division C as a multiple choice answer on a test question. From what I can tell Division C in terms of a corporation refers to tax deductions based on charitable donations. From what I read, it seems that that answer was included as sort of a “filler answer”. Very rarely would you see anything on a practice or quiz question that would talk about charitable deductions. I hope this helps clear that up! Thanks everyone for a great workshop today!