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              Publication 526
              Cat. No. 15050A                                                    Contents
                                                                                 What's New        . . . . . . . . . . . . . . . . . . 1
Department 
of the        Charitable                                                         Reminders . . . . . . . . . . . . . . . . . . . 2
Treasury
Internal                                                                         Introduction      . . . . . . . . . . . . . . . . . . 2
Revenue       Contributions
Service                                                                          Organizations That Qualify To 
                                                                                 Receive Deductible 
                                                                                 Contributions             . . . . . . . . . . . . . . 2
              For use in preparing                                               Contributions You Can Deduct            . . . . . . . 3

                        Returns                                                  Contributions You Can't Deduct . . . . . . 6
              2023
                                                                                 Contributions of Property         . . . . . . . . . . 7
                                                                                 When To Deduct          . . . . . . . . . . . . . .   14
                                                                                 Limits on Deductions          . . . . . . . . . . .   14
                                                                                 Substantiation Requirements             . . . . . .   19
                                                                                 How To Report         . . . . . . . . . . . . . . .   22
                                                                                 How To Get Tax Help . . . . . . . . . . . .           23
                                                                                 Index       . . . . . . . . . . . . . . . . . . . . . 26

                                                                                 Future Developments
                                                                                 For  the  latest  information  about  developments 
                                                                                 related to Pub. 526 (such as legislation enacted 
                                                                                 after we release it), go to IRS.gov/Pub526.

                                                                                 What's New
                                                                                 Disallowance  of  deduction  for  certain  con-
                                                                                 servation  contributions  by  pass-through 
                                                                                 entities.     Subject to some exceptions, if you are 
                                                                                 a  member  of  a  pass-through  entity  (such  as  a 
                                                                                 partner in a partnership or a shareholder in an S 
                                                                                 corporation),       and     the     amount      of    the 
                                                                                 pass-through  entity’s  qualified  conservation 
                                                                                 contribution exceeds 2.5 times the sum of each 
                                                                                 member’s relevant basis, the contribution is not 
                                                                                 treated as a qualified conservation contribution 
                                                                                 and no one may claim a deduction for the con-
                                                                                 tribution.  Thus,  your  charitable  conservation 
                                                                                 contribution deduction is disallowed. See Disal-
                                                                                 lowance of deductions for certain conservation 
                                                                                 contributions by pass-through entities later.
                                                                                 Qualified  charitable  distribution  one-time 
                                                                                 election.     Beginning  in  2023,  you  can  elect  to 
                                                                                 make a one-time distribution up to $50,000 from 
                                                                                 an  individual  retirement  account  to  charities 
                                                                                 through a charitable remainder annuity trust, a 
                                                                                 charitable remainder unitrust, or a charitable gift 
                                                                                 annuity each of which is funded only by quali-
                                                                                 fied charitable distributions. See Pub. 590-B for 
                                                                                 more information.

              Get forms and other information faster and easier at:
              • IRS.gov (English)         • IRS.gov/Korean (한국어) 
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Feb 29, 2024

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feedback and will consider your comments and or under the laws of the United States, any
suggestions as we revise our tax forms, instruc- state, the District of Columbia, or any pos-
Reminders tions, and publications. Don’t send tax ques- session of the United States (including Pu-
Charitable contributions for non-itemizers. tions, tax returns, or payments to the above ad- erto Rico). It must, however, be organized
The temporary deduction for charitable cash dress. and operated only for charitable, religious,
contributions for taxpayers who do not itemize scientific, literary, or educational purposes,
their tax returns has expired and is no longer Getting answers to your tax questions. or for the prevention of cruelty to children
available. If you have a tax question not answered by this or animals. Certain organizations that fos-
Deduction over $5,000. You must complete publication or the How To Get Tax Help section ter national or international amateur sports
Section B of Form 8283 for each item—or group at the end of this publication, go to the IRS In- competition also qualify.
of similar non-cash items— for which you claim teractive Tax Assistant page at IRS.gov/
a deduction of over $5,000 except as provided Help/ITA where you can find topics by using the 2. War veterans' organizations, including
in Deductions Over $5,000, later. The organiza- search feature or viewing the categories listed. posts, auxiliaries, trusts, or foundations or-
ganized in the United States or any of its
tion that received the property must complete Getting tax forms, instructions, and pub- possessions (including Puerto Rico).
and sign Part V of Section B, Form 8283. lications. Go to IRS.gov/Forms to download
Reduced deductibility of state and local tax current and prior-year forms, instructions, and 3. Domestic fraternal societies, orders, and
credits. If you make a payment or transfer publications. associations operating under the lodge
property to or for the use of a qualified organiza- system. (Your contribution to this type of
tion and you receive or expect to receive a state Ordering tax forms, instructions, and organization is deductible only if it is to be
or local tax credit or a state or local tax deduc- publications. Go to IRS.gov/Forms to order used solely for charitable, religious, scien-
tion in return, your charitable contribution de- current forms, instructions, and publications; tific, literary, or educational purposes, or
duction may be reduced. See State or local tax call 800–829–3676 to order prior-year forms for the prevention of cruelty to children or
credit, later. and instructions. The IRS will process your or- animals.)
Photographs of missing children. The IRS is der for forms and publications as soon as possi-
a proud partner with the National Center for ble. Don’t resubmit requests you’ve already 4. Certain nonprofit cemetery companies or
Missing & Exploited Children® (NCMEC). Pho- sent us. You can get forms and publications corporations. (Your contribution to this
tographs of missing children selected by the faster online. type of organization isn't deductible if it
can be used for the care of a specific lot or
Center may appear in this publication on pages mausoleum crypt.)
that would otherwise be blank. You can help Useful Items
bring these children home by looking at the You may want to see: 5. The United States or any state, the District
photographs and calling 800-THE-LOST of Columbia, a U.S. possession (including
(800-843-5678) or visiting www.missingkids.org Publication Puerto Rico), a political subdivision of a
if you recognize a child. state or U.S. possession, or an Indian
561 561 Determining the Value of Donated tribal government or any of its subdivisions
Property that perform substantial government func-
Introduction 976 976 Disaster Relief tions. (Your contribution to this type of or-
This publication explains how individuals claim ganization is deductible only if it is to be
a deduction for charitable contributions. It dis- Forms (and Instructions) used solely for public purposes.)
Example 1. You contribute cash to
cusses the types of organizations to which you Schedule A (Form 1040) Schedule A (Form 1040) Itemized your city's police department to be used
can make deductible charitable contributions Deductions as a reward for information about a crime.
and the types of contributions you can deduct. It
also discusses how much you can deduct, what 8283 8283 Noncash Charitable Contributions The city police department is a qualified
records you must keep, and how to report chari- organization, and your contribution is for a
table contributions. See How To Get Tax Help near the end of this public purpose. You can deduct your con-
A charitable contribution is a donation or gift publication for information about getting these tribution.
to, or for the use of, a qualified organization. It is publications and forms. Example 2. You make a voluntary con-
voluntary and is made without getting, or ex- tribution to the social security trust fund,
pecting to get, anything of equal value. not earmarked for a specific account. Be-
Organizations That cause the trust fund is part of the U.S.
Qualified organizations. Qualified organiza- Government, you contributed to a qualified
tions include nonprofit groups that are religious, Qualify To Receive organization. You can deduct your contri-
bution.
charitable, educational, scientific, or literary in Deductible
purpose, or that work to prevent cruelty to chil-
dren or animals. You will find descriptions of Contributions Examples. The following list gives some ex-
these organizations under Organizations That amples of qualified organizations.
Qualify To Receive Deductible Contributions. You can deduct your contributions only if you • Churches, a convention or association of
make them to a qualified organization. churches, temples, synagogues, mosques,
Schedule A (Form 1040) required. Gener- and other religious organizations.
ally, to deduct a charitable contribution, you How to check whether an organization can • Most nonprofit charitable organizations
must itemize deductions on Schedule A (Form receive deductible charitable contributions. such as the American Red Cross and the
1040). The amount of your deduction may be You can ask any organization whether it is a United Way.
limited if certain rules and limits explained in qualified organization, and most will be able to • Most nonprofit educational organizations,
this publication apply to you. tell you. You can also check by going to including the Scouts BSA, Girl Scouts of
IRS.gov/TEOS. This online tool will enable you America, colleges, and museums. This
Comments and suggestions. We welcome to search for qualified organizations. also includes nonprofit daycare centers
your comments about this publication and sug- that provide childcare to the general public
gestions for future editions. if substantially all the childcare is provided
You can send us comments through Types of Qualified to enable parents and guardians to be
IRS.gov/FormComments. Or, you can write to Organizations gainfully employed. However, if your contri-
the Internal Revenue Service, Tax Forms and bution is a substitute for tuition or other en-
Publications, 1111 Constitution Ave. NW, Generally, only the following types of organiza- rollment fee, it isn't deductible as a charita-
IR-6526, Washington, DC 20224. tions can be qualified organizations. ble contribution, as explained later under
Although we can’t respond individually to 1. A community chest, corporation, trust, Contributions You Can't Deduct.
each comment received, we do appreciate your fund, or foundation organized or created in
2 Publication 526 (2023)

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• Nonprofit hospitals and medical research Table 1. Examples of Charitable Contributions—A Quick Check
organizations.
• Utility company emergency energy pro- Use the following lists for a quick check of whether you can deduct a
grams, if the utility company is an agent for contribution. See the rest of this publication for more information and
a charitable organization that assists indi- additional rules and limits that may apply.
viduals with emergency energy needs. Deductible As Not Deductible As
• Nonprofit volunteer fire companies. Charitable Contributions Charitable Contributions
• Nonprofit organizations that develop and
maintain public parks and recreation facili- Money or property you give to: Money or property you give to:
ties. • Churches, synagogues, temples, • Civic leagues, social and sports
mosques, and other religious clubs, labor unions, and chambers of
• Civil defense organizations. organizations commerce
• Federal, state, and local • Foreign organizations (except certain
Canadian charities. You may be able to de- governments, if your contribution is Canadian, Israeli, and Mexican
duct contributions to certain Canadian charita- solely for public purposes (for charities)
ble organizations covered under an income tax example, a gift to reduce the public • Groups that are run for personal
treaty with Canada. To deduct your contribution debt or maintain a public park) profit
to a Canadian charity, you must generally have • Nonprofit schools and hospitals • Groups whose purpose is to lobby for
income from sources in Canada. See Pub. 597, • The Salvation Army, American Red Cross, CARE, law changes
Goodwill Industries, United Way, Scouts BSA, Girl • Homeowners' associations
Information on the United States–Canada In- Scouts of America, Boys and Girls Clubs of America, • Individuals
come Tax Treaty, for information on how to fig- etc. • Political groups or candidates for
ure your deduction. • War veterans' groups public office

Mexican charities. Under the United States– Expenses paid for a student living with you, sponsored by a Cost of raffle, bingo, or lottery tickets
Mexico income tax treaty, a contribution to a qualified organization
Mexican charitable organization may be deduc- Dues, fees, or bills paid to country clubs, lodges, fraternal
tible, but only if and to the extent the contribu- Out-of-pocket expenses when you serve a qualified orders, or similar groups
tion would have been treated as a charitable organization as a volunteer
Tuition
contribution to a public charity created or organ-
ized under U.S. law. To deduct your contribution Value of your time or services
to a Mexican charity, you must have income
from sources in Mexico. The limits described in Value of blood given to a blood bank
Limits on Deductions, later, apply and are fig-
ured using your income from Mexican sources.
Contributions From Which If there is an established charge for the
Israeli charities. Under the United States–Is- event, that charge is the value of your benefit. If
rael income tax treaty, a contribution to an Isra- You Benefit there is no established charge, the reasonable
eli charitable organization is deductible if and to If you receive a benefit as a result of making a value of the right to attend the event is the value
the extent the contribution would have been contribution to a qualified organization, you can of your benefit. Whether you use the tickets or
treated as a charitable contribution if the organi- deduct only the amount of your contribution that other privileges has no effect on the amount you
zation had been created or organized under is more than the value of the benefit you re- can deduct. However, if you return the ticket to
U.S. law. To deduct your contribution to an Isra- ceive. Also see Contributions From Which You the qualified organization for resale, you can de-
eli charity, you must have income from sources Benefit under Contributions You Can't Deduct, duct the entire amount you paid for the ticket.
in Israel. The limits described in Limits on De- later. Even if the ticket or other evidence of
ductions, later, apply. The deduction is also limi-
payment indicates that the payment is
ted to 25% of your AGI from Israeli sources. If you pay more than FMV to a qualified or- CAUTION! a “contribution,” this doesn't mean you
ganization for goods or services, the excess can deduct the entire amount. If the ticket
may be a charitable contribution. For the excess shows the price of admission and the amount of
Contributions You Can amount to qualify, you must pay it with the intent the contribution, you can deduct the contribu-
to make a charitable contribution.
Deduct tion amount.
Example 1. You pay $65 for a ticket to a
Generally, you can deduct contributions of dinner dance at a church. Your entire $65 pay- Example. You pay $40 to see a special
money or property you make to, or for the use ment goes to the church. The ticket to the din- showing of a movie for the benefit of a qualified
of, a qualified organization. A contribution is “for ner dance has an FMV of $25. When you buy organization. Printed on the ticket is “Contribu-
the use of” a qualified organization when it is your ticket, you know its value is less than your tion—$40.” If the regular price for the movie is
held in a legally enforceable trust for the quali- payment. To figure the amount of your charita- $8, your contribution is $32 ($40 payment − $8
fied organization or in a similar legal arrange- ble contribution, subtract the value of the benefit regular price).
ment. you receive ($25) from your total payment ($65).
The contributions must be made to a quali- You can deduct $40 as a charitable contribution State or local tax credit. If you make a pay-
fied organization and not set aside for use by a to the church. ment or transfer property to or for the use of a
qualified organization and receive or expect to
specific person. Example 2. At a fundraising auction con- receive a state or local tax credit in return, then
If you give property to a qualified organiza- ducted by a charity, you pay $600 for a week's the amount treated as a charitable contribution
tion, you can generally deduct the fair market stay at a beach house. The amount you pay is deduction is reduced by the amount of the state
value (FMV) of the property at the time of the no more than the fair rental value. You haven't or local tax credit you receive or expect to re-
contribution. See Contributions of Property, made a deductible charitable contribution. ceive in consideration for your payment or trans-
later. fer, but an exception may apply. If an exception
Charity benefit events. If you pay a qualified doesn’t apply, you must reduce your charitable
Your deduction for charitable contributions organization more than FMV for the right to at- contribution deduction even if you can’t claim
generally can't be more than 60% of your AGI, tend a charity ball, banquet, show, sporting the state tax credit in the year.
but in some cases 20%, 30%, or 50% limits may event, or other benefit event, you can deduct
apply. only the amount that is more than the value of Exception. If the state or local tax credit
the privileges or other benefits you receive. you receive or expect to receive doesn’t exceed
Table 1 gives examples of contributions you 15% of your payment amount or 15% of the
can and can't deduct.
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FMV of the transferred property, then your chari- you get them in return for an annual payment of 2. You receive only items whose value isn't
table contribution deduction isn’t reduced. $75 or less. substantial, as described under Token
Example 1. You make a cash contribution 1. Any rights or privileges that you can use items, earlier.
of $1,000 to charity X, a qualified organization. frequently while you are a member, such 3. You receive only membership benefits that
In return for your payment you receive or expect as: can be disregarded, as described under
to receive a state tax credit of 70% of your a. Free or discounted admission to the Membership fees or dues, earlier.
$1,000 contribution. The amount of your chari- organization's facilities or events,
table contribution to charity X is reduced by Expenses Paid for Student
$700 (70% of $1,000). The result is your chari- b. Free or discounted parking,
Living With You
table contribution deduction to charity X can’t c. Preferred access to goods or serv-
exceed $300 ($1,000 donation−$700 state tax ices, and You may be able to deduct some expenses of
credit). The reduction applies even if you can’t having a student live with you. You can deduct
claim the state tax credit for that year. Your de- d. Discounts on the purchase of goods
ductible charitable contribution to charity X is and services. qualifying expenses for a foreign or American
student who:
$300. Your total contributions may still be sub- But, item (1) doesn’t include rights to
ject to limitations. See Limits on Deductions, purchase tickets for seating at an athletic 1. Lives in your home under a written agree-
later. event in an athletic stadium of a college or ment between you and a qualified organi-
university as a result of a contribution to zation (defined later) as part of a program
Example 2. You donate a painting to char- such institution. of the organization to provide educational
ity Y, a qualified organization. At the time of the opportunities for the student,
donation, the painting has an FMV of $100,000. 2. Admission, while you are a member, to
In return for the painting, you receive or expect events open only to members of the or- 2. Isn't your relative (defined later) or de-
to receive a state tax credit of 10% of the FMV ganization if the organization reasonably pendent (also defined later), and
of the painting. The state tax credit is $10,000 projects that the cost per person (exclud- 3. Is a full-time student in the 12th or any
(10% of $100,000). The amount of your state ing any allocated overhead) isn't more lower grade at a school in the United
tax credit does not exceed 15% of the FMV of than $12.50. States.
the painting. As a result, your charitable contri- You can deduct up to $50 a month for
bution deduction to charity Y is not reduced. TIP each full calendar month the student
Your deductible charitable contribution for your Token items. You don't have to reduce your lives with you. Any month when condi-
noncash contribution to charity Y is $100,000. contribution by the value of any benefit you re- tions (1) through (3) are met for 15 or more days
However, your total contributions may still be ceive if both of the following are true. counts as a full month.
subject to limitations. See Limits on Deductions,
later. 1. You receive only a small item or other ben-
efit of token value. Qualified organization. For these purposes,
State or local tax deduction. If you make a 2. The qualified organization correctly deter- a qualified organization can be any of the or-
payment or transfer property to a qualified or- mines that the value of the item or benefit ganizations described earlier under Types of
ganization and receive or expect to receive a you received isn't substantial and informs Qualified Organizations, except those in (4) and
state or local tax deduction in return, then the you that you can deduct your payment in (5). For example, if you are providing a home for
amount of your charitable contribution deduc- full. a student as part of a state or local government
tion to the organization may be reduced in some program, you can't deduct your expenses as
circumstances. If the amount of the state or lo- The organization determines whether the value charitable contributions. But see Foster parents
cal tax deduction exceeds the amount of your of an item or benefit is substantial by using Rev- under Out-of-Pocket Expenses in Giving Serv-
cash contribution or the FMV of the transferred enue Procedures 90-12 and 92-49 and the infla- ices, later, if you provide the home as a foster
property, then your charitable contribution de- tion adjustment in Revenue Procedure 2022-38. parent.
duction is reduced. However, if the amount of
the state or local tax deduction doesn’t exceed Written statement. A qualified organization Relative. The term “relative” means any of the
the amount of your payment or the FMV of the must give you a written statement if you make a following persons.
transferred property, then no reduction is neces- payment of more than $75 that is partly a contri- • Your child, stepchild, foster child, or a de-
sary. bution and partly for goods or services. The scendant of any of them (for example, your
statement must say you can deduct only the grandchild). A legally adopted child is con-
Example 1. You make a cash contribution amount of your payment that is more than the sidered your child.
of $1,000 to charity Z, a qualified organization. value of the goods or services you received. It • Your sibling(s), half sibling(s), or step-sib-
Under state law, you are entitled to receive a must also give you a good faith estimate of the ling(s).
state tax deduction of $1,000 in return for your value of those goods or services. • Your parent(s), grandparent(s), or other di-
payment. The amount of your charitable contri- The organization can give you the statement rect ancestor(s).
bution deduction to charity Z isn’t reduced. Your either when it solicits or when it receives the • Your step-parent(s).
charitable contribution deduction to charity Z is payment from you. • A child of your sibling(s).
$1,000. However, your total contributions may • A sibling of your parent(s).
still be subject to limitations. See Limits on De- Exception. An organization won't have to • The spouse of your child, the parent(s) of
ductions, later. give you this statement if one of the following is your spouse, the sibling(s) of your spouse.
true.
Membership fees or dues. You may be able 1. The organization is: Dependent. For this purpose, the term “de-
to deduct membership fees or dues you pay to pendent” means:
a qualified organization. However, you can de- a. A governmental organization descri-
duct only the amount that is more than the value bed in (5) under Types of Qualified Or- 1. A person you can claim as a dependent,
of the benefits you receive. ganizations, earlier, or or
You can't deduct dues, fees, or assessments b. An organization formed only for reli- 2. A person you could have claimed as a de-
paid to country clubs and other social organiza- gious purposes, and the only benefit pendent except that:
tions. They aren't qualified organizations. you receive is an intangible religious a. The person received gross income of
Certain membership benefits can be dis- benefit (such as admission to a reli- $4,700 or more;
regarded. Both you and the organization can gious ceremony) that generally isn't
disregard the following membership benefits if sold in commercial transactions out- b. The person filed a joint return; or
side the donative context.

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Table 2. Volunteers' Questions and Answers
If you volunteer for a qualified organization, the following questions and answers may apply to you. All of the
rules explained in this publication also apply. See, in particular, Out-of-Pocket Expenses in Giving Services.
Question Answer
I volunteer 6 hours a week in the office of a qualified organization. The receptionist is paid No, you can't deduct the value of your time or services.
$10 an hour for the same work. Can I deduct $60 a week for my time?
The office is 30 miles from my home. Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to
getting to and from the place where you volunteer. If you don't
want to figure your actual costs, you can deduct 14 cents for each
mile.
I volunteer as a Red Cross nurse's aide at a hospital. Can I deduct the cost of the uniforms I Yes, you can deduct the cost of buying and cleaning your uniforms if
must wear? the hospital is a qualified organization, the uniforms aren't suitable for
everyday use, and you must wear them when volunteering.
I pay a babysitter to watch my children while I volunteer for a qualified organization. Can I No, you can't deduct payments for childcare expenses as a
deduct these costs? charitable contribution, even if you would be unable to volunteer without childcare. (If you
have childcare expenses so you can work for pay, see Pub. 503, Child and Dependent Care
Expenses.)

c. You, or your spouse if filing jointly, may be able to deduct some amounts you pay organization must select the individuals you
could be claimed as a dependent on in giving services to a qualified organization. take into your home for foster care.
someone else's 2023 return. The amounts must be: You can deduct expenses that meet both of
• Unreimbursed; the following requirements.
Foreign students brought to this coun- • Directly connected with the services;
TIP try under a qualified international edu- • Expenses you had only because of the 1. They are unreimbursed out-of-pocket ex-
cation exchange program and placed services you gave; and penses to feed, clothe, and care for the
in American homes for a temporary period gen- • Not personal, living, or family expenses. foster child.
erally aren't U.S. residents and can't be claimed 2. They are incurred primarily to benefit the
as dependents. Table 2 contains questions and answers that qualified organization.
apply to some individuals who volunteer their
Qualifying expenses. You may be able to de- services. Unreimbursed expenses that you can't de-
duct the cost of books, tuition, food, clothing, duct as charitable contributions may be consid-
transportation, medical and dental care, enter- Underprivileged youths selected by charity. ered support provided by you in determining
tainment, and other amounts you actually You can deduct reasonable unreimbursed whether you can claim the foster child as a de-
spend for the well-being of the student. out-of-pocket expenses you pay to allow under- pendent. For details, see Pub. 501, Depend-
privileged youths to attend athletic events, mov- ents, Standard Deduction, and Filing Informa-
Expenses that don't qualify. You can't de- ies, or dinners. The youths must be selected by tion.
duct depreciation on your home, the FMV of a charitable organization whose goal is to re-
lodging, and similar items not considered duce juvenile delinquency. Your own similar ex- Example. You cared for a foster child be-
amounts actually spent by you. Nor can you de- penses in accompanying the youths aren't de- cause you wanted to adopt her, not to benefit
duct general household expenses, such as ductible. the agency that placed her in your home. Your
taxes, insurance, and repairs. unreimbursed expenses aren't deductible as
Conventions. If a qualified organization se- charitable contributions.
Reimbursed expenses. In most cases, lects you to attend a convention as its represen-
you can't claim a charitable contribution deduc- tative, you can deduct your unreimbursed ex- Church deacon. You can deduct as a charita-
tion if you are compensated or reimbursed for penses for travel, including reasonable amounts ble contribution any unreimbursed expenses
any part of the costs of having a student live for meals and lodging, while away from home you have while in a permanent diaconate pro-
with you. However, you may be able to claim a overnight for the convention. However, see gram established by your church. These expen-
charitable contribution deduction for the unreim- Travel, later. ses include the cost of vestments, books, and
bursed portion of your expenses if you are reim- You can't deduct personal expenses for transportation required in order to serve in the
bursed only for an extraordinary or one-time sightseeing, fishing parties, theater tickets, or program as either a deacon candidate or an or-
item, such as a hospital bill or vacation trip, you nightclubs. You also can't deduct travel, meals dained deacon.
paid in advance at the request of the student's and lodging, and other expenses for your
parents or the sponsoring organization. spouse or children. Car expenses. You can deduct as a charitable
Mutual exchange program. You can't de- You can't deduct your travel expenses in at- contribution any unreimbursed out-of-pocket ex-
duct the costs of a foreign student living in your tending a church convention if you go only as a penses, such as the cost of gas and oil, directly
home under a mutual exchange program member of your church rather than as a chosen related to the use of your car in giving services
through which your child will live with a family in representative. You can, however, deduct unre- to a charitable organization. You can't deduct
a foreign country. imbursed expenses that are directly connected general repair and maintenance expenses, de-
with giving services for your church during the preciation, registration fees, or the costs of tires
Reporting expenses. For a list of what you convention. or insurance.
must file with your return if you deduct expenses If you don't want to deduct your actual ex-
for a student living with you, see Reporting ex- Uniforms. You can deduct the cost and up- penses, you can use a standard mileage rate of
penses for student living with you under How To keep of uniforms that aren't suitable for every- 14 cents a mile to figure your contribution.
Report, later. day use and that you must wear while perform- You can deduct parking fees and tolls
ing donated services for a qualified whether you use your actual expenses or the
organization. standard mileage rate.
Out-of-Pocket Expenses in You must keep reliable written records of
Giving Services Foster parents. You may be able to deduct as your car expenses. For more information, see
a charitable contribution some of the costs of Car expenses under Substantiation Require-
Although you can't deduct the value of your being a foster parent (foster care provider) if you ments, later.
services given to a qualified organization, you have no profit motive in providing the foster care
and aren't, in fact, making a profit. A qualified
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Travel. Generally, you can claim a charitable Because these travel expenses aren't busi- Contributions to Individuals
contribution deduction for travel expenses nec- ness-related, they aren't subject to the same
essarily incurred while you are away from home limits as business-related expenses. For infor- You can't deduct contributions to specific indi-
performing services for a qualified organization mation on business travel expenses, see Travel viduals, including the following.
only if there is no significant element of per- in Pub. 463, Travel, Gift, and Car Expenses. • Contributions to fraternal societies made
sonal pleasure, recreation, or vacation in the for the purpose of paying medical or burial
travel. This applies whether you pay the expen- expenses of members.
ses directly or indirectly. You are paying the ex- Expenses of Whaling
penses indirectly if you make a payment to the Captains • Contributions to individuals who are needy
or worthy. You can't deduct these contribu-
qualified organization and the organization pays tions even if you make them to a qualified
for your travel expenses. You may be able to deduct as a charitable con- organization for the benefit of a specific
The deduction for travel expenses won't be tribution any reasonable and necessary whaling person. But you can deduct a contribution
denied simply because you enjoy providing expenses you pay during the year to carry out to a qualified organization that helps needy
services to the qualified organization. Even if sanctioned whaling activities. The deduction is or worthy individuals if you don't indicate
you enjoy the trip, you can take a charitable limited to $10,000 a year. To claim the deduc- that your contribution is for a specific per-
contribution deduction for your travel expenses tion, you must be recognized by the Alaska Es- son.
if you are on duty in a genuine and substantial kimo Whaling Commission as a whaling captain Example. You can deduct contributions
sense throughout the trip. However, if you have charged with the responsibility of maintaining to a qualified organization for flood relief,
only nominal duties, or if for significant parts of and carrying out sanctioned whaling activities. hurricane relief, or other disaster relief.
the trip you don't have any duties, you can't de- However, you can’t deduct contributions
duct your travel expenses. Sanctioned whaling activities are subsis- earmarked for relief of a particular individ-
tence bowhead whale hunting activities con- ual or family.
Example 1. You are a troop leader for a ducted under the management plan of the • Payments to a member of the clergy that
tax-exempt youth group and you take the group Alaska Eskimo Whaling Commission. can be spent as they wish, such as for per-
on a camping trip. You are responsible for over- sonal expenses.
seeing the setup of the camp and for providing Whaling expenses include expenses for: Expenses you paid for another person who
adult supervision for other activities during the • Acquiring and maintaining whaling boats, •
entire trip. You participate in the activities of the weapons, and gear used in sanctioned provided services to a qualified organiza-
group and enjoy your time with them. You over- whaling activities; tion.
see the breaking of camp and you transport the • Supplying food for the crew and other pro- Example. Your child does missionary
group home. You can deduct your travel expen- visions for carrying out these activities; and work. You pay their expenses. You can’t
ses. • Storing and distributing the catch from claim a deduction for the expenses you
these activities. paid related to their contribution of serv-
ices.
Example 2. You sail from one island to an- You must keep records showing the • Payments to a hospital that are for a spe-
other and spend 8 hours a day counting whales time, place, date, amount, and nature cific patient's care or for services for a spe-
and other forms of marine life. The project is RECORDS of the expenses. For details, see Reve- cific patient. You can’t deduct these pay-
sponsored by a qualified organization. In most nue Procedure 2006-50, 2006-47 I.R.B. 944, ments even if the hospital is operated by a
circumstances, you can't deduct your expenses. available at IRS.gov/irb/ city, state, or other qualified organization.
Example 3. You work for several hours 2006-47_IRB#RP-2006-50.
each morning on an archeological dig spon- Contributions to
sored by a qualified organization. The rest of Nonqualified Organizations
the day is free for recreation and sightseeing. Contributions You Can't
You can't take a charitable contribution deduc- You can't deduct contributions to organizations
tion even though you work very hard during Deduct that aren't qualified to receive tax-deductible
those few hours. contributions, including the following.
There are some contributions you can't deduct
Example 4. You spend the entire day at- and others you can deduct only in part. 1. Certain state bar associations if:
tending a qualified organization's regional meet- a. The bar isn't a political subdivision of
ing as a chosen representative. In the evening You can't deduct as a charitable contribu-
you go to the theater. You can claim your travel tion: a state;
expenses as charitable contributions, but you 1. A contribution to a specific individual, b. The bar has private, as well as public,
can't claim the cost of your evening at the thea- purposes, such as promoting the pro-
ter. 2. A contribution to a nonqualified organiza- fessional interests of members; and
tion,
Daily allowance (per diem). If you provide c. Your contribution is unrestricted and
services for a qualified organization and receive 3. The part of a contribution from which you can be used for private purposes.
a daily allowance to cover reasonable travel ex- receive or expect to receive a benefit,
2. Chambers of commerce and other busi-
penses, including meals and lodging while away 4. The value of your time or services, ness leagues or organizations.
from home overnight, you must include in in-
come any part of the allowance that is more 5. Your personal expenses, 3. Civic leagues and associations.
than your deductible travel expenses. You may 6. A qualified charitable distribution from an 4. Country clubs and other social clubs.
be able to deduct any necessary travel expen- individual retirement arrangement (IRA),
ses that are more than the allowance. 5. Foreign organizations other than certain
7. Appraisal fees, Canadian, Israeli, or Mexican charitable
Deductible travel expenses. These in- organizations. (See Canadian charities,
clude: 8. Certain contributions to donor-advised
• Air, rail, and bus transportation; funds, Mexican charities, and Israeli charities un-
der Organizations That Qualify To Receive
• Out-of-pocket expenses for your car; 9. Certain contributions of partial interests in Deductible Contributions, earlier.) Also,
• Taxi fares or other costs of transportation property, or you can't deduct a contribution you made
between the airport or station and your ho- to any qualifying organization if the contri-
tel; 10. Certain conservation contributions by
• Lodging costs; and pass-through entities. bution is earmarked to go to a foreign or-
ganization. However, certain contributions
• The cost of meals. Detailed discussions of these items follow. to a qualified organization for use in a pro-
gram conducted by a foreign charity may
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be deductible as long as they aren't ear- indirectly pays, has paid, or is expected to by your employer for your adoption expen-
marked to go to the foreign charity. For the pay any premium on any life insurance, an- ses. See Form 8839, Qualified Adoption
contribution to be deductible, the qualified nuity, or endowment contract for which Expenses, and its instructions, for more in-
organization must approve the program as you, any member of your family, or any formation.
furthering its own exempt purposes and other person chosen by you (other than a
must keep control over the use of the con- qualified charitable organization) is a bene-
tributed funds. The contribution is also de- ficiary. Appraisal Fees
ductible if the foreign charity is only an ad- Example. You donate money to a quali-
ministrative arm of the qualified fied organization. The charity uses the You can't deduct as a charitable contribution
organization. money to purchase a cash value life insur- any fees you pay to find the FMV of donated
6. Homeowners' associations. ance policy. The beneficiaries under the in- property.
surance policy include members of your
7. Labor unions. family. Even though the charity may even-
8. Political organizations and candidates. tually get some benefit out of the insurance Contributions to
policy, you can't deduct any part of the Donor-Advised Funds
donation.
Contributions From Which You can't deduct a contribution to a donor-ad-
You Benefit Qualified Charitable Distributions vised fund if:
• The qualified organization that sponsors
If you receive or expect to receive a financial or A qualified charitable distribution (QCD) is a the fund is a war veterans' organization, a
economic benefit as a result of making a contri- distribution made directly by the trustee of your fraternal society, or a nonprofit cemetery
bution to a qualified organization, you can't de- individual retirement arrangement (IRA), other company; or
duct the part of the contribution that represents than an SEP or SIMPLE IRA, to certain qualified • You don't have an acknowledgment from
the value of the benefit you receive. See Contri- organizations. You must have been at least age that sponsoring organization that it has ex-
butions From Which You Benefit under Contri- 70 / when the distribution was made. Your total 1 2 clusive legal control over the assets con-
butions You Can Deduct, earlier. These contri- QCDs for the year can't be more than $100,000. tributed.
butions include the following. If all the requirements are met, a QCD may be There are also other circumstances in which
• Contributions to a college or university if nontaxable; however, if the QCD is nontaxable, you can't deduct your contribution to a do-
the amount paid is to (or for the benefit of) you may not be able to claim it as a charitable nor-advised fund.
a college or university in exchange for tick- contribution deduction. You may be able to
ets (or the right to buy tickets) to an athletic claim a charitable contribution deduction if you Generally, a donor-advised fund is a fund or
event in an athletic stadium of the college claim the income you are deducting as a quali- account in which a donor can, because of being
or university. fied contribution. See Pub. 590-B, Distributions a donor, advise the fund how to distribute or in-
• Contributions from which you receive or from Individual Retirement Arrangements vest amounts held in the fund. For details, see
expect to receive a credit or deduction (IRAs), for more information about QCDs. Internal Revenue Code section 170(f)(18).
against state or local taxes unless an ex-
ception applies. See State or local tax Qualified charitable distribution one-time Partial Interest in Property
credit and State or local tax deduction, ear- election. For tax years beginning after 2022,
lier. you can elect to make a one-time distribution of Generally, you can't deduct a contribution of
• Contributions for lobbying. This includes up to $50,000 from an individual retirement ac- less than your entire interest in property. For de-
amounts you earmark for use in, or in con- count. This one-time distribution may be made tails, see Partial Interest in Property under Con-
nection with, influencing specific legisla- through a charitable remainder trust, a charita- tributions of Property, later.
tion. ble remainder unitrust, or a charitable gift annu-
• Contributions to a retirement home for ity funded only by qualified charitable distribu-
room, board, maintenance, or admittance. tions.
Also, if the amount of your contribution de- Contributions of
pends on the type or size of apartment you Property
will occupy, it isn't a charitable contribution. Value of Time or Services
• Costs of raffles, bingo, lottery, etc. You If you contribute property to a qualified organi-
can't deduct as a charitable contribution You can't deduct the value of your time or serv-
amounts you pay to buy raffle or lottery ices, including: zation, the amount of your charitable contribu-
tickets or to play bingo or other games of • Blood donations to the American Red tion is generally the FMV of the property at the
chance. For information on how to report Cross or to blood banks, and time of the contribution. However, if the property
gambling winnings and losses, see Expen- • The value of income lost while you work as has increased in value, you may have to make
ses You Can Deduct in Pub. 529. an unpaid volunteer for a qualified organi- some adjustments to the amount of your deduc-
• Dues to fraternal orders and similar zation. tion. See Giving Property That Has Increased in
Value, later.
groups. However, see Membership fees or
dues under Contributions From Which You Personal Expenses For information about the records you must
Benefit, earlier. keep and the information you must furnish with
• Tuition, or amounts you pay instead of tui- your return if you donate property, see Substan-
tion. You can't deduct as a charitable con- You can't deduct personal, living, or family ex- tiation Requirements and How To Report, later.
tribution amounts you pay as tuition even if penses, such as the following items.
you pay them for children to attend paro- • The cost of meals you eat while you per-
chial schools or qualifying nonprofit day- form services for a qualified organization, Contributions Subject to
care centers. You also can't deduct any unless it is necessary for you to be away Special Rules
fixed amount you must pay in addition to, from home overnight while performing the
or instead of, tuition to enroll in a private services. Special rules apply if you contribute:
school, even if it is designated as a “dona- • Adoption expenses, including fees paid to • Clothing or household items;
tion.” an adoption agency and the costs of keep- • A car, boat, or airplane;
• Contributions connected with split-dollar ing a child in your home before the adop- • Taxidermy property;
insurance arrangements. You can't deduct tion is final. However, you may be able to • Property subject to a debt;
any part of a contribution to a qualified or- claim a tax credit for these expenses. Also, • A partial interest in property;
ganization if, in connection with the contri- you may be able to exclude from your • A fractional interest in tangible personal
bution, the organization directly or gross income amounts paid or reimbursed property;
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• A qualified conservation contribution; If you e-file your return, you must: Form 1098-C from the organization showing the
• A future interest in tangible personal prop- • Attach Copy B of Form 1098-C to Form car was sold for $2,900. Neither Exception 1 nor
erty; 8453, U.S. Individual Income Tax Transmit- Exception 2 applies. If you itemize your deduc-
• Inventory from your business; or tal for an IRS e-file Return, and mail the tions, you can deduct $2,900 for the donation.
• A patent or other intellectual property. forms to the IRS; or You must attach Form 1098-C and Form 8283,
• Include Copy B of Form 1098-C as a pdf Noncash Charitable Contributions, to your tax
These special rules are described next. attachment if your software program allows return.
it.
Clothing and Household Items If you don't attach Form 1098-C (or other Deduction $500 or less. If the qualified or-
statement), you can't deduct your contribution. ganization sells the vehicle for $500 or less and
You can't take a deduction for clothing or house- You must get Form 1098-C (or other state- Exceptions 1 and 2 don't apply, you can deduct
hold items you donate unless the clothing or ment) within 30 days of the sale of the vehicle. the smaller of:
household items are in good used condition or But if Exception 1 or 2 (described later) applies, • $500, or
better. you must get Form 1098-C (or other statement) • The vehicle's FMV on the date of the con-
within 30 days of your donation. tribution. But if the vehicle's FMV was more
than your cost or other basis, you may
Exception. You can take a deduction for a have to reduce the FMV to get the deducti-
contribution of an item of clothing or a house- Filing deadline approaching and still no
hold item that isn't in good used condition or Form 1098-C. If the filing deadline is ap- ble amount, as described under Giving
better if you deduct more than $500 for it, and proaching and you still don't have a Form Property That Has Increased in Value,
include a qualified appraisal prepared by a 1098-C, you have two choices. later.
qualified appraiser and a completed Form 8283, 1. Request an automatic 6-month extension If the vehicle's FMV is at least $250 but not
Section B. of time to file your return. You can get this more than $500, you must have a written state-
extension by filing Form 4868, Application ment from the qualified organization acknowl-
Household items. Household items include: for Automatic Extension of Time To File edging your donation. The statement must con-
• Furniture and furnishings, U.S. Individual Income Tax Return. For tain the information and meet the tests for an
• Electronics, more information, see the Instructions for acknowledgment described under Deductions
• Appliances, Form 4868. of at Least $250 but Not More Than $500 under
• Linens, and Substantiation Requirements, later.
• Other similar items. 2. File the return on time without claiming the
deduction for the qualified vehicle. After FMV. To determine a vehicle's FMV, use the
Household items don't include: receiving the Form 1098-C, file an amen- rules described under Determining FMV, later.
• Food; ded return, Form 1040-X, Amended U.S.
• Paintings, antiques, and other objects of Individual Income Tax Return, claiming the Donations of inventory. The vehicle donation
art; deduction. Attach Copy B of Form 1098-C rules just described don't apply to donations of
• Jewelry and gems; and (or other statement) to the amended re- inventory. For example, these rules don't apply if
• Collections. turn. you are a car dealer who donates a car you had
been holding for sale to customers. See Inven-
FMV. To determine the FMV of these items, Exceptions. There are two exceptions to the tory, later.
use the rules under Determining FMV, later. rules just described for deductions of more than
$500.
Taxidermy Property
Cars, Boats, and Airplanes Exception 1—Vehicle used or improved
by organization. If the qualified organization If you donate taxidermy property to a qualified
The following rules apply to any donation of a makes a significant intervening use of, or mate- organization, your deduction is limited to your
qualified vehicle. rial improvement to, the vehicle before transfer- basis in the property or its FMV, whichever is
ring it, you can generally deduct the vehicle's less. This applies if you prepared, stuffed, or
A qualified vehicle is: FMV at the time of the contribution. But if the mounted the property or paid or incurred the
• A car or any motor vehicle manufactured vehicle's FMV was more than your cost or other cost of preparing, stuffing, or mounting the
mainly for use on public streets, roads, and basis, you may have to reduce the FMV to get property.
highways; the deductible amount, as described under Giv-
• A boat; or ing Property That Has Increased in Value, later. Your basis for this purpose includes only the
• An airplane. The Form 1098-C (or other statement) will show cost of preparing, stuffing, and mounting the
whether this exception applies.
Deduction more than $500. If you donate a property. Your basis doesn't include transporta-
qualified vehicle with a claimed FMV of more Exception 2—Vehicle given or sold to tion or travel costs. It also doesn't include the di-
than $500, you can deduct the smaller of: needy individual. If the qualified organization rect or indirect costs for hunting or killing an ani-
• The gross proceeds from the sale of the will give the vehicle, or sell it for a price well be- mal, such as equipment costs. In addition, it
vehicle by the organization, or low FMV, to a needy individual to further the or- doesn't include the value of your time.
• The vehicle's FMV on the date of the con- ganization's charitable purpose, you can gener-
tribution. If the vehicle's FMV was more ally deduct the vehicle's FMV at the time of the Taxidermy property means any work of art
than your cost or other basis, you may contribution. But if the vehicle's FMV was more that:
have to reduce the FMV to figure the de- than your cost or other basis, you may have to • Is the reproduction or preservation of an
ductible amount, as described under Giv- reduce the FMV to get the deductible amount, animal, in whole or in part;
ing Property That Has Increased in Value, as described under Giving Property That Has • Is prepared, stuffed, or mounted to recre-
later. Increased in Value, later. The Form 1098-C (or ate one or more characteristics of the ani-
other statement) will show whether this excep- mal; and
Form 1098-C. You must attach to your re- tion applies. • Contains a part of the body of the dead an-
turn Copy B of the Form 1098-C, Contributions This exception doesn't apply if the organiza- imal.
of Motor Vehicles, Boats, and Airplanes, (or tion sells the vehicle at auction. In that case,
other statement containing the same informa- you can't deduct the vehicle's FMV. Property Subject to a Debt
tion as Form 1098-C) you received from the or-
ganization. The Form 1098-C (or other state- Example. You donate a used car to a quali-
ment) will show the gross proceeds from the fied organization. You bought it 3 years ago for If you contribute property subject to a debt
sale of the vehicle. $9,000. A used car guide shows the FMV for (such as a mortgage), you must reduce the
this type of car is $6,000. However, you get a FMV of the property by:

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1. Any allowable deduction for interest you your church a remainder interest that be- Recapture is also required if the qualified or-
paid (or will pay) that is attributable to any gins upon your death. You can deduct the ganization hasn't taken substantial physical
period after the contribution, and value of the remainder interest. possession of the property and used it in a way
2. If the property is a bond, the lesser of: • An undivided part of your entire interest. related to the organization's purpose during the
This must consist of a part of every sub- period beginning on the date of the initial contri-
a. Any allowable deduction for interest stantial interest or right you own in the bution and ending on the earlier of:
you paid (or will pay) to buy or carry property and must last as long as your in- 1. The date that is 10 years after the date of
the bond that is attributable to any pe- terest in the property lasts. But see Frac- the initial contribution, or
riod before the contribution; or tional Interest in Tangible Personal Prop-
b. The interest, including bond discount, erty, later. 2. The date of your death.
receivable on the bond that is attribut- Example. You contribute voting stock
able to any period before the contribu- to a qualified organization but keep the Additional tax. If you must recapture your
tion, and that isn't includible in your in- right to vote the stock. The right to vote is a deduction, you must also pay interest and an
come due to your accounting method. substantial right in the stock. You haven't additional tax equal to 10% of the amount re-
contributed an undivided part of your entire captured.
This prevents you from deducting the same interest and can't deduct your contribution.
amount as both investment interest and a chari- • A partial interest that would be deductible if Qualified Conservation
table contribution. transferred to certain types of trusts. Contribution
• A qualified conservation contribution (de-
If the recipient (or another person) assumes fined later). A qualified conservation contribution is a contri-
the debt, you must also reduce the FMV of the bution of a qualified real property interest to a
property by the amount of the outstanding debt For information about how to figure the value qualified organization to be used only for con-
assumed. of a contribution of a partial interest in property, servation purposes.
see Partial Interest in Property Not in Trust in
The amount of the debt is also treated as an Pub. 561. Qualified organization. For purposes of a
amount realized on the sale or exchange of qualified conservation contribution, a qualified
property for purposes of figuring your taxable organization is:
gain (if any). For more information, see Bargain Fractional Interest in Tangible
Sales under Giving Property That Has In- Personal Property • A governmental unit;
• A publicly supported charity; or
creased in Value, later. • An organization controlled by, and oper-
You can't deduct a charitable contribution of a ated for the exclusive benefit of, a govern-
fractional interest in tangible personal property mental unit or a publicly supported charity.
Partial Interest in Property unless all interests in the property are held im-
Generally, you can't deduct a charitable contri- mediately before the contribution by: The organization must also have the resources
bution of less than your entire interest in prop- • You, or to monitor and enforce the conservation ease-
erty. • You and the qualifying organization receiv- ment or other conservation restrictions. To ena-
ing the contribution. ble the organization to do this, it must have
documents such as maps and photographs that
Right to use property. A contribution of the establish the condition of the property at the
right to use property is a contribution of less If you make an additional contribution later, time of donation.
than your entire interest in that property and the FMV of that contribution will be determined
isn't deductible. by using the smaller of: A publicly supported charity is an organiza-
• The FMV of the property at the time of the tion of the type described in (1) under Types of
Example 1. You own a 10-story office initial contribution, or Qualified Organizations, earlier, that normally
building and donate rent-free use of the top • The FMV of the property at the time of the receives a substantial part of its support, other
floor to a qualified organization. Because you additional contribution. than income from its exempt activities, from di-
still own the building, you have contributed a rect or indirect contributions from the general
public or from governmental units.
partial interest in the property and can't take a Tangible personal property is defined later
deduction for the contribution. under Future Interest in Tangible Personal Prop- Qualified real property interest. This is any
erty. A fractional interest in property is an undi- of the following interests in real property.
Example 2. You own a vacation home at vided portion of your entire interest in the prop-
the beach and sometimes rent it to others. For a erty. 1. Your entire interest in real estate other
fundraising auction at church, you donated the than a mineral interest (subsurface oil,
right to use the vacation home for 1 week. At the Example. An undivided one-quarter inter- gas, or other minerals, and the right of ac-
auction, the church received and accepted a est in a painting that entitles an art museum to cess to these minerals).
bid equal to the fair rental value of the home for possession of the painting for 3 months of each 2. A remainder interest.
1 week. You can't claim a deduction because of year is a fractional interest in the property.
the partial interest rule. The auction winner can't 3. A restriction (granted in perpetuity) on the
claim a deduction either, because of the re- Recapture of deduction. You must recapture use that may be made of the real property,
ceived benefit equal to the amount of the auc- your charitable contribution deduction by includ- such as a conservation easement.
tion winner’s payment. See Contributions From ing it in your income if both of the following
Which You Benefit, earlier. statements are true. Conservation purposes. Your contribution
must be made only for one of the following con-
Exceptions. You can deduct a charitable con- 1. You contributed a fractional interest in tan- servation purposes.
tribution of a partial interest in property only if gible personal property after August 17, • Preserving land areas for outdoor recrea-
that interest represents one of the following 2006. tion by, or for the education of, the general
items. 2. You don't contribute the rest of your inter- public.
• A remainder interest in your personal home ests in the property to the original recipient • Protecting a relatively natural habitat of
or farm. A remainder interest is one that or, if it no longer exists, another qualified fish, wildlife, or plants, or a similar ecosys-
passes to a beneficiary after the end of an organization on or before the earlier of: tem.
earlier interest in the property. • Preserving open space, including farmland
Example. You keep the right to live in a. The date that is 10 years after the and forest land, if it yields a significant pub-
your home during your lifetime and give date of the initial contribution, or lic benefit. The open space must be pre-
b. The date of your death. served either for the scenic enjoyment of
the general public or under a clearly

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defined federal, state, or local governmen- e. The National Park Service project a. the last date any such pass-through
tal conservation policy. number (NPS #), if applicable. See entity acquired any interest in any
• Preserving a historically important land the Form 8283 instructions for more other such pass-through entity, and
area or a certified historic structure. information. b. the last date on which any member in
Certified historic structures. A certified his- If you claim a deduction of more than any such pass-through entity acquired
toric structure is a building that is listed individu- $10,000 and donated an exterior restriction on a any interest in such pass-through en-
ally in the National Register of Historic Places National Register building or historic district tity.
(National Register building) or a building that is building, your deduction won’t be allowed un- Exception 2—Family partnership. This
located in a registered historic district and has less you pay a $500 filing fee. See Form disallowance does not apply to a qualified con-
been certified by the Secretary of the Interior as 8283-V, Payment Voucher for Filing Fee Under servation contribution made by a family
contributing to the historic significance of that Section 170(f)(13), and its instructions. pass-through entity. Family pass-through enti-
district (historically significant building). If the in- If you claimed the rehabilitation credit for a ties are pass-through entities in which substan-
dividual listing in the National Register of His- National Register building or historically signifi- tially all of the interests are held, directly or indi-
toric Places consists of a more than one build- cant building for any of the 5 years before the rectly, by an individual and members of the
ing (e.g., a house, a garage, a mill complex, year of the qualified conservation contribution, family of such individual. For these purposes,
etc.), the Secretary of the Interior may have to your charitable deduction is reduced. For more members of the family are defined as the
certify which of the multiple buildings qualify as information, see Form 3468, Investment Credit, spouse of such individual and any individual de-
certified historic structures. and Internal Revenue Code section 170(f)(14). scribed in Internal Revenue Code section
A registered historic district is any district lis- For more information on how an NPS # applies 152(d)(2)(A)–(G).
ted in the National Register of Historic Places. A to a certified historic structure, see Easements Exception 3—Historic structure. This dis-
state or local historic district may also qualify as on certified historic structures, in the allowance does not apply if the purpose of the
a registered historic district if the district and the instructions for Form 8283. qualified conservation contribution is the pres-
enabling structures are certified by the Secre- ervation of a certified historic structure. See
tary of the Interior. You can claim a deduction Disallowance of deductions for certain con-
for a qualified conservation contribution of a his- servation contributions by pass-through Certified historic structures, earlier.
torically significant building. This contribution entities. Subject to three exceptions, if you are More information. For information about de-
can take the form of a qualified real property in- a member of a pass-through entity (such as a termining the FMV of qualified conservation
terest that is an easement or other restriction on partner in a partnership or a shareholder in an S contributions, see Pub. 561 and the instructions
all or part of the exterior or interior of the build- corporation) and the amount of a qualified con- for Form 8283. For information about the limits
ing. You can claim a deduction for a qualified servation contribution by the pass-through en- that apply to deductions for this type of contri-
conservation contribution of a historically signifi- tity exceeds 2.5 times the sum of each mem- bution, see Limits on Deductions, later. For
cant building. This contribution can take the ber’s relevant basis, the contribution is not more information about qualified conservation
form of a contribution of a qualified real property treated as a qualified conservation contribution contributions, see Regulations section
interest that is an easement or other restriction and no one may claim a deduction for the con- 1.170A-14.
on all or part of the interior of the building. How- tribution. Thus, your charitable conservation
ever, you cannot claim a deduction for a contri- contribution deduction is disallowed.
bution of a qualified real property interest that is The pass-through entity must determine Future Interest in Tangible
an easement or other restriction on the exterior each member’s relevant basis. Relevant basis Personal Property
of the building unless the easement or other re- is, with respect to any member, the portion of
striction meets all of the following conditions: the member’s modified basis in its interest in the You can't deduct the value of a charitable contri-
pass-through entity which is allocable to the bution of a future interest in tangible personal
1. The restriction must preserve the entire portion of the real property with respect to property until all intervening interests in and
exterior of the building (including its front, which the qualified conservation contribution is rights to the actual possession or enjoyment of
sides, rear, and height) and must prohibit made. Modified basis is, with respect to any the property have either expired or been turned
any change to the exterior of the building member, the adjusted basis in the member’s in- over to someone other than yourself, a related
that is inconsistent with its historical char- terest in the pass-through entity as determined: person, or a related organization. But see Frac-
acter. tional Interest in Tangible Personal Property,
1. immediately before the qualified conserva- earlier, and Tangible personal property put to
2. You and the organization receiving the tion contribution; unrelated use, later.
contribution must enter into a written
agreement certifying, under penalty of per- 2. without regard to the member’s share of
jury, that the organization: any liabilities of the pass-through entity; Related persons include your spouse, chil-
and dren, grandchildren, sibling(s), and parents. Re-
a. Is a qualified organization with a pur- lated organizations may include a partnership or
pose of environmental protection, 3. by the pass-through entity after taking into corporation in which you have an interest, or an
land conservation, open space pres- account the adjustments described in estate or trust with which you have a connec-
ervation, or historic preservation; and items (1) and (2). tion.
b. Has the resources to manage and en- Exceptions. As before mentioned, there are Tangible personal property. This is any
force the restriction and a commit- three exceptions to this disallowance. property, other than land or buildings, that can
ment to do so. Exception 1—Contribution outside be seen or touched. It includes furniture, books,
3. You must include with your return: three-year period. This disallowance does not jewelry, paintings, and cars.
apply if the qualified conservation contribution
a. Form 8283, completed as specified in is made at least three years after the latest of: Future interest. This is any interest that is to
the instructions to Form 8283; begin at some future time, regardless of
1. the last date on which the pass-through
b. A signed Qualified appraisal, per- entity acquired any portion of the real whether it is designated as a future interest un-
formed by a Qualified appraiser; property; der state law.
c. Photographs of the building's entire 2. the last date any members of the Example. You own an antique car that you
exterior; pass-through entity acquired any interest contribute to a museum. You give up ownership,
d. A description of all restrictions on de- in the pass-through entity; and but retain the right to keep the car in your ga-
velopment of the building, such as 3. if the interest in the donating pass-through rage with your personal collection. Because you
zoning laws and restrictive covenants; entity is held through one or more keep an interest in the property, you can't de-
and pass-through entities: duct the contribution. If you turn the car over to
the museum in a later year, giving up all rights to
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its use, possession, and enjoyment, you can The additional deductions can't be taken for purchase of the items, or other evidence. Maga-
take a deduction for the contribution in that later intellectual property donated to certain private zine or newspaper articles and photographs
year. foundations. that describe the items and statements by the
recipients of the items are also useful. Don't in-
Inventory Tax year Deductible percentage clude any of this evidence with your tax return.
If the property is valuable because it is old or
1 100%
If you contribute inventory (property you sell in unique, see the discussion under Paintings, An-
the course of your business), the amount you 2 100% tiques, and Other Objects of Art in Pub. 561.
can deduct is the smaller of its FMV on the day 3 90% Also see Clothing and Household Items,
you contributed it or its basis. The basis of con- 4 80% earlier.
tributed inventory is any cost incurred for the in- 5 70% Article of clothing or household item
ventory in an earlier year that you would other- over $500 not in good used condition. Form
wise include in your opening inventory for the 6 60%
8283, Section B, must be completed and the
year of the contribution. You must remove the 7 50% Form 8283 attached to the tax return if you are
amount of your charitable contribution deduc- 8 40% contributing a single article of clothing or house-
tion from your opening inventory. It isn't part of hold item over $500 that is not in good used
the cost of goods sold. 9 30%
10 20% condition. See the Form 8283 instructions for
more information.
If the cost of donated inventory isn't included 11 10%
in your opening inventory, the inventory's basis 12 10% Cars, boats, and airplanes. If you contribute
is zero and you can't claim a charitable contri- a car, boat, or airplane to a qualified organiza-
bution deduction. Treat the inventory's cost as tion, you must determine its FMV.
you would ordinarily treat it under your method Reporting requirements. You must inform Qualified vehicle donation. You don’t
of accounting. For example, include the pur- the organization at the time of the donation that need a written appraisal for a qualified vehi-
chase price of inventory bought and donated in you intend to treat the donation as a contribu- cle — such as a car, boat, or airplane — if your
the same year in the cost of goods sold for that tion subject to the provisions just discussed. deduction for the qualified vehicle is limited to
year. The organization is required to file an infor- the gross proceeds from its sale and you ob-
mation return showing the income from the tained a contemporaneous written acknowledg-
A special rule applies to certain donations of property, with a copy to you. This is done on ment (CWA), defined later. If you donate a quali-
food inventory. See Food Inventory, later. Form 8899, Notice of Income From Donated In- fied vehicle with a claimed value of more than
tellectual Property. $500, you can’t claim a deduction unless you
Patents and Other Intellectual attach to Form 8283 a copy of the CWA you re-
Property Determining FMV ceived from the donee organization. See Quali-
fied Vehicle Donations in the Instructions for
If you donate intellectual property to a qualified This section discusses general guidelines for Form 8283.
organization, your deduction is limited to the ba- determining the FMV of various types of dona- Boats. Except for small, inexpensive boats,
sis of the property or the FMV of the property, ted property. Pub. 561 contains a more com- the valuation of boats should be based on an
whichever is smaller. Intellectual property plete discussion. appraisal by a marine surveyor or appraiser be-
means any of the following.
• Patents. FMV is the price at which property would cause the physical condition is critical to the
• Copyrights (other than a copyright descri- change hands between a willing buyer and a value.
bed in Internal Revenue Code sections willing seller, neither having to buy or sell, and Cars. Certain commercial firms and trade
1221(a)(3) or 1231(b)(1)(C)). both having reasonable knowledge of all the rel- organizations publish used car pricing guides,
• Trademarks. evant facts. commonly called “blue books,” containing com-
• Trade names. plete dealer sale prices or dealer average pri-
• Trade secrets. Used clothing. The FMV of used clothing and ces for recent model years. The guides may be
• Know-how. other personal items is usually far less than the published monthly or seasonally, and for differ-
• Software (other than software described in price you paid for them. There are no fixed for- ent regions of the country. These guides also
Internal Revenue Code section 197(e)(3) mulas or methods for finding the value of items provide estimates for adjusting for unusual
(A)(i)). of clothing. equipment, unusual mileage, and physical con-
• Other similar property or applications or You should claim as the value the price that dition. The prices aren't “official” and these pub-
registrations of such property. buyers of used items actually pay in used cloth- lications aren't considered an appraisal of any
ing stores, such as consignment or thrift shops. specific donated property. But they do provide
Additional deduction based on income. clues for making an appraisal and suggest rela-
You may be able to claim additional charitable Also see Clothing and Household Items,
contribution deductions in the year of the contri- earlier. tive prices for comparison with current sales
and offerings in your area.
bution and years following, based on the in- Example. You donated a coat to a thrift These publications are sometimes available
come, if any, from the donated property. store operated by a place of worship. You paid from public libraries, or from the loan officer at a
The following table shows the percentage of $300 for the coat 3 years ago. Similar coats in bank, credit union, or finance company. You can
income from the property that you can deduct the thrift store sell for $50. The FMV of the coat also find used car pricing information on the In-
for each of your tax years ending on or after the is $50. Your donation is limited to $50. ternet.
date of the contribution. In the table, “tax year To find the FMV of a donated car, use the
1,” for example, means your first tax year ending Household items. The FMV of used house- price listed in a used car guide for a private
on or after the date of the contribution. How- hold items, such as furniture, appliances, and party sale, not the dealer retail value. However,
ever, you can take the additional deduction only linens, is usually much lower than the price paid the FMV may be less if the car has engine trou-
to the extent the total of the amounts figured us- when new. These items may have little or no ble, body damage, high mileage, or any type of
ing this table is more than the amount of the de- market value because they are in a worn condi- excessive wear. The FMV of a donated car is
duction claimed for the original donation of the tion, out of style, or no longer useful. For these the same as the price listed in a used car guide
property. reasons, formulas (such as using a percentage for a private party sale only if the guide lists a
After the legal life of the intellectual property of the cost to buy a new replacement item) sales price for a car that is the same make,
ends, or after the 10th anniversary of the dona- aren't acceptable in determining value. model, and year, sold in the same area, in the
tion, whichever is earlier, no additional deduc- You should support your valuation with pho- same condition, with the same or similar
tion is allowed. tographs, canceled checks, receipts from your
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options or accessories, and with the same or short-term capital gain had you sold it at FMV For more information about what is a capital
similar warranties as the donated car. on the date it was contributed. Examples of or- asset, see chapter 2 of Pub. 544.
dinary income property are inventory, works of
Example. You donate a used car in poor art created by the donor, manuscripts prepared Amount of deduction—General rule. When
condition to a local high school for use by stu- by the donor, and capital assets (defined later, figuring your deduction for a contribution of cap-
dents studying car repair. A used car guide under Capital Gain Property) held 1 year or ital gain property, you can generally use the
shows the dealer retail value for this type of car less. FMV of the property.
in poor condition is $1,600. However, the guide
shows the price for a private party sale of the Property used in a trade or business. Exceptions. However, in certain situations,
car is only $750. The FMV of the car is consid- Property used in a trade or business is consid- you must reduce the FMV by any amount that
ered to be $750. ered ordinary income property to the extent of would have been long-term capital gain if you
any gain that would have been treated as ordi- had sold the property for its FMV. Generally, this
Large quantities. If you contribute a large nary income because of depreciation had the means reducing the FMV to the property's cost
number of the same item, FMV is the price at property been sold at its FMV at the time of con- or other basis. You must do this if:
which comparable numbers of the item are be- tribution. See chapter 3 of Pub. 544, Sales and 1. The property (other than qualified appreci-
ing sold. Other Dispositions of Assets, for the kinds of ated stock) is contributed to certain private
property to which this rule applies. nonoperating foundations,
Example. You purchase 500 copies of a
religious book for $1,000. The person who sells Amount of deduction. The amount you can 2. You choose the 50% limit instead of the
them to you says the retail value of these books deduct for a contribution of ordinary income 30% limit for capital gain property given to
is $3,000. If you contribute the books to a quali- property is its FMV minus the amount that 50% limit organizations, discussed later,
fied organization, you can claim a deduction would be ordinary income or short-term capital 3. The contributed property is intellectual
only for the price at which similar numbers of gain if you sold the property for its FMV. Gener- property (as defined earlier under Patents
the same books are currently being sold. Your ally, this rule limits the deduction to your basis in and Other Intellectual Property),
charitable contribution is $1,000, unless you the property.
can show that similar numbers of that book 4. The contributed property is certain taxi-
were selling at a different price at the time of the Example. You donate stock you held for 5 dermy property, as explained earlier, or
contribution. months to your synagogue. The FMV of the 5. The contributed property is tangible per-
stock on the day you donate it is $1,000, but sonal property (defined earlier) that:
you paid only $800 (your basis). Because the
Giving Property That Has $200 of appreciation would be short-term capi- a. Is put to an unrelated use (defined
Decreased in Value tal gain if you sold the stock, your deduction is later) by the charity, or
limited to $800 (FMV minus the appreciation). b. Has a claimed value of more than
If you contribute property with an FMV that is $5,000 and is sold, traded, or other-
less than your basis in it, your deduction is limi- Exception. Don't reduce your charitable
ted to its FMV. You can't claim a deduction for contribution if you include the ordinary or capital wise disposed of by the qualified or-
the difference between the property's basis and gain income in your gross income in the same ganization during the year in which
its FMV. year as the contribution. See Ordinary or capital you made the contribution, and the
gain income included in gross income under qualified organization hasn't made the
Your basis in property is generally what you Capital Gain Property next, if you need more in- required certification of exempt use
paid for it. If you need more information about formation. (such as on Form 8282, Donee Infor-
basis, see Pub. 551, Basis of Assets. You may mation Return, Part IV). See also Re-
capture if no exempt use, later.
want to see Pub. 551 if you contribute property Capital Gain Property
that you: Contributions to private nonoperating foun-
• Received as a gift or inheritance; Property is capital gain property if you would dations. The reduced deduction applies to
• Used in a trade, business, or activity con- have recognized long-term capital gain had you contributions to all private nonoperating founda-
ducted for profit; or sold it at FMV on the date of the contribution. tions other than those qualifying for the 50%
• Claimed a casualty loss deduction for. Capital gain property includes capital assets limit, discussed later.
held more than 1 year.
Common examples of property that de- However, the reduced deduction doesn't ap-
crease in value include clothing, furniture, appli- Capital assets. Capital assets include most ply to contributions of qualified appreciated
ances, and cars. items of property you own and use for personal stock. Qualified appreciated stock is any stock
purposes or investment. Examples of capital as- in a corporation that is capital gain property and
Giving Property That Has sets are stocks, bonds, jewelry, coin or stamp for which market quotations are readily availa-
Increased in Value collections, and cars or furniture used for per- ble on an established securities market on the
sonal purposes. day of the contribution. But stock in a corpora-
tion doesn't count as qualified appreciated
If you contribute property with an FMV that is For purposes of figuring your charitable con- stock to the extent you and your family contrib-
more than your basis in it, you may have to re- tribution, capital assets also include certain real uted more than 10% of the value of all the out-
duce the FMV by the amount of appreciation property and depreciable property used in your standing stock in the corporation.
(increase in value) when you figure your deduc- trade or business and, generally, held more
tion. than 1 year. You may, however, have to treat this Tangible personal property put to unrelated
property as partly ordinary income property and use. Tangible personal property is defined ear-
Your basis in property is generally what you partly capital gain property. See Property used lier under Future Interest in Tangible Personal
paid for it. If you need more information about in a trade or business under Ordinary Income Property.
basis, see Pub. 551. Property, earlier.
Unrelated use. The term “unrelated use”
Different rules apply to figuring your deduc- Real property. Real property is land and means a use unrelated to the exempt purpose
tion, depending on whether the property is: generally anything built on, growing on, or at- or function of the qualified organization. For a
• Ordinary income property, or tached to land. governmental unit, it means the use of the con-
• Capital gain property. tributed property for other than exclusively pub-
Depreciable property. Depreciable prop-
erty is property used in business or held for the lic purposes.
Ordinary Income Property production of income and for which a deprecia-
tion deduction is allowed. Example. If a painting contributed to an
Property is ordinary income property if you educational institution is used by that organiza-
would have recognized ordinary income or tion for educational purposes by being placed in
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its library for display and study by art students, 1. You made a contribution of apparently cause the food wasn’t or couldn’t be sold by
the use isn't an unrelated use. But if the painting wholesome food from your trade or busi- reason of your internal standards, lack of mar-
is sold and the proceeds are used by the organ- ness. Apparently wholesome food is food ket, or similar circumstances. Also, don’t reduce
ization for educational purposes, the use is an intended for human consumption that this amount even though you produced the food
unrelated use. meets all quality and labeling standards exclusively for the purpose of transferring the
imposed by federal, state, and local laws food to a qualified organization.
Deduction limited. Your deduction for a and regulations even though the food may If you don’t account for inventories under
contribution of tangible personal property may not be readily marketable due to appear- section 471 and you aren’t required to capitalize
be limited. See (5) under Exceptions, earlier. ance, age, freshness, grade, size, surplus, indirect costs under section 263A, you may
or other conditions.
Recapture if no exempt use. You must recap- elect, solely for the purpose of line 2 of the
ture part of your charitable contribution deduc- 2. The food is to be used only for the care of worksheet, to treat the basis of any apparently
tion by including it in your income if all the fol- the ill, the needy, or infants. wholesome food as being equal to 25% of the
FMV of such food.
lowing statements are true. 3. The use of the food is related to the organ- Enter on line 11 of the worksheet, 15% of
1. You donate tangible personal property with ization's exempt purpose or function. your net income for the year from all sole pro-
a claimed value of more than $5,000, and 4. The organization doesn't transfer the food prietorships, S corporations, or partnerships (or
your deduction is more than your basis in for money, other property, or services. other entity that isn't a C corporation) from
the property. which contributions of food inventory were
5. You receive a written statement from the made. Figure net income before any deduction
2. The organization sells, trades, or other- organization stating it will comply with re- for a charitable contribution of food inventory.
wise disposes of the property after the quirements (2), (3), and (4). If you made more than one contribution of
year it was contributed but within 3 years
of the contribution. 6. The organization isn't a private nonoperat- food inventory, complete a separate worksheet
ing foundation. for each contribution. Complete lines 11 and 12
3. The organization doesn't provide a written on only one worksheet. On that worksheet,
statement (such as on Form 8282, Part 7. The food satisfies any applicable require- complete line 11. Then compare line 11 and the
IV), signed by an officer of the organization ments of the Federal Food, Drug, and total of the line 10 amounts on all worksheets
under penalty of perjury, that either: Cosmetic Act and regulations on the date and enter the smaller of those amounts on
of transfer and for the previous 180 days.
a. Certifies its use of the property was line 12.
substantial and related to the organi- If line 11 is smaller than line 10, you can
zation's purpose, or If all the conditions just described are met, carry over the excess as a qualifying food inven-
use the following worksheet to figure your de- tory contribution to the following year. You may
b. Certifies its intended use of the prop- duction. be able to include the excess in your charitable
erty became impossible. contribution deduction for the food in each of
If all the preceding statements are true, in- Worksheet 1. the next 5 years in order of time until it is used
clude in your income: Donations of Food Inventory up, but not beyond that time.
See separate Worksheet instructions.
1. The deduction you claimed for the prop- (Keep for your records) More information. See Inventory, earlier, for
erty, minus information about determining the basis of do-
1. Enter FMV of the
2. Your basis in the property when you made donated food . . . . . . . . . . . . . . . . . nated inventory and the effect on cost of goods
the contribution. 2. Enter basis of the donated sold. For additional details, see section 170(e)
food . . . . . . . . . . . . . . . . . . . . . . . (3) of the Internal Revenue Code.
Include this amount in your income for the year 3. Subtract line 2 from line 1.
the qualified organization disposes of the prop- If the result is zero or less, stop here. Bargain Sales
erty. Report the recaptured amount on Sched- Don't complete the rest of this
ule 1 (Form 1040), line 8z. worksheet. Your charitable
contribution deduction for food is the A bargain sale of property is a sale or exchange
Ordinary or capital gain income included in amount on line 1 . . . . . . . . . . . . . . . for less than the property's FMV. A bargain sale
4. Enter one-half of line 3 . . . . . . . . . . to a qualified organization is partly a charitable
gross income. You don't reduce your charita- contribution and partly a sale or exchange.
ble contribution if you include the ordinary or 5. Subtract line 4 from line 1 . . . . . . . .
capital gain income in your gross income in the 6. Multiply line 2 by 2.0 . . . . . . . . . . . . Part that is a sale or exchange. The part of
same year as the contribution. This may happen the bargain sale that is a sale or exchange may
when you transfer installment or discount obli- 7. Subtract line 6 from line 5. If the result
gations or when you assign income to a quali- is less than zero, enter -0- . . . . . . . . result in a taxable gain. For more information on
8. Add lines 4 and 7 . . . . . . . . . . . . . . figuring the amount of any taxable gain, see
fied organization. If you contribute an obligation 9. Compare line 3 and line 8. Enter the Bargain sales to charity in chapter 1 of Pub.
received in a sale of property that is reported smaller amount . . . . . . . . . . . . . . . 544.
under the installment method, see Pub. 537, In- 10. Subtract line 9 from line 1 . . . . . . . .
stallment Sales. 11. Enter 15% of your total net Part that is a charitable contribution. Fig-
income for the year from ure the amount of your charitable contribution in
Example. You donate an installment note all trades or businesses three steps.
to a qualified organization. The note has an from which food
FMV of $10,000 and a basis to you of $7,000. inventory was donated . . . . . . . . . . Step 1. Subtract the amount you received
As a result of the donation, you have a 12. Compare line 10 and line 11. for the property from the property's FMV at the
short-term capital gain of $3,000 ($10,000 − Enter the smaller amount. time of sale. This gives you the FMV of the con-
$7,000), which you include in your income for This is your charitable tributed part.
the year. Your charitable contribution is contribution deduction
$10,000. for the food . . . . . . . . . . . . . . . . . . Step 2. Find the adjusted basis of the con-
tributed part. It equals:
Fair market value
Food Inventory Worksheet instructions. When determining Adjusted basis of of contributed part
the FMV to enter on line 1 of the worksheet, entire property
Special rules apply to certain donations of food take into account the price at which the same or Fair market value
inventory to a qualified organization. These substantially the same food items (as to both of entire property
rules apply if all the following conditions are type and quality) were sold by you at the time of
met. the contribution. Don’t reduce this amount be-

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Step 3. Determine whether the amount of Credit card. Contributions charged on the type of organization you give it to. Starting
your charitable contribution is the FMV of the your bank credit card are deductible in the year with tax year 2022, your deduction for cash con-
contributed part (which you found in Step 1) or you make the charge. tributions is limited to 60% of your AGI minus
the adjusted basis of the contributed part your deductions for all other contributions.
(which you found in Step 2). Generally, if the Pay-by-phone account. Contributions These limits are described in detail in this sec-
property sold was capital gain property, your made through a pay-by-phone account are con- tion.
charitable contribution is the FMV of the contrib- sidered delivered on the date the financial insti-
uted part. If it was ordinary income property, tution pays the amount. This date should be Your AGI is the amount on Form 1040,
your charitable contribution is the adjusted ba- shown on the statement the financial institution line 11.
sis of the contributed part. See Ordinary Income sends you.
Property and Capital Gain Property, both ear- Stock certificate. A properly endorsed If your contributions are more than any of the
lier, for more information. stock certificate is considered delivered on the limits that apply, see Carryovers under How To
date of mailing or other delivery to the charity or Figure Your Deduction When Limits Apply, later.
Example. You sell ordinary income prop- to the charity's agent. However, if you give a
erty with an FMV of $10,000 to a mosque for stock certificate to your agent or to the issuing Out-of-pocket expenses. Amounts you spend
$2,000. Your basis is $4,000 and your AGI is corporation for transfer to the name of the char- performing services for a charitable organiza-
$20,000. You make no other contributions dur- ity, your contribution isn't delivered until the date tion may be deductible as a contribution to a
ing the year. The FMV of the contributed part of the stock is transferred on the books of the cor- qualified organization. If so, your deduction is
the property is $8,000 ($10,000 − $2,000). The poration. subject to the limit applicable to donations to
adjusted basis of the contributed part is $3,200 that organization. For example, the 30% limit
($4,000 × ($8,000 ÷ $10,000)). Because the Promissory note. If you issue and deliver applies to amounts you spend on behalf of a
property is ordinary income property, your chari- a promissory note to a charity as a contribution, private nonoperating foundation.
table deduction is limited to the adjusted basis it isn't a contribution until you make the note
of the contributed part. You can deduct $3,200. payments.
Types of Qualified
Option. If you grant a charity an option to Organizations
Penalty buy real property at a bargain price, it isn't a
contribution until the charity exercises the op- For the purpose of applying the deduction limits
You may be liable for a penalty if you overstate tion. to your charitable contributions, qualified organ-
the value or adjusted basis of contributed prop- izations can be divided into two categories.
erty. Borrowed funds. If you contribute bor-
rowed funds, you can deduct the contribution in
20% penalty. The penalty is 20% of the the year you deliver the funds to the charity, re- First category of qualified organizations
amount by which you underpaid your tax be- gardless of when you repay the loan. (50% limit organizations). The first category
includes only the following types of qualified or-
cause of the overstatement, if: Conditional gift. If your contribution de- ganizations. (These organizations are also
1. The value or adjusted basis claimed on pends on a future act or event to become effec- sometimes referred to as “50% limit organiza-
your return is 150% or more of the correct tive, you can't take a deduction unless there is tions.”)
amount, and only a negligible chance the act or event won't
take place. 1. Churches and conventions or associations
2. You underpaid your tax by more than If your contribution would be undone by a of churches.
$5,000 because of the overstatement. later act or event, you can't take a deduction un- 2. Educational organizations with a regular
less there is only a negligible chance the act or faculty and curriculum that normally have a
40% penalty. The penalty is 40%, rather than event will take place. regularly enrolled student body attending
20%, if:
classes on site.
1. The value or adjusted basis claimed on Example 1. You contribute cash to a local
your return is 200% or more of the correct school board, which is a political subdivision of 3. Hospitals and certain medical research or-
amount, and a state, to help build a school gym. The school ganizations associated with these hospi-
board will refund the money to you if it doesn't tals.
2. You underpaid your tax by more than collect enough to build the gym. You can't de- 4. Organizations that are operated only to re-
$5,000 because of the overstatement. duct your contribution until there is no chance ceive, hold, invest, and administer prop-
(or only a negligible chance) of a refund. erty and to make expenditures to or for the
benefit of state and municipal colleges and
When To Deduct Example 2. You donate land to a city for as universities and that normally receive sub-
long as the city uses it for a public park. The city stantial support from the United States or
You can deduct your contributions only in the plans to use the land for a park, and there is no any state or their political subdivisions, or
year you actually make them in cash or other chance (or only a negligible chance) of the land from the general public.
property (or in a later carryover year, as ex- being used for any different purpose. You can
plained under How To Figure Your Deduction deduct your charitable contribution in the year 5. The United States or any state, the District
When Limits Apply, later). This applies whether you make the contribution. of Columbia, a U.S. possession (including
you use the cash or an accrual method of ac- Puerto Rico), a political subdivision of a
counting. state or U.S. possession, or an Indian
tribal government or any of its subdivisions
Limits on Deductions
Time of making contribution. Usually, you that perform substantial government func-
make a contribution at the time of its uncondi- If your total contributions for the year tions.
tional delivery. TIP are 20% or less of your AGI, you don't 6. Publicly supported charities, defined ear-
need to read the rest of this section. lier under Qualified Conservation Contri-
Checks. A check you mail to a charity is The remaining limits discussed in this section bution.
considered delivered on the date you mail it. don't apply to you.
7. Organizations that may not qualify as
Text message. Contributions made by text “publicly supported” but that meet other
message are deductible in the year you send The amount you can deduct for charitable tests showing they respond to the needs
the text message if the contribution is charged contributions is generally limited to no more of the general public, not a limited number
to your telephone or wireless account. than 60% of your AGI. Your deduction may be of donors or other persons. They must
further limited to 50%, 30%, or 20% of your AGI, normally receive more than one-third of
depending on the type of property you give and their support either from organizations
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described in (1) through (6), or from per- duction), the contribution must be subject to a FMV without reduction for appreciation. See
sons other than “disqualified persons.” restriction that the property remain available for Certain capital gain property contributions to
8. Most organizations operated or controlled such production. If not, the limit is 50%. For 50% limit organizations, later, under Limits
by, and operated for the benefit of, those more information about applying the 50% limit based on 30% of AGI, for more information.
organizations described in (1) through (7). to a QCC, see Qualified conservation contribu-
tions, later, under Limits based on 50% of AGI. “For the use of” contribution exception.
9. Private operating foundations. A 20% or 30% limit applies to noncash contribu-
Qualified farmer or rancher. You are a tions that are “for the use of” the qualified or-
10. Private nonoperating foundations that qualified farmer or rancher if your gross income ganization instead of “to” the qualified organiza-
make qualifying distributions of 100% of from the trade or business of farming is more tion. A contribution is “for the use of” a qualified
contributions within 2 / months following 1 2 than 50% of your gross income for the year. organization when it is held in a legally enforce-
the year they receive the contribution. A able trust for the qualified organization or in a
deduction for charitable contributions to Limit based on 60% of AGI similar legal arrangement. If the noncash contri-
any of these private nonoperating founda- bution is capital gain property, see Limit based
tions must be supported by evidence from If you make cash contributions during the year on 20% of AGI, later, for more information; oth-
the foundation confirming it made the to an organization described earlier under First erwise, see Contributions to the second cate-
qualifying distributions timely. Attach a category of qualified organizations (50% limit gory of qualified organizations or “for the use of”
copy of this supporting data to your tax re- organizations), your deduction for the cash con- any qualified organization, later, under Limits
turn. tributions is 60% of your AGI. See Cash Contri- based on 30% of AGI, for more information.
11. A private foundation whose contributions butions for what is included in cash contribu-
are pooled into a common fund, if the tions. Qualified conservation contributions. Your
foundation would be described in (8) but deduction for qualified conservation contribu-
for the right of substantial contributors to This 60% limit doesn’t apply to noncash tions (QCCs) is limited to 50% of your AGI mi-
name the public charities that receive con- charitable contributions. See Noncash contribu- nus your deduction for all other charitable con-
tributions from the fund. The foundation tions to 50% limit organizations, later, if you tributions.
must distribute the common fund's income contribute something other than cash to a 50% If you are a farmer or rancher, go to
within 2 / months following the tax year in 1 2 limit organization. TIP Qualified conservation contributions of
which it was realized and must distribute farmers or ranchers, earlier, under Lim-
the corpus not later than 1 year after the Example 1. You gave your temple a $200 its based on 100% of AGI, to see if that limit ap-
donor's death (or after the death of the do- cash contribution. The limit based on 60% of plies to your QCC instead.
nor's surviving spouse if the spouse can AGI will apply to the cash contribution to the
name the recipients of the corpus). temple because it is an organization described
earlier under First category of qualified organi- Limits Based on 30% of AGI
You can ask any organization whether it is a zations (50% limit organizations) and because
50% limit organization, and most will be able to the contribution was cash. These are two 30% limits that may apply to your
tell you. Also see How to check whether an or- contributions. The 30% limit for capital gain
ganization can receive deductible charitable Example 2. You donated clothing to your property contributions to a 50% limit organiza-
contributions, earlier. synagogue with an FMV of $200. The limit tion is separate from the 30% limit that applies
based on 60% of AGI doesn’t apply because to your other contributions. Both are separately
Second category of qualified organizations. the contribution is not cash. Instead, a limit reduced by contributions made to a 50% limit
The second category includes any type of quali- based on 50% of AGI discussed later will apply organization, but the amount allowed after ap-
fied organization that isn’t in the first category. to the contribution to the synagogue because it plying one of the 30% limits doesn't reduce the
is an organization described earlier under First amount allowed after applying the other 30%
Limits category of qualified organizations (50% limit limit. However, as a result of applying the sepa-
organizations). rate limits, the total contributions subject to a
30% limit will never be more than 50% of your
The limit that applies to a contribution depends “For the use of” contribution exception. AGI.
on the type of property you give and which cate- A 30% limit applies to cash contributions that
gory of qualified organization you give it to. The are “for the use of” the qualified organizations Example. Your AGI is $50,000. During the
amount of a contribution you can deduct is gen- instead of “to” the qualified organization. A con- year, you gave capital gain property with an
erally limited to a percentage of your AGI, but tribution is “for the use of” a qualified organiza- FMV of $15,000 to an organization described
may be further reduced if you make contribu- tion when it is held in a legally enforceable trust earlier under First category of qualified organi-
tions that are subject to more than one of the for the qualified organization or in a similar legal zations (50% limit organizations). You don’t
limits discussed in this section. arrangement. See Contributions to the second choose to reduce the property’s FMV by its ap-
category of qualified organizations or “for the preciation in value. You also gave $10,000 cash
Your total deduction of charitable contribu- use of” any qualified organization, later, under to a qualified organization that is described ear-
tions can’t exceed your AGI. If your contribu- Limits based on 30% of AGI, for more informa- lier under Second category of qualified organi-
tions are subject to more than one of the limits, tion. zations (meaning it isn’t a 50% limit organiza-
you include all or part of each contribution in a
certain order, carrying over any excess to a sub- tion). The $15,000 contribution of capital gain
sequent year (if allowed). See How To Figure Limits based on 50% of AGI property is subject to one 30% limit and the
Your Deduction When Limits Apply and Carry- $10,000 cash contribution is subject to the other
overs, later, for more information about ordering There are two 50% limits that may apply to your 30% limit. The $10,000 cash contribution is fully
and carryovers. contributions. deductible because the contribution is not more
than the smaller of (i) 30% of your AGI
Noncash contributions to 50% limit organi- ($15,000) and (ii) 50% of your AGI minus all
Limit based on 100% of AGI zations. If you make noncash contributions to contributions to a 50% limit organization
organizations described earlier under First cate- ($25,000−$15,000 = $10,000). The $15,000 is
Qualified conservation contributions of gory of qualified organizations (50% limit organ- also fully deductible because the contribution is
farmers and ranchers. If you are a qualified izations), your deduction for the noncash contri- not more than 30% of your AGI minus all contri-
farmer or rancher, your deduction for a qualified butions is limited to 50% of your AGI minus your butions to a 50% limit organization subject to
conservation contribution (QCC) is limited to cash contributions subject to the 60% limit. the 60% or 50% limit (other than qualified con-
100% of your AGI minus your deduction for all servation contributions) ($25,000−$10,000 =
other charitable contributions. However, if the Capital gain property exception. A 30% $15,000). Neither amount is reduced by the
donated property is used in agriculture or live- limit applies to noncash contributions of capital other, so the total deductible contribution is
stock production (or is available for such pro- gain property if you figure your deduction using
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$25,000 (which is also not more than 50% of those contributions is limited to 20% of your AGI c. 30% of your AGI minus your other
your AGI). or, if less, the smallest of the following. contributions subject to the limit
Contributions to the second category of 1. 30% of your AGI minus all your contribu- based on 30% of AGI, or
qualified organizations or “for the use of” tions that are subject to a limit based on d. 50% of your AGI minus your contribu-
any qualified organization. If you make cash 30% of AGI. tions subject to the limits based on
contributions or noncash contributions (other 2. 30% of your AGI minus all your capital gain 60%, 50%, and 30% of AGI (other
than capital gain property) during the year (1) to contributions that are subject to the limit than qualified conservation contribu-
an organization described earlier under Second based on 30% of AGI. tions).
category of qualified organizations, or (2) “for 6. Qualified conservation contributions sub-
the use of” any qualified organization, your de- 3. 50% of your AGI minus all contributions ject to the limit based on 50% of AGI. De-
duction for those contributions is limited to 30% subject to the limits based on 60%, 50%, duct the contributions that don’t exceed
of your AGI, or if less, 50% of your AGI minus all and 30% of AGI (other than qualified con- 50% of your AGI minus any deductible
your contributions to 50% limit organizations servation contributions). contributions figured in (1) through (5).
(other than contributions subject to a 100% limit A contribution is “for the use of” a qualified 7. Qualified conservation contributions of
or qualified conservation contributions). For this organization when it is held in a legally enforce- farmers and ranchers subject to the limit
purpose, contributions to 50% limit organiza- able trust for the qualified organization or in a based on 100% of AGI. Deduct the contri-
tions include all capital gain property contribu- similar legal arrangement. butions that don't exceed 100% of your
tions to a 50% limit organization (other than
qualified conservation contributions), even AGI minus any deductible contributions
figured in (1) through (6).
those that are subject to the 30% limit, dis- How To Figure Your
cussed later. Deduction When Limits 8. Carryovers of qualified contributions for re-
A contribution is “for the use of” a qualified lief efforts in a qualified disaster area sub-
organization when it is held in a legally enforce- Apply ject to the limit based on 60% of AGI. De-
able trust for the qualified organization or in a If your contributions are subject to more than duct the carryover contributions that don't
similar legal arrangement. one of the limits discussed earlier, use the fol- exceed 60% of your AGI minus all your
If you make a contribution of capital gain lowing steps to figure the amount of your contri- other deductible contributions.
property to an organization other than a 50% butions that you can deduct. These steps are incorporated into Work-
limit organization or “for the use of” any qualified sheet 2.
organization, see Limit based on 20% of AGI, 1. Cash contributions subject to the limit
later. based on 60% of AGI. Deduct the contri-
butions that don't exceed 60% of your AGI. Example. Your AGI is $50,000. In March,
Student living with you. Deductible you gave your place of worship $2,000 cash
amounts you spend on behalf of a student living 2. Noncash contributions (other than quali- and land with an FMV of $28,000 and a basis of
with you are subject to this 30% limit. These fied conservation contributions) subject to $22,000. You held the land for investment pur-
amounts are considered a contribution for the the limit based on 50% of AGI. Deduct the poses for more than 1 year. You don't make the
use of a qualified organization. See Expenses contributions that don’t exceed 50% of capital gain property election for this year. See
Paid for Student Living With You, earlier, for your AGI minus your cash contributions to Capital gain property election, later. Therefore,
more information. a 50% limit organization. the amount of your charitable contribution for
3. Cash and noncash contributions (other the land would be its FMV of $28,000. You also
Certain capital gain property contributions than capital gain property) subject to the gave $5,000 cash to a private nonoperating
to 50% limit organizations. Your noncash limit based on 30% of AGI. Deduct the foundation to which the 30% limit applies.
contributions of capital gain property to 50% contributions that don’t exceed the smaller The $2,000 cash donated to the your place
limit organizations is limited to 30% of your AGI of: of worship is considered first and is fully deduc-
minus all your contributions to 50% limit organi- tible. Your contribution to the private nonoperat-
zations that are subject to the 60% and 50% a. 30% of your AGI, or ing foundation is considered next. Because the
limits (other than qualified conservation contri- b. 50% of your AGI minus your contribu- total of your cash contribution of $2,000 and
butions). The limit that applies to capital gain tions to a 50% limit organization (other your capital gain property of $28,000 to a 50%
property contributions to 50% limit organiza- than qualified conservation contribu- limit organization ($30,000) is more than
tions doesn’t apply to qualified conservation tions), including capital gain property $25,000 (50% of $50,000), your contribution to
contributions. If you are making a qualified con- subject to the limit based on 30% of the private nonoperating foundation isn't deduc-
servation contribution (QCC), see Qualified AGI. tible for the year. It can be carried over to later
conservation contributions and Qualified con- years. See Carryovers, later. The contribution of
servation contributions of farmers and ranchers, 4. Contributions of capital gain property sub- land is considered next. Your deduction for the
earlier, for the limits to apply to a QCC. ject to the limit based on 30% of AGI. De- land is limited to $15,000 (30% × $50,000). The
duct the contributions that don’t exceed unused part of the contribution ($13,000) can
Election to apply the 50% limit. You may the smaller of: be carried over. For this year, your deduction is
choose the 50% limit for contributions of capital limited to $17,000 ($2,000 + $15,000).
gain property to organizations described earlier a. 30% of your AGI, or
under First category of qualified organizations b. 50% of your AGI minus your contribu- Capital gain property election. You may
(50% limit organizations) instead of the 30% tions subject to the limits based on choose the 50% limit for contributions of capital
limit that would otherwise apply. See Capital 60% or 50% of AGI (other than quali- gain property to qualified organizations descri-
gain property election, later, under How To Fig- fied conservation contributions). bed earlier under First category of qualified or-
ure Your Deduction When Limits Apply, for more ganizations (50% limit organizations) instead of
information about making this election and how 5. Contributions of capital gain property sub-
to adjust the amount of your contribution. ject to the limit based on 20% of AGI. De- the 30% limit that would otherwise apply. If you
duct the contributions that don’t exceed make this choice, you must reduce the FMV of
the smaller of: the property contributed by the appreciation in
Limit Based on 20% of AGI value that would have been long-term capital
a. 20% of your AGI, gain if the property had been sold.
If you make noncash contributions of capital b. 30% of your AGI minus your contribu- This choice applies to all capital gain prop-
gain property during the year (1) to an organiza- tions of capital gain property subject erty contributed to 50% limit organizations dur-
tion described earlier under Second category of to the limit based on 30% of AGI, ing a tax year. It also applies to carryovers of
qualified organizations, or (2) “for the use of” this kind of contribution from an earlier tax year.
any qualified organization, your deduction for

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For details, see Carryover of capital gain prop-     and capital gain property ($22,000) to 50% limit         use this worksheet if you have a carryover of a 
erty, later.                                         organizations is $1,000 less than the limit based        charitable  contribution  from  an  earlier  year.  If 
You  must  make  the  choice  on  your  original     on 50% of AGI. Your total deduction for the year         you have a carryover from an earlier year, see 
return or on an amended return filed by the due      is  $25,000  ($2,000  cash  to  your  place  of  wor-    Carryovers, later.
date for filing the original return.                 ship, $22,000 for property donated to your place 
                                                     of worship, and $1,000 cash to the private non-          The following list gives instructions for com-
Example.     In  the  previous  example,  if  you    operating  foundation).  You  can  carry  over  to       pleting the worksheet.
choose to have the 50% limit apply to the land       later  years  the  part  of  your  contribution  to  the • The terms used in the worksheet are ex-
(the  30%  capital  gain  property)  given  to  your private  nonoperating  foundation  that  you               plained earlier in this publication.
place of worship, you must reduce the FMV of         couldn't deduct ($4,000).                                • If the result on any line is less than zero, 
the property by the appreciation in value. There-                                                               enter zero.
fore, the amount of your charitable contribution     Instructions for Worksheet 2                             • For contributions of property, enter the 
for  the  land  would  be  its  basis  to  you  of                                                              property's FMV unless you elected (or 
$22,000.  You  add  this  amount  to  the  $2,000    You can use Worksheet 2 if you made charitable             were required) to reduce the FMV as ex-
cash  contributed  to  the  place  of  worship.  You contributions during the year, and one or more             plained under Giving Property That Has In-
can now deduct $1,000 of the amount donated          of the limits described in this publication under          creased in Value. In that case, enter the re-
to the private nonoperating foundation because       Limits  on  Deductions  apply  to  you.  You  can't        duced amount.
the total of your contributions of cash ($2,000) 

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Worksheet 2. Applying the Deduction Limits
Caution:        Don’t use this worksheet to figure the contributions you can deduct this year if you have a carryover of a charitable contribution from an 
earlier year.
Step 1. Enter any qualified conservation contributions (QCCs) made during the year.
1.   If you are a qualified farmer or rancher, enter any QCCs subject to the limit based on 100% of AGI .                 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1
2.   Enter any QCCs not entered on line 1         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2
Step 2. Enter your other charitable contributions made during the year.
3.   Reserved for future use .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   . . . . . . . . . . . . . . . . . . . . . . . .
4.   Enter your contributions of capital gain property "for the use of" any qualified organization .            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4
5.   Enter your other contributions "for the use of" any qualified organization. Don't include any contributions you entered on a previous line                     . . . . . . . . . . . .   5
6.   Enter your contributions of capital gain property to qualified organizations that aren't 50% limit organizations. Don't include any contributions you entered on 
     a previous line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    6
7.   Enter your other contributions to qualified organizations that aren't 50% limit organizations. Don't include any contributions you entered on a previous 
     line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8.   Enter your contributions of capital gain property to 50% limit organizations deducted at FMV. Don't include any contributions you entered on a previous 
     line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9.   Enter your noncash contributions to 50% limit organizations other than capital gain property you deducted at FMV. Be sure to include contributions of capital 
     gain property to 50% limit organizations if you reduced the property's FMV. Don't include any contributions you entered on a previous line .                       . . . . . . . . . .   9
10.  Enter your cash contributions to 50% limit organizations. Don't include any contributions you entered on a previous line                     . . . . . . . . . . . . . . . . . . . . .   10
Step 3. Figure your deduction for the year (if any result is zero or less, enter -0-)
11.  Enter your AGI .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   11
     Cash contributions subject to the limit based on 60% of AGI 
     (If line 10 is zero, enter -0- on lines 12 through 14.)
12.  Multiply line 11 by 0.6 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     12
13.  Deductible amount. Enter the smaller of line 10 or line 12 .           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     13
14.  Carryover. Subtract line 13 from line 10       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     14
     Noncash contributions subject to the limit based on 50% of AGI
     (If line 9 is zero, enter -0- on lines 15 through 18.)
15.  Multiply line 11 by 0.5 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     15
16.  Subtract line 13 from line 15 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     16
17.  Deductible amount. Enter the smaller of line 9 or line 16 .          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     17
18.  Carryover. Subtract line 17 from line 9      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     18
     Contributions (other than capital gain property) subject to limit based on 30% of AGI
     (If lines 5 and 7 are both zero, enter -0- on lines 19 through 25.)
19.  Multiply line 11 by 0.5 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19
20.  Add lines 8, 9, and 10 .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     20
21.  Subtract line 20 from line 19 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     21
22.  Multiply line 11 by 0.3 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     22
23.  Add lines 5 and 7    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     23
24.  Deductible amount. Enter the smallest of line 21, 22, or 23            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     24
25.  Carryover. Subtract line 24 from line 23       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     25
     Contributions of capital gain property subject to limit based on 30% of AGI
     (If line 8 is zero, enter -0- on lines 26 through 31.)
26.  Multiply line 11 by 0.5 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     26
27.  Add lines 9 and 10 .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     27
28.  Subtract line 27 from line 26 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     28
29.  Multiply line 11 by 0.3 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     29
30.  Deductible amount. Enter the smallest of line 8, 28, or 29 .           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     30
31.  Carryover. Subtract line 30 from line 8      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     31
     Contributions subject to the limit based on 20% of AGI
     (If lines 4 and 6 are both zero, enter -0- on lines 32 through 41.)
32.  Multiply line 11 by 0.5 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     32
33.  Add lines 13, 17, 24, and 30 .     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     33
34.  Subtract line 33 from line 32 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     34
35.  Multiply line 11 by 0.3 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     35
36.  Subtract line 24 from line 35 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     36
37.  Subtract line 30 from line 35 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     37
38.  Multiply line 11 by 0.2 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     38
39.  Add lines 4 and 6    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     39
40.  Deductible amount. Enter the smallest of line 34, 36, 37, 38, or 39 .            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     40
41.  Carryover. Subtract line 40 from line 39       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     41
     QCCs subject to limit based on 50% of AGI
     (If line 2 is zero, enter -0- on lines 42 through 46.)
42.  Multiply line 11 by 0.5 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     42
43.  Add lines 13, 17, 24, 30, and 40 .     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     43
44.  Subtract line 43 from line 42 .    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     44
45.  Deductible amount. Enter the smaller of line 2 or line 44 .          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     45
46.  Carryover. Subtract line 45 from line 2      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     46
Note: Worksheet 2 continues on the next page.

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Worksheet 2—continued
                                                                                                                                                                                  
     QCCs subject to limit based on 100% of AGI
     (If line 1 is zero, enter -0- on lines 47 through 51.)
47.  Enter the amount from line 11   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
48.  Add lines 13, 17, 24, 30, 40, and 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  48
49.  Subtract line 48 from line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
50.  Deductible amount. Enter the smaller of line 1 or line 49 .     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   50
51.  Carryover. Subtract line 50 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   51
     Deduction for the year
52.  Add lines 13, 17, 24, 30, 40, 45, and 50. Enter the total here and include the deductible amounts on Schedule A (Form 1040), line 11 or 
     line 12, whichever is appropriate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  52
Note. Any amounts in the carryover column are not deductible this year but can be carried over to next year. See Carryovers, later, for more 
information about how you will use them next year.
                                                                   carryover  from  last  year  of  $5,000  for  capital                       $60,000  and  you  contribute  capital  gain  prop-
                                                                   gain property contributed to a 50% limit organi-                            erty valued at $25,000 to a 50% limit organiza-
Carryovers                                                         zation  and  subject  to  the  special  30%  limit  for                     tion. Your basis in the property is $24,000 and 
                                                                   contributions of capital gain property.                                     you choose to use the 50% limit. You must refig-
You can carry over any contributions you can't                         Your cash contribution of $6,000 is fully de-                           ure your carryover as if you had taken apprecia-
deduct in the current year because they exceed                     ductible because it is less than $14,400 (which                             tion into account last year as well as this year. 
the limits based on your AGI. Except for quali-                    is 60% of your AGI).                                                        Because  the  amount  of  your  contribution  last 
fied  conservation  contributions,  you  may  be                       The  deduction  for  your  30%  limit  contribu-                        year  would  have  been  $20,000  (the  property's 
able to deduct the excess in each of the next 5                    tions of $3,000 is limited to $1,000. This is the                           basis)  instead  of  the  $15,000  you  actually  de-
years  until  it  is  used  up,  but  not  beyond  that            lesser of:                                                                  ducted,  your  refigured  carryover  is  $5,000 
time.                                                                                                                                          ($20,000  −  $15,000).  Your  total  deduction  this 
                                                                     1. $7,200 (30% of $24,000), or                                            year is $29,000 (your $24,000 current contribu-
 A carryover of a qualified conservation con-                        2. $1,000 ($12,000 minus $11,000).                                        tion plus your $5,000 carryover).
tribution can be carried forward for 15 years.
                                                                   (The $12,000 amount is 50% of $24,000, your                                 Additional  rules  for  carryovers.    Special 
 Generally,  contributions  you  carry  over  are                  AGI.  The  $11,000  amount  is  the  sum  of  your                          rules exist for computing carryovers if you:
subject  to  the  same  percentage  limits  in  the                current and carryover contributions to 50% limit                              •     Are married in some years but not others,
year  to  which  they  are  carried  as  they  were  in            organizations, $6,000 + $5,000.)                                              •     Have different spouses in different years,
the year of the contribution. For example, contri-                     The  deduction  for  your  $5,000  carryover  is                          •     Change from a separate return to a joint re-
butions  subject  to  the  20%  limit  in  the  year  in           subject to the special 30% limit for contributions                                  turn in a later year,
which they are made are 20% limit contributions                    of capital gain property. This means it is limited                            •     Change from a joint return to a separate re-
in  the  year  to  which  they  are  carried.  But  see            to the smaller of:                                                                  turn in a later year,
Carryover of capital gain property, later.                                                                                                       •     Have a net operating loss,
                                                                     1. $7,200 (your 30% limit), or
                                                                                                                                                 •     Claim the standard deduction in a carry-
 For each category of contributions, you de-                         2. $5,000 ($12,000, your 50% limit, minus                                         over year, or
duct  carryover  contributions  only  after  deduct-                       your allowable cash contributions to which                            •     Become a surviving spouse.
ing  all  allowable  contributions  in  that  category                     the 60% limit applies ($6,000) and minus 
for the current year. If you have carryovers from                          your allowable contribution to which the                            Because  of  their  complexity  and  the  limited 
2  or  more  prior  years,  use  the  carryover  from                      30% limit applies ($1,000)).                                        number of taxpayers to whom these additional 
the earlier year first.                                                                                                                        rules apply, they aren't discussed in this publi-
                                                                   Because  your  $5,000  carryover  contribution                              cation. If you need to figure a carryover and you 
 Note.   A  carryover  of  a  contribution  to  a                  does not exceed the smaller limit of $5,000, you                            are in one of these situations, you may want to 
50%  limit  organization  must  be  used  before                   can deduct it in full.                                                      consult with a tax practitioner.
contributions in the current year to organizations                     Your deduction is $12,000 ($6,000 + $1,000 
other than 50% limit organizations. See              Exam-         + $5,000). You carry over the $2,000 balance of 
ple 2.                                                             your 30% limit contributions for this year to next                          Substantiation 
                                                                   year.
 Example 1.  Last year, you made cash con-                                                                                                     Requirements
tributions of $11,000 to 50% limit organizations.                  Carryover  of  capital  gain  property.                       If  you 
Because of the limit based on 60% of AGI, you                      carry over contributions of capital gain property                           You must keep records to prove the amount of 
deducted only $10,000 and carried over $1,000                      subject to the special 30% limit and you choose                             the contributions you make during the year. The 
to this year. This year, your AGI is $20,000 and                   in  the  next  year  to  use  the  50%  limit  and  take                    kind of records you must keep depends on the 
you made cash contributions of $9,500 to 50%                       appreciation into account, you must refigure the                            amount of your contributions and whether they 
limit  organizations.  The  limit  based  on  60%  of              carryover.  Reduce  the  FMV  of  the  property  by                         are:
AGI applies to your current year cash contribu-                    the  appreciation  and  reduce  that  result  by  the                         •     Cash contributions,
tion  of  $9,500  and  carryover  contribution  of                 amount actually deducted in the previous year.                                •     Noncash contributions, or
$1,000. You can deduct this year’s cash contri-                                                                                                  •     Out-of-pocket expenses when donating 
bution  and  your  carryover  cash  contribution  in                   Example.          Last year, your AGI was $50,000                               your services.
full  because  your  total  cash  contributions  of                and  you  contributed  capital  gain  property  val-
$10,500 ($9,500 + $1,000) is less than $12,000                     ued at $27,000 to a 50% limit organization and                                    Note.       An organization must generally give 
(60% of $20,000).                                                  didn't choose to use the 50% limit. Your basis in                           you a written statement if it receives a payment 
                                                                   the property was $20,000. Your deduction was                                from you that is more than $75 and is partly a 
 Example 2.  This year, your AGI is $24,000.                       limited  to  $15,000  (30%  of  $50,000),  and  you                         contribution  and  partly  for  goods  or  services. 
You make cash contributions of $6,000 to which                     carried  over  $12,000.  This  year,  your  AGI  is                         (See    Contributions From Which You Benefit un-
the  60%  limit  applies  and  $3,000  to  which  the                                                                                          der     Contributions  You  Can  Deduct,  earlier.) 
30%  limit  applies.  You  have  a  contribution                                                                                               Keep  the  statement  for  your  records.  It  may 
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satisfy all or part of the recordkeeping require- bine separate contributions. For example, if you goods or services in return for any contri-
ments explained in the following discussions. gave your church $25 each week, your weekly bution made to it by payroll deduction.
payments don't have to be combined. Each
payment is a separate contribution. A single pledge card may be kept for all contri-
Cash Contributions If contributions are made by payroll deduc- butions made by payroll deduction regardless of
Cash contributions include payments made by tion, the deduction from each paycheck is trea- amount as long as it contains all the required in-
cash, check, electronic funds transfer, online ted as a separate contribution. formation.
payment service, debit card, credit card, payroll If you made a payment that is partly for If the pay stub, Form W-2, pledge card, or
deduction, or a transfer of a gift card redeema- goods and services, as described earlier under other document doesn't show the date of the
ble for cash. Contributions From Which You Benefit, your contribution, you must have another document
contribution is the amount of the payment that is that does show the date of the contribution. If
You can't deduct a cash contribution, re- more than the value of the goods and services. the pay stub, Form W-2, pledge card, or other
gardless of the amount, unless you keep one of document shows the date of the contribution,
the following. Acknowledgment. The acknowledgment must you don't need any other records except those
1. A bank record that shows the name of the meet these tests. just described in (1) and (2).
qualified organization, the date of the con- 1. It must be written.
tribution, and the amount of the contribu- Noncash Contributions
tion. Bank records may include: 2. It must include:
a. A canceled check. a. The amount of cash you contributed, Substantiation requirements for contributions
not made in cash depend on whether your de-
b. A bank or credit union statement. b. Whether the qualified organization duction for the contribution is:
gave you any goods or services as a
c. A credit card statement. result of your contribution (other than 1. Less than $250,
d. An electronic fund transfer receipt. certain token items and membership 2. At least $250 but not more than $500,
benefits),
e. A scanned image of both sides of a 3. Over $500 but not more than $5,000, or
canceled check obtained from a bank c. A description and good faith estimate
or credit union website. of the value of any goods or services 4. Over $5,000.
described in (b). If the only benefit you The substantiation requirements for non-
2. A receipt (or a letter or other written com- received was an intangible religious cash contributions of more than $500 also apply
munication such as an email) from the benefit (such as admission to a reli- to any return filed for any carryover year.
qualified organization showing the name of gious ceremony) that generally isn’t
the organization, the date of the contribu- sold in a commercial transaction out- Amount of deduction. In figuring whether
tion, and the amount of the contribution. side the donative context, the ac- your deduction is $500 or more, combine your
3. The payroll deduction records described knowledgement must say so and claimed deductions for all similar items of prop-
next. doesn’t need to describe or estimate erty donated to any qualified organization dur-
the value of the benefit. ing the year.
Payroll deductions. If you make a contribution If you received goods or services in return,
by payroll deduction, you must keep: If the acknowledgment doesn't show the
date of the contribution, you must also have a as described earlier in Contributions From
1. A pay stub, Form W-2, or other document bank record or receipt, as described earlier, that Which You Benefit, reduce your contribution by
furnished by your employer that shows the does show the date of the contribution. If the the value of those goods or services. If you fig-
date and amount of the contribution; and acknowledgment shows the date of the contri- ure your deduction by reducing the FMV of the
2. A pledge card or other document prepared bution and meets the other tests just described, donated property by its appreciation, as descri-
by or for the qualified organization that you don't need any other records. bed earlier in Giving Property That Has In-
creased in Value, your contribution is the re-
shows the name of the organization and duced amount.
states the organization doesn’t provide Contemporaneous written acknowledgment
goods or services in return for any contri- (CWA). Organizations typically send written ac-
bution made to it by payroll deduction. knowledgements to donors no later than Janu- Deductions of Less Than $250
ary 31 of the year following the donation. For
If your employer withheld $250 or more from a the written acknowledgement to be considered Except as provided below, no deduction will be
single paycheck, see Contributions of $250 or contemporaneous with the contribution it must allowed for a noncash contribution of less than
More next. meet both of the following requirements. $250 unless you get and keep a receipt from
1. Meet all the tests described under Ac- the qualified organization showing:
Contributions of $250 or More knowledgment, earlier; and 1. The name and address of the qualified or-
You can claim a deduction for a contribution of 2. You must get it on or before the earlier of: ganization to which you contributed;
$250 or more only if you have a contemporane- a. The date you file your return for the 2. The date and location of the charitable
ous written acknowledgment of your contribu- year you make the contribution; or contribution;
tion from the qualified organization or certain 3. A description of the property in sufficient
payroll deduction records. See Contemporane- b. The due date, including extensions,
ous written acknowledgment (CWA), later, for a for filing the return. detail under the circumstances (taking into
account the value of the property) for a
description of when a written acknowledgement person not generally familiar with the type
is considered “contemporaneous” with your Payroll deductions. If you make a contribution
contribution. by payroll deduction and your employer with- of property to understand that the descrip-
holds $250 or more from a single paycheck, you tion is of the contributed property; and
If you made more than one contribution of must keep: 4. For a security, the name of the issuer, the
$250 or more, you must have either a separate 1. A pay stub, Form W-2, or other document type of security, and whether it is publicly
acknowledgment for each or one acknowledg- furnished by your employer that shows the traded as of the date of the contribution.
ment that lists each contribution and the date of amount withheld as a contribution; and For example, a security is generally con-
each contribution and shows your total contribu- sidered to be publicly traded if the security
tions. 2. A pledge card or other document prepared is (a) listed on a recognized stock ex-
by or for the qualified organization that change whose quotations are published
Amount of contribution. In figuring whether shows the name of the organization and daily, (b) regularly traded on a national or
your contribution is $250 or more, don't com- states the organization doesn't provide regional over-the-counter market, or (c)
20 Publication 526 (2023)

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quoted daily in a national newspaper of b. The due date, including extensions, certain inventory, publicly traded securities, or
general circulation in the case of mutual for filing the return. certain intellectual property. See Deductions
fund shares. Note: Digital assets are not More Than $5,000 in Publication 561 for more
publicly traded securities for the purposes Deductions Over $500 but Not information. Note: Digital assets are not publicly
of Form 8283, unless the digital asset is Over $5,000 traded securities for the purposes of Form
publicly traded stock or indebtedness. 8283, unless the digital asset is publicly traded
A letter or other written communication from the If you claim a deduction over $500 but not over stock or indebtedness. If the value of the digital
qualified organization acknowledging receipt of $5,000 for a noncash charitable contribution, asset exceeds $5,000, appraisal requirements
the contribution and containing the information you must complete Form 8283 and have the will apply.
in (1), (2), (3), and (4) will serve as a receipt. CWA, earlier. Your completed Form 8283 must
include: In addition to, or in lieu of, the items descri-
bed in Deductions Over $500 but Not Over
If it is impractical to get a receipt (for exam- 1. Your name and taxpayer identification $5,000 earlier, your completed Form 8283 must
ple, if you leave property at a charity’s unatten- number, include:
ded drop site), you may satisfy the substantia- 2. The name and address of the qualified or- 1. The qualified organization’s taxpayer iden-
tion requirements by maintaining reliable written ganization, tification number, signature, the date
records for each item of the donated property.
3. The date of the charitable contribution, signed by the qualified organization, and
Your reliable written records must include and the date the qualified organization re-
ceived the property;
the following information. 4. The following information about the con-
1. The information in (1), (2), (3), and (4) tributed property: 2. The appraiser’s name, address, taxpayer
identification number, appraiser declara-
above. a. A description of the property in suffi- tion, signature, and the date signed by the
2. If you claim a deduction for clothing or a cient detail under the circumstances appraiser; and
household item, a description of the condi- (taking into account the value of the
tion of the clothing or item. property) for a person not generally 3. The following additional information about
familiar with the type of property to un- the contributed property:
3. The FMV of the property at the time of the derstand that the description is of the a. The FMV on the valuation effective
contribution and how you figured the FMV. contributed property; date; and
b. The FMV of the property on the contri- b. A statement explaining whether the
Deductions of at Least $250 but bution date and the method used in charitable contribution was made by
Not More Than $500 figuring the FMV; means of a bargain sale and, if so, the
c. In the case of real or tangible property, amount of any consideration received
If you claim a deduction of at least $250 but not its condition; for the contribution.
more than $500 for a noncash charitable contri-
bution, you must get and keep a contemporane- d. In the case of tangible personal prop- Note. The appraiser declaration must in-
ous written acknowledgment of your contribu- erty, whether the donee has certified it clude the following statement: “I understand that
tion from the qualified organization. If you made for a use related to the purpose or my appraisal will be used in connection with a
more than one contribution of $250 or more, function constituting the donee’s basis return or claim for refund. I also understand that,
you must have either a separate acknowledg- for exemption under Section 501 of if there is a substantial or gross valuation mis-
ment for each or one acknowledgment that the Internal Revenue Code or, in the statement of the value of the property claimed
shows your total contributions. See CWA, ear- case of a governmental unit, an exclu- on the return or claim for refund that is based on
lier. sively public purpose; my appraisal, I may be subject to a penalty un-
e. In the case of securities, the name of der section 6695A of the Internal Revenue
The acknowledgment must: the issuer, the type of securities, and Code, as well as other applicable penalties. I af-
1. Be written. whether they were publicly traded as firm that I have not been at any time in the
of the date of the contribution; 3-year period ending on the date of the ap-
2. Include: praisal barred from presenting evidence or testi-
f. How you got the property, for exam- mony before the Department of the Treasury or
a. A description (but not necessarily the ple, by purchase, gift, bequest, inheri- the Internal Revenue Service pursuant to 31
value) of any property you contrib- tance, or exchange; U.S.C. 330(c).”
uted,
g. The approximate date you got the
b. Whether the qualified organization property or, if created, produced, or Qualified Conservation
gave you any goods or services as a manufactured by or for you, the ap- Contribution
result of your contribution (other than proximate date the property was sub-
certain token items and membership stantially completed; and If the contribution was a qualified conservation
benefits), and contribution, your records must also include the
h. The cost or other basis, and any ad-
c. A description and good faith estimate justments to the basis, of property FMV of the underlying property before and after
of the value of any goods or services held less than 12 months and, if avail- the contribution and the conservation purpose
described in (b). If the only benefit you able, the cost or other basis of prop- furthered by the contribution.
received was an intangible religious erty held 12 months or more. This re-
benefit (such as admission to a reli- quirement, however, doesn't apply to For more information, see Qualified Conser-
gious ceremony) that generally isn't publicly traded securities. vation Contribution, earlier, and in Pub. 561.
sold in a commercial transaction out-
side the donative context, the ac- Deductions Over $5,000 Out-of-Pocket Expenses
knowledgment must say so and
doesn't need to describe or estimate If you claim a deduction of over $5,000 for a If you give services to a qualified organization
the value of the benefit. noncash charitable contribution, you must have and have unreimbursed out-of-pocket expen-
3. Be received by you on or before the earlier the CWA, earlier, obtain a qualified written ap- ses, considered separately, of $250 or more (for
of: praisal of the donated property from a qualified example, you pay $250 for an airline ticket to at-
appraiser, and complete Form 8283. A qualified tend a convention of a qualified organization as
a. The date you file your return for the appraisal is not required for contributions of a chosen representative), related to those serv-
year you make the contribution, or qualified vehicles for which you obtain a CWA, ices, the following two rules apply.
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1. You must have adequate records to prove 1. A copy of your agreement with the organi- Qualified appraisal. A qualified appraisal
the amount of the expenses. zation sponsoring the student placed in is an appraisal document that:
2. You must get an acknowledgment from the your household, • Is made, signed, and dated by a qualified
qualified organization that contains: 2. A summary of the various items you paid appraiser (defined later) in accordance
a. A description of the services you pro- to maintain the student, and with the substance and principles of the
Uniform Standards of Professional Ap-
vided, 3. A statement that gives: praisal Practice, as developed by the Ap-
b. A statement of whether or not the or- a. The date the student became a mem- praisal Standards Board of the Appraisal
ganization provided you any goods or ber of your household, Foundation;
services to reimburse you for the ex- • Meets the relevant requirements of Regu-
penses you incurred, b. The dates of the student’s full-time at- lations section 1.170A-17(a);
tendance at school, and • Has a valuation effective date no earlier
c. A description and a good faith esti- than 60 days before the date of the contri-
mate of the value of any goods or c. The name and location of the school. bution and no later than the date of the
services (other than intangible reli- contribution. For an appraisal report dated
gious benefits) provided to reimburse on or after the date of the contribution, the
you, and Noncash contributions. For each noncash valuation effective date must be the date of
d. A statement that the only benefit you contribution described below, you must file with the contribution; and
received was an intangible religious your return, a Form 8283 completed as speci- • Does not involve a prohibited appraisal fee.
benefit, if that was the case. The ac- fied in the instructions to Form 8283. Enter your You must receive the qualified appraisal be-
knowledgment doesn't need to de- noncash contributions on Schedule A (Form fore the due date, including extensions, of the
scribe or estimate the value of an in- 1040), line 12. return on which a charitable contribution deduc-
tangible religious benefit (defined Total deduction over $500. If your total tion is first claimed for the donated property. If
earlier under Acknowledgment). deduction for all noncash contributions for the the deduction is first claimed on an amended
You must get the acknowledgment on or before year is over $500, you must complete Form return, the qualified appraisal must be received
the earlier of: 8283 and attach it to your Form 1040. Use Sec- before the date on which the amended return is
tion A of Form 8283 to report noncash contribu- filed. An appraisal is not a qualified appraisal if
1. The date you file your return for the year tions for which you claimed a deduction of you fail to disclose or you misrepresent facts to
you make the contribution, or $5,000 or less per item (or group of similar your appraiser and a reasonable person would
2. The due date, including extensions, for fil- items). Also use Section A to report contribu- expect this failure or misrepresentation to cause
ing the return. tions of publicly traded securities. Note: Digital the appraiser to misstate the value of the prop-
assets are not publicly traded securities for the erty you contributed.
Car expenses. If you claim expenses directly purposes of Form 8283, unless the digital asset Qualified appraiser. A qualified appraiser
related to use of your car in giving services to a is publicly traded stock or indebtedness. If value is an individual with verifiable education and ex-
qualified organization, you must keep reliable of digital asset exceeds $5,000, appraisal re- perience in valuing the type of property for
written records of your expenses. Whether your quirements will apply. See Deduction over which the appraisal is performed.
records are considered reliable depends on all $5,000 next, for the items you must report on
the facts and circumstances. Generally, they Section B. 1. The individual:
may be considered reliable if you made them The IRS may disallow your deduction for a. Has earned an appraisal designation
regularly and at or near the time you had the ex- noncash charitable contributions if it is more from a generally recognized profes-
penses. than $500 and you don't submit Form 8283 with sional appraiser organization, or
For example, your records might show the your return.
b. Has met certain minimum education
name of the organization you were serving and Deduction over $5,000. You must com- requirements and 2 or more years of
the dates you used your car for a charitable pur- plete Section B of Form 8283 for each item or experience. To meet the minimum ed-
pose. If you use the standard mileage rate of 14 group of similar items for which you claim a de- ucation requirement, the individual
cents a mile, your records must show the miles duction of over $5,000. (However, if you contrib- must have successfully completed
you drove your car for the charitable purpose. If uted publicly traded securities or the specified professional or college-level course-
you deduct your actual expenses, your records properties listed in the instructions for Form work obtained from:
must show the costs of operating the car that 8283, complete Section A instead.) In figuring
are directly related to a charitable purpose. whether your deduction for a group of similar i. A professional or college-level
See Car expenses under Out-of-Pocket Ex- items was more than $5,000, consider all items educational organization,
penses in Giving Services, earlier, for the ex- in the group, even if items in the group were do- ii. A professional trade or appraiser
penses you can deduct. nated to more than one organization. However, organization that regularly offers
you must file a separate Form 8283, Section B, educational programs in valuing
for each organization. The organization that re- the type of property, or
How To Report ceived the property must complete and sign
Part V of Section B. iii. An employer as part of an em-
Report your charitable contributions on Sched- ployee apprenticeship or educa-
ule A (Form 1040), lines 11 through 14. Vehicle donations. If you donated a car, tion program similar to professio-
boat, airplane, or other vehicle, you may have to nal or college-level courses.
If you made noncash contributions, you may attach a copy of Form 1098-C (or other state-
also be required to fill out parts of Form 8283. ment) to your return. For details, see Cars, 2. The individual regularly prepares apprais-
See Noncash contributions, later. Boats, and Airplanes, earlier. als for which they are paid.
3. The individual is not an excluded individ-
Cash contributions and out-of-pocket ex- Clothing and household items not in ual.
penses. Enter your cash contributions, includ- good used condition. You must include with
ing out-of-pocket expenses, on Schedule A your return a Qualified appraisal, which is pre- See Pub. 561 for more information.
(Form 1040), line 11. pared by a Qualified appraiser, of any single do-
nated item of clothing or any donated house- Easement on building in historic district.
Reporting expenses for student living hold item that isn't in good used condition or If you claim a deduction for a qualified conser-
with you. If you claim amounts paid for a stu- better and for which you deduct more than vation contribution for an easement on the exte-
dent who lives with you, as described earlier un- $500. See Clothing and Household Items, ear- rior of a building in a registered historic district,
der Expenses Paid for Student Living With You, lier. you must include a qualified appraisal (defined
you must submit with your return: earlier), photographs, and certain other
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information with your return. See Qualified Con- free online federal tax preparation, e-filing, • You may also be able to access tax law in-
servation Contribution, earlier. and direct deposit or payment options. formation in your electronic filing software.
• VITA. The Volunteer Income Tax Assis-
Deduction over $500,000. If you claim a tance (VITA) program offers free tax help to
deduction of more than $500,000 for a contribu- people with low-to-moderate incomes, per- Need someone to prepare your tax return?
tion of property, you must attach a Qualified ap- sons with disabilities, and limited-Eng- There are various types of tax return preparers,
praisal, which is prepared by a Qualified ap- lish-speaking taxpayers who need help including enrolled agents, certified public ac-
praiser, of the property to your return. This preparing their own tax returns. Go to countants (CPAs), accountants, and many oth-
doesn't apply to contributions of cash, qualified IRS.gov/VITA, download the free IRS2Go ers who don’t have professional credentials. If
vehicles for which you obtained a CWA, certain app, or call 800-906-9887 for information you choose to have someone prepare your tax
inventory, publicly traded securities, or intellec- on free tax return preparation. return, choose that preparer wisely. A paid tax
tual property. See Regulations section • TCE. The Tax Counseling for the Elderly preparer is:
1.170A-16(e)(2). (TCE) program offers free tax help for all • Primarily responsible for the overall sub-
In figuring whether your deduction is over taxpayers, particularly those who are 60 stantive accuracy of your return,
$500,000, combine the claimed deductions for years of age and older. TCE volunteers • Required to sign the return, and
all similar items donated to any qualified organi- specialize in answering questions about • Required to include their preparer tax iden-
zation during the year. pensions and retirement-related issues tification number (PTIN).
If you don't attach the appraisal, you can't unique to seniors. Go to IRS.gov/TCE,
deduct your contribution, unless your failure to download the free IRS2Go app for informa- Although the tax preparer always signs the
attach it is due to reasonable cause and not to tion on free tax return preparation. return, you're ultimately responsible for provid-
willful neglect. • MilTax. Members of the U.S. Armed ing all the information required for the preparer
Forces and qualified veterans may use Mil- to accurately prepare your return. Anyone paid
Form 8282. An organization must file Form Tax, a free tax service offered by the De- to prepare tax returns for others should have a
8282 if, within 3 years of receiving property for partment of Defense through Military One- thorough understanding of tax matters. For
which it was required to sign a Form 8283, it Source. For more information, go to more information on how to choose a tax pre-
sells, exchanges, consumes, or otherwise dis- MilitaryOneSource MilitaryOneSource.mil/ ( parer, go to Tips for Choosing a Tax Preparer on
poses of the property. The organization must MilTax). IRS.gov.
also send you a copy of the form. However, the Also, the IRS offers Free Fillable Forms,
organization need not file Form 8282 to report which can be completed online and then Employers can register to use Business
the sale of an item if you signed a statement on filed electronically regardless of income. Services Online. The Social Security Adminis-
Section B of Form 8283 stating that the ap- tration (SSA) offers online service at SSA.gov/
praised value of the item, or a specific item Using online tools to help prepare your re- employer for fast, free, and secure online W-2
within a group of similar items, was $500 or turn. Go to IRS.gov/Tools for the following. filing options to CPAs, accountants, enrolled
less. For this purpose, all shares of nonpublicly • The Earned Income Tax Credit Assistant agents, and individuals who process Form W-2,
traded stock or securities, or items that form a (IRS.gov/EITCAssistant) determines if Wage and Tax Statement, and Form W-2c, Cor-
set (such as a collection of books written by the you’re eligible for the earned income credit rected Wage and Tax Statement.
same author or a group of place settings), are (EIC).
considered to be one item. • The Online EIN Application IRS.gov/EIN ( ) IRS social media. Go to IRS.gov/SocialMedia
helps you get an employer identification to see the various social media tools the IRS
number (EIN) at no cost. uses to share the latest information on tax
How To Get Tax Help • The Tax Withholding Estimator IRS.gov/ ( changes, scam alerts, initiatives, products, and
W4app) makes it easier for you to estimate services. At the IRS, privacy and security are
If you have questions about a tax issue; need the federal income tax you want your em- our highest priority. We use these tools to share
help preparing your tax return; or want to down- ployer to withhold from your paycheck. public information with you. Don’t post your so-
load free publications, forms, or instructions, go This is tax withholding. See how your with- cial security number (SSN) or other confidential
to IRS.gov to find resources that can help you holding affects your refund, take-home pay, information on social media sites. Always pro-
right away. or tax due. tect your identity when using any social net-
working site.
Preparing and filing your tax return. After • The First-Time Homebuyer Credit Account The following IRS YouTube channels provide
receiving all your wage and earnings state- Look-up IRS.gov/HomeBuyer ( ) tool pro- short, informative videos on various tax-related
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, vides information on your repayments and topics in English, Spanish, and ASL.
1099-NEC, etc.); unemployment compensation account balance. • Youtube.com/irsvideos.
statements (by mail or in a digital format) or • The Sales Tax Deduction Calculator • Youtube.com/irsvideosmultilingua.
other government payment statements (Form (IRS.gov/SalesTax) figures the amount you • Youtube.com/irsvideosASL.
1099-G); and interest, dividend, and retirement can claim if you itemize deductions on
statements from banks and investment firms Schedule A (Form 1040). Watching IRS videos. The IRS Video portal
(Forms 1099), you have several options to Getting answers to your tax ques- (IRSVideos.gov) contains video and audio pre-
choose from to prepare and file your tax return. tions. On IRS.gov, you can get sentations for individuals, small businesses,
You can prepare the tax return yourself, see if up-to-date information on current and tax professionals.
you qualify for free tax preparation, or hire a tax events and changes in tax law.
professional to prepare your return. Online tax information in other languages.
• IRS.gov/Help: A variety of tools to help you You can find information on IRS.gov/
Free options for tax preparation. Go to get answers to some of the most common MyLanguage if English isn’t your native lan-
IRS.gov to see your options for preparing and tax questions. guage.
filing your return online or in your local commun- • IRS.gov/ITA: The Interactive Tax Assistant,
ity, if you qualify, which include the following. a tool that will ask you questions and, Free Over-the-Phone Interpreter (OPI) Serv-
• Free File. This program lets you prepare based on your input, provide answers on a ice. The IRS is committed to serving our multi-
and file your federal individual income tax number of tax law topics. lingual customers by offering OPI services. The
return for free using brand-name tax-prep- • IRS.gov/Forms: Find forms, instructions, OPI Service is a federally funded program and
aration-and-filing software or Free File filla- and publications. You will find details on is available at Taxpayer Assistance Centers
ble forms. However, state tax preparation the most recent tax changes and interac- (TACs), other IRS offices, and every VITA/TCE
may not be available through Free File. Go tive links to help you find answers to your return site. The OPI Service is accessible in
to IRS.gov/FreeFile to see if you qualify for questions. more than 350 languages.

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Accessibility Helpline available for taxpay- Using direct deposit. The fastest way to re- ing tax return preparation software or
ers with disabilities. Taxpayers who need in- ceive a tax refund is to file electronically and through a tax professional.
formation about accessibility services can call choose direct deposit, which securely and elec- • Electronic Federal Tax Payment System:
833-690-0598. The Accessibility Helpline can tronically transfers your refund directly into your Best option for businesses. Enrollment is
answer questions related to current and future financial account. Direct deposit also avoids the required.
accessibility products and services available in possibility that your check could be lost, stolen, • Check or Money Order: Mail your payment
alternative media formats (for example, braille, destroyed, or returned undeliverable to the IRS. to the address listed on the notice or in-
large print, audio, etc.). The Accessibility Help- Eight in 10 taxpayers use direct deposit to re- structions.
line does not have access to your IRS account. ceive their refunds. If you don’t have a bank ac- • Cash: You may be able to pay your taxes
For help with tax law, refunds, or account-rela- count, go to IRS.gov/DirectDeposit for more in- with cash at a participating retail store.
ted issues, go to IRS.gov/LetUsHelp. formation on where to find a bank or credit • Same-Day Wire: You may be able to do
union that can open an account online. same-day wire from your financial institu-
Note. Form 9000, Alternative Media Prefer- tion. Contact your financial institution for
ence, or Form 9000(SP) allows you to elect to Reporting and resolving your tax-related availability, cost, and time frames.
receive certain types of written correspondence identity theft issues.
in the following formats. • Tax-related identity theft happens when Note. The IRS uses the latest encryption
• Standard Print. someone steals your personal information technology to ensure that the electronic pay-
• Large Print. to commit tax fraud. Your taxes can be af- ments you make online, by phone, or from a
fected if your SSN is used to file a fraudu- mobile device using the IRS2Go app are safe
• Braille. lent return or to claim a refund or credit. and secure. Paying electronically is quick, easy,
• Audio (MP3). • The IRS doesn’t initiate contact with tax- and faster than mailing in a check or money or-
• Plain Text File (TXT). payers by email, text messages (including der.
shortened links), telephone calls, or social
• Braille Ready File (BRF). media channels to request or verify per- What if I can’t pay now? Go to IRS.gov/
sonal or financial information. This includes Payments for more information about your op-
Disasters. Go to Disaster Assistance and requests for personal identification num- tions.
Emergency Relief for Individuals and bers (PINs), passwords, or similar informa- • Apply for an online payment agreement
Businesses to review the available disaster tax tion for credit cards, banks, or other finan- (IRS.gov/OPA) to meet your tax obligation
relief. cial accounts. in monthly installments if you can’t pay
Getting tax forms and publications. Go to • Go to IRS.gov/IdentityTheft, the IRS Iden- your taxes in full today. Once you complete
tity Theft Central webpage, for information the online process, you will receive imme-
IRS.gov/Forms to view, download, or print all on identity theft and data security protec- diate notification of whether your agree-
the forms, instructions, and publications you tion for taxpayers, tax professionals, and ment has been approved.
may need. Or, you can go to IRS.gov/ businesses. If your SSN has been lost or • Use the Offer in Compromise Pre-Qualifier
OrderForms to place an order. stolen or you suspect you’re a victim of to see if you can settle your tax debt for
tax-related identity theft, you can learn less than the full amount you owe. For
Getting tax publications and instructions in what steps you should take. more information on the Offer in Compro-
eBook format. You can also download and Get an Identity Protection PIN (IP PIN). IP mise program, go to IRS.gov/OIC.
view popular tax publications and instructions •
PINs are six-digit numbers assigned to tax- Filing an amended return. Go to IRS.gov/
(including the Instructions for Form 1040) on payers to help prevent the misuse of their Form1040X for information and updates.
mobile devices as eBooks at IRS.gov/eBooks. SSNs on fraudulent federal income tax re-
Note. IRS eBooks have been tested using turns. When you have an IP PIN, it pre- Checking the status of your amended re-
Apple's iBooks for iPad. Our eBooks haven’t vents someone else from filing a tax return turn. Go to IRS.gov/WMAR to track the status
been tested on other dedicated eBook readers, with your SSN. To learn more, go to of Form 1040-X amended returns.
and eBook functionality may not operate as in- IRS.gov/IPPIN.
It can take up to 3 weeks from the date
tended. Ways to check on the status of your refund. ! you filed your amended return for it to
Access your online account (individual tax- • Go to IRS.gov/Refunds. CAUTION show up in our system, and processing
payers only). Go to IRS.gov/Account to se- • Download the official IRS2Go app to your it can take up to 16 weeks.
curely access information about your federal tax mobile device to check your refund status.
account. • Call the automated refund hotline at Understanding an IRS notice or letter
• View the amount you owe and a break- 800-829-1954. you’ve received. Go to IRS.gov/Notices to find
down by tax year. The IRS can’t issue refunds before additional information about responding to an
IRS notice or letter.
• See payment plan details or apply for a ! mid-February for returns that claimed
new payment plan. CAUTION the EIC or the additional child tax credit
• Make a payment or view 5 years of pay- (ACTC). This applies to the entire refund, not Responding to an IRS notice or letter. You
ment history and any pending or sched- just the portion associated with these credits. can now upload responses to all notices and
uled payments. letters using the Document Upload Tool. For no-
tices that require additional action, taxpayers
• Access your tax records, including key Making a tax payment. Payments of U.S. tax will be redirected appropriately on IRS.gov to
data from your most recent tax return, and must be remitted to the IRS in U.S. dollars. take further action. To learn more about the tool,
transcripts. Digital Assets are not accepted. Go to IRS.gov/ go to IRS.gov/Upload
• View digital copies of select notices from Payments for information on how to make a pay-
the IRS. ment using any of the following options. Note. You can schedule LEP (Form 1040).
• Approve or reject authorization requests • IRS Direct Pay: Pay your individual tax bill Request for Change in Language Preference, to
from tax professionals. or estimated tax payment directly from your state a preference to receive notices, letters, or
• View your address on file or manage your checking or savings account at no cost to other written communications from the IRS in an
communication preferences. you. alternative language. You may not immediately
Tax Pro Account. This tool lets your tax pro- • Debit, Credit Card, or Digital Wallet: receive written communications in the reques-
Choose an approved payment processor ted language. The IRS’s commitment to LEP
fessional submit an authorization request to ac- to pay online or by phone. taxpayers is a part of a multi-year timeline that
account. For more information, go to IRS.gov/ •
cess your individual taxpayer IRS online Electronic Funds Withdrawal: Schedule a began providing translations in 2023. You will
payment when filing your federal taxes us-
TaxProAccount. continue to receive communications, including

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notices and letters, in English until they are the IRS. Go to TaxpayerAdvocate.IRS.gov to How Else Does TAS Help
translated to your preferred language. help you understand what these rights mean to Taxpayers?
you and how they apply. These are your rights.
Contacting your local TAC. Keep in mind, Know them. Use them. TAS works to resolve large-scale problems that
many questions can be answered on IRS.gov affect many taxpayers. If you know of one of
without visiting a TAC. Go to IRS.gov/LetUsHelp What Can TAS Do for You? these broad issues, report it to TAS at IRS.gov/
for the topics people ask about most. If you still SAMS. Be sure to not include any personal tax-
need help, TACs provide tax help when a tax is- TAS can help you resolve problems that you payer information.
sue can’t be handled online or by phone. All can’t resolve with the IRS. And their service is
TACs now provide service by appointment, so free. If you qualify for their assistance, you will Low Income Taxpayer Clinics
you’ll know in advance that you can get the be assigned to one advocate who will work with
service you need without long wait times. Be- you throughout the process and will do every- (LITCs)
fore you visit, go to IRS.gov/TACLocator to find thing possible to resolve your issue. TAS can LITCs are independent from the IRS and TAS.
the nearest TAC and to check hours, available help you if: LITCs represent individuals whose income is
services, and appointment options. Or, on the • Your problem is causing financial difficulty below a certain level and need to resolve tax
IRS2Go app, under the Stay Connected tab, for you, your family, or your business; problems with the IRS. LITCs can represent tax-
choose the Contact Us option and click on “Lo- • You face (or your business is facing) an im- payers in audits, and tax collection disputes be-
cal Offices.” mediate threat of adverse action; or fore the IRS and in court. In addition, LITCs can
• You’ve tried repeatedly to contact the IRS provide information about taxpayer rights and
The Taxpayer Advocate but no one has responded, or the IRS responsibilities in different languages for indi-
Service (TAS) Is Here To hasn’t responded by the date promised. viduals who speak English as a second lan-
Help You guage. Services are offered for free or a small
How Can You Reach TAS? fee. For more information or to find an LITC near
What Is TAS? you, go to the LITC page at
TAS has offices in every states, the District of TaxpayerAdvocate.IRS.gov/LITC or see IRS
TAS is an independent organization within the Columbia, and Puerto Rico. To find your advo- Pub. 4134, Low Income Taxpayer Clinic List, at
IRS that helps taxpayers and protects taxpayer cate’s number: IRS.gov/pub/irs-pdf/p4134.pdf.
rights. TAS strives to ensure that every taxpayer • Go to TaxpayerAdvocate.IRS.gov/Contact-
is treated fairly and that you know and under- Us;
stand your rights under the Taxpayer Bill of • Download Pub. 1546, The Taxpayer Advo-
Rights. cate Service Is Your Voice at the IRS, avail-
able at IRS.gov/pub/irs-pdf/p1546.pdf
How Can You Learn About Your • Call the IRS toll free at 800–TAX-FORM
Taxpayer Rights? (800–829–3676) to order a copy of Pub.
1546;
The Taxpayer Bill of Rights describes 10 basic • Check your local directory; or
rights that all taxpayers have when dealing with • Call TAS toll free at 877–777–4778.

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                       To help us develop a more useful index, please let us know if you have ideas for index entries.
Index                  See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                      Taxidermy property  7         Membership fees or dues    4
A                                   Contributions to nonqualified   Mexican charity 3                  R
                                      organizations:                Motor vehicles, donations of   8   Raffle or bingo 7
Acknowledgment    20                  Foreign organizations 6       Motor vehicles, FMV   11           Recapture:
  Contemporaneous    20             Contributions you can deduct  3
                                                                                                        No exempt use   13
Adoption expenses    7              Conventions of a qualified      N                                  Recapture of deduction of 
Airplanes, donations of   8           organization  5
Appraisal fees 7                                                    Noncash contributions    20         fractional interest in tangible 
Assistance (See Tax help)           D                                 How to report 22                  personal property:
                                                                      Substantiation requirements  20   Additional tax 9
B                                   Daily allowance (per diem) from Nondeductible contributions    6   Reporting 22
                                      a charitable organization  6                                     Retirement home  7
Bargain sales  13                   Deduction limits  14
Blood donated  7                    Determining FMV    11           O
                                                                                                       S
Boats, donations of  8              Donor-advised funds   7         Ordinary income property   12
Boats, FMV  11                                                      Out-of-pocket expenses   14        Services, value of  7
                                    E                               Out-of-pocket expenses in giving   Split-dollar insurance 
                                                                      services  5                       arrangements    7
C                                   Easement  10 22,                                                   Student  5
Canadian charity  3                                                 P                                   Exchange program    5
Capital gain property  12           F                                                                  Student living with you 4 22, 
Car expenses   5 22,                                                Payroll deductions  20             Substantiation requirements   19
Carryovers  19                      Food inventory  13              Penalty, valuation 
Cars, donations of   8              Foreign organizations:            overstatement    14              T
Cash contributions,                   Canadian  3                   Personal expenses    7
  substantiation                      Israeli 3                     Private foundation  15             Tangible personal property:
  requirements   20                   Mexican   3                   Private nonoperating                Future interest in 10
Certified historic structure   10   Form:                             foundation   12 15,              Tax help 23
Charity benefit events 3              8282 23                       Private operating foundation   15  Time, value of 7
Church deacon  5                      8283 22                       Property:                          Token items 4
Clothing:                           Foster parents  5                 Bargain sales 13                 Travel expenses  6
  FMV of  11                        Future interests in tangible      Basis 12                         Travel expenses for charitable 
Contributions from which you          personal property   10          Capital gain 12                   services   6
  benefit 3 7,                                                        Capital gain election 16         Tuition 7
Contributions of property     7     H                                 Decreased in value  12
Contributions subject to special    Household items:                  Future interests in tangible     U
  rules:                              FMV of  11                      personal property     10         Underprivileged youths  5
  Car, boat, or airplane:           How to report   22                Increased in value  12           Uniforms  5
   1098–C    7                        Noncash contributions  22       Inventory 11                     Unrelated use  12
  Clothing 7                                                          Ordinary income  12
  Fractional Interest in tangible                                     Unrelated use 12
   personal property   8            I                               Publications (See Tax help)        V
  Future interest in tangible       Israeli charity 3                                                  Volunteers 5
   personal property   8                                            Q
  Household items    7              L                               Qualified appraisal  22            W
  Inventory from your business    8
  Partial interest in property 7    Legislation, influencing 7      Qualified appraiser  22            Whaling captain  6
  Patent or other intellectual      Limits on deductions  14 16,    Qualified charitable               When to deduct charitable 
   property    8                                                      distributions 7                   contributions   14
  Property subject to a debt   7 8, M                               Qualified organizations:
                                                                      Foreign qualified organizations 2
  Qualified conservation            Meals 7                           Types 2
   contribution  8

26                                                                                                               Publication 526 (2023)

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