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            Publication 526
            Cat. No. 15050A                                                    Contents
                                                                               What's New        . . . . . . . . . . . . . . . . . . 1
Department 
of the      Charitable                                                         Reminders . . . . . . . . . . . . . . . . . . . 1
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
            2022
                                                                               Contributions of Property         . . . . . . . . . . 7
                                                                               When To Deduct          . . . . . . . . . . . . . .   13
                                                                               Limits on Deductions          . . . . . . . . . . .   14
                                                                               Substantiation Requirements             . . . . . .   18
                                                                               How To Report         . . . . . . . . . . . . . . .   21
                                                                               How To Get Tax Help           . . . . . . . . . . .   22
                                                                               Index       . . . . . . . . . . . . . . . . . . . . . 25

                                                                               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
                                                                               Charitable  contributions  for  non-itemizers. 
                                                                               The  temporary  deduction  for  charitable  cash 
                                                                               contributions for taxpayers who do not itemize 
                                                                               their  tax  returns  has  expired  and  is  no  longer 
                                                                               available.
                                                                               Sixty-percent limit on certain contributions. 
                                                                               The 100% carryover limit available in 2021 for 
                                                                               certain  qualified  cash  contributions  made  in 
                                                                               2020 no longer applies for carryovers of those 
                                                                               contributions  to  2022  or  later  years.  Carryover 
                                                                               amounts  from  contributions  made  in  2020  or 
                                                                               2021 are subject to a 60% limitation if you de-
                                                                               duct those amounts for 2022 or later years.
                                                                               Fifteen-percent limit on food inventory.              The 
                                                                               25%  deductibility  limit  on  food  inventory  has 
                                                                               ended.  Beginning  in  2022,  the  deductibility  for 
                                                                               food  inventory  is  15%.  See        Food  Inventory, 
                                                                               later.

                                                                               Reminders
                                                                               Deduction  over  $5,000.          You  must  complete 
                                                                               Section B of Form 8283 for each item or group 
                                                                               of similar items for which you claim a deduction 
                                                                               of over $5,000. The organization that received 
              Get forms and other information faster and easier at:            the property must complete and sign Part V of 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               Section B, Form 8283.
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          Disaster  relief.     You  can  deduct  contributions 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt)    for flood relief, hurricane relief, or other disaster 
                                                                               relief to a qualified organization (defined under 

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Organizations That Qualify To Receive Deducti- questions, tax returns, or payments to the 2. War veterans' organizations, including
ble Contributions). However, you can't deduct above address. posts, auxiliaries, trusts, or foundations or-
contributions earmarked for relief of a particular ganized in the United States or any of its
individual or family. See Pub. 976, Disaster Re- Getting answers to your tax questions. possessions (including Puerto Rico).
lief, for more information. If you have a tax question not answered by this
publication or the How To Get Tax Help section 3. Domestic fraternal societies, orders, and
Pub. 3833, Disaster Relief, Providing Assis- at the end of this publication, go to the IRS In- associations operating under the lodge
tance Through Charitable Organizations, has teractive Tax Assistant page at IRS.gov/ system. (Your contribution to this type of
more information about disaster relief, including Help/ITA where you can find topics by using the organization is deductible only if it is to be
how to establish a new charitable organization. search feature or viewing the categories listed. used solely for charitable, religious, scien-
You can also find more information on IRS.gov. tific, literary, or educational purposes, or
Enter “disaster relief” in the search box. Getting tax forms, instructions, and pub- for the prevention of cruelty to children or
Reduced deductibility of state and local tax lications. Go to IRS.gov/Forms to download animals.)
credits. If you make a payment or transfer current and prior-year forms, instructions, and
property to or for the use of a qualified organiza- publications. 4. Certain nonprofit cemetery companies or
corporations. (Your contribution to this
tion and you receive or expect to receive a state type of organization isn't deductible if it
or local tax credit or a state or local tax deduc- Useful Items can be used for the care of a specific lot or
tion in return, your charitable contribution de- You may want to see: mausoleum crypt.)
duction may be reduced. See State or local tax
credit, later. Publication 5. The United States or any state, the District
of Columbia, a U.S. possession (including
Photographs of missing children. The IRS is 561 561 Determining the Value of Donated Puerto Rico), a political subdivision of a
a proud partner with the National Center for state or U.S. possession, or an Indian
Missing & Exploited Children® (NCMEC). Pho- Property
tribal government or any of its subdivisions
tographs of missing children selected by the 976 976 Disaster Relief that perform substantial government func-
Center may appear in this publication on pages tions. (Your contribution to this type of or-
that would otherwise be blank. You can help Forms (and Instructions) ganization is deductible only if it is to be
bring these children home by looking at the used solely for public purposes.)
photographs and calling 800-THE-LOST Schedule A (Form 1040) Schedule A (Form 1040) Itemized Example 1. You contribute cash to
(800-843-5678) or visiting Deductions your city's police department to be used
www.missingkids.com if you recognize a child. as a reward for information about a crime.
8283 8283 Noncash Charitable Contributions The city police department is a qualified
organization, and your contribution is for a
Introduction See How To Get Tax Help near the end of this public purpose. You can deduct your con-
This publication explains how individuals claim publication for information about getting these tribution.
a deduction for charitable contributions. It dis- publications and forms. Example 2. You make a voluntary
cusses the types of organizations to which you contribution to the social security trust
can make deductible charitable contributions fund, not earmarked for a specific ac-
and the types of contributions you can deduct. It Organizations That count. Because the trust fund is part of the
also discusses how much you can deduct, what U.S. Government, you contributed to a
records you must keep, and how to report chari- Qualify To Receive qualified organization. You can deduct
table contributions. Deductible your contribution.
A charitable contribution is a donation or gift
to, or for the use of, a qualified organization. It is Contributions Examples. The following list gives some ex-
voluntary and is made without getting, or ex- amples of qualified organizations.
pecting to get, anything of equal value. You can deduct your contributions only if you • Churches, a convention or association of
make them to a qualified organization. churches, temples, synagogues, mosques,
Qualified organizations. Qualified organiza- and other religious organizations.
tions include nonprofit groups that are religious, How to check whether an organization can • Most nonprofit charitable organizations
charitable, educational, scientific, or literary in receive deductible charitable contributions. such as the American Red Cross and the
purpose, or that work to prevent cruelty to chil- You can ask any organization whether it is a United Way.
dren or animals. You will find descriptions of qualified organization, and most will be able to • Most nonprofit educational organizations,
these organizations under Organizations That tell you. You can also check by going to including the Scouts BSA, Girl Scouts of
Qualify To Receive Deductible Contributions. IRS.gov/TEOS. This online tool will enable you America, colleges, and museums. This
to search for qualified organizations. also includes nonprofit daycare centers
Schedule A (Form 1040) required. Gener- that provide childcare to the general public
ally, to deduct a charitable contribution, you if substantially all the childcare is provided
must itemize deductions on Schedule A (Form Types of Qualified to enable parents and guardians to be
1040). The amount of your deduction may be Organizations gainfully employed. However, if your con-
limited if certain rules and limits explained in tribution is a substitute for tuition or other
this publication apply to you. Generally, only the following types of organiza- enrollment fee, it isn't deductible as a char-
tions can be qualified organizations. itable contribution, as explained later under
Comments and suggestions. We welcome Contributions You Can't Deduct.
your comments about this publication and sug- 1. A community chest, corporation, trust,
gestions for future editions. fund, or foundation organized or created in • Nonprofit hospitals and medical research
You can send us comments through or under the laws of the United States, any organizations.
IRS.gov/FormComments. Or, you can write to state, the District of Columbia, or any pos- • Utility company emergency energy pro-
the Internal Revenue Service, Tax Forms and session of the United States (including Pu- grams, if the utility company is an agent for
Publications, 1111 Constitution Ave. NW, erto Rico). It must, however, be organized a charitable organization that assists indi-
IR-6526, Washington, DC 20224. and operated only for charitable, religious, viduals with emergency energy needs.
Although we can’t respond individually to scientific, literary, or educational purpo- • Nonprofit volunteer fire companies.
each comment received, we do appreciate your ses, or for the prevention of cruelty to chil- • Nonprofit organizations that develop and
feedback and will consider your comments and dren or animals. Certain organizations that maintain public parks and recreation facili-
suggestions as we revise our tax forms, instruc- foster national or international amateur ties.
tions, and publications. Don’t send tax sports competition also qualify. • Civil defense organizations.

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Canadian charities. You may be able to de- Table 1. Examples of Charitable Contributions—A Quick Check
duct contributions to certain Canadian charita-
ble organizations covered under an income tax Use the following lists for a quick check of whether you can deduct a
treaty with Canada. To deduct your contribution contribution. See the rest of this publication for more information and
to a Canadian charity, you must generally have additional rules and limits that may apply.
income from sources in Canada. See Pub. 597, Deductible As Not Deductible As
Information on the United States–Canada In- Charitable Contributions Charitable Contributions
come Tax Treaty, for information on how to fig-
ure your deduction. Money or property you give to: Money or property you give to:
• Churches, synagogues, temples, • Civic leagues, social and sports
Mexican charities. Under the U.S.–Mexico in- mosques, and other religious clubs, labor unions, and chambers of
organizations commerce
come tax treaty, a contribution to a Mexican • Federal, state, and local • Foreign organizations (except certain
charitable organization may be deductible, but governments, if your contribution is Canadian, Israeli, and Mexican
only if and to the extent the contribution would solely for public purposes (for charities)
have been treated as a charitable contribution example, a gift to reduce the public • Groups that are run for personal
to a public charity created or organized under debt or maintain a public park) profit
U.S. law. To deduct your contribution to a Mexi- • Nonprofit schools and hospitals • Groups whose purpose is to lobby for
can charity, you must have income from sour- • The Salvation Army, American Red Cross, CARE, law changes
Goodwill Industries, United Way, Scouts BSA, Girl • Homeowners' associations
ces in Mexico. The limits described in Limits on Scouts of America, Boys and Girls Clubs of America, • Individuals
Deductions, later, apply and are figured using etc. • Political groups or candidates for
your income from Mexican sources. • War veterans' groups public office

Israeli charities. Under the U.S.–Israel in- Expenses paid for a student living with you, sponsored by a Cost of raffle, bingo, or lottery tickets
come tax treaty, a contribution to an Israeli qualified organization
charitable organization is deductible if and to Dues, fees, or bills paid to country clubs, lodges, fraternal
the extent the contribution would have been Out-of-pocket expenses when you serve a qualified orders, or similar groups
treated as a charitable contribution if the organi- organization as a volunteer
Tuition
zation had been created or organized under
U.S. law. To deduct your contribution to an Isra- Value of your time or services
eli charity, you must have income from sources
in Israel. The limits described in Limits on De- Value of blood given to a blood bank
ductions, later, apply. The deduction is also
limited to 25% of your AGI from Israeli sources.
If you pay more than FMV to a qualified or- Even if the ticket or other evidence of
ganization for goods or services, the excess payment indicates that the payment is
Contributions You Can may be a charitable contribution. For the ex- CAUTION! a “contribution,” this doesn't mean you
cess amount to qualify, you must pay it with the can deduct the entire amount. If the ticket
Deduct intent to make a charitable contribution. shows the price of admission and the amount of
the contribution, you can deduct the contribu-
Generally, you can deduct contributions of Example 1. You pay $65 for a ticket to a tion amount.
money or property you make to, or for the use dinner dance at a church. Your entire $65 pay-
of, a qualified organization. A contribution is “for ment goes to the church. The ticket to the din- Example. You pay $40 to see a special
the use of” a qualified organization when it is ner dance has a FMV of $25. When you buy showing of a movie for the benefit of a qualified
held in a legally enforceable trust for the quali- your ticket, you know its value is less than your organization. Printed on the ticket is “Contribu-
fied organization or in a similar legal arrange- payment. To figure the amount of your charita- tion—$40.” If the regular price for the movie is
ment. ble contribution, subtract the value of the bene- $8, your contribution is $32 ($40 payment − $8
fit you receive ($25) from your total payment regular price).
The contributions must be made to a quali- ($65). You can deduct $40 as a charitable con-
fied organization and not set aside for use by a tribution to the church. State or local tax credit. If you make a pay-
specific person.
ment or transfer property to or for the use of a
If you give property to a qualified organiza- Example 2. At a fundraising auction con- qualified organization and receive or expect to
tion, you can generally deduct the fair market ducted by a charity, you pay $600 for a week's receive a state or local tax credit in return, then
value (FMV) of the property at the time of the stay at a beach house. The amount you pay is the amount treated as a charitable contribution
contribution. See Contributions of Property, no more than the fair rental value. You haven't deduction is reduced by the amount of the state
later. made a deductible charitable contribution. or local tax credit you receive or expect to re-
ceive in consideration for your payment or
Your deduction for charitable contributions Charity benefit events. If you pay a qualified transfer, but an exception may apply. If an ex-
generally can't be more than 60% of your AGI, organization more than FMV for the right to at- ception doesn’t apply, you must reduce your
but in some cases 20%, 30%, or 50% limits tend a charity ball, banquet, show, sporting charitable contribution deduction even if you
may apply. event, or other benefit event, you can deduct can’t claim the state tax credit in the year.
only the amount that is more than the value of
Table 1 gives examples of contributions you the privileges or other benefits you receive. Exception. If the state or local tax credit
can and can't deduct. If there is an established charge for the you receive or expect to receive doesn’t exceed
event, that charge is the value of your benefit. If 15% of your payment amount or 15% of the
Contributions From Which there is no established charge, the reasonable FMV of the transferred property, then your char-
value of the right to attend the event is the value itable contribution deduction isn’t reduced.
You Benefit of your benefit. Whether you use the tickets or
other privileges has no effect on the amount Example 1. You make a cash contribution
If you receive a benefit as a result of making a you can deduct. However, if you return the of $1,000 to charity X, a qualified organization.
contribution to a qualified organization, you can ticket to the qualified organization for resale, In return for your payment you receive or expect
deduct only the amount of your contribution that you can deduct the entire amount you paid for to receive a state tax credit of 70% of your
is more than the value of the benefit you re- the ticket. $1,000 contribution. The amount of your chari-
ceive. Also see Contributions From Which You table contribution to charity X is reduced by
Benefit under Contributions You Can't Deduct, $700 (70% of $1,000). The result is your
later.
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charitable contribution deduction to charity X c. Preferred access to goods or serv- Expenses Paid for Student
can’t exceed $300 ($1,000 donation - $700 ices, and
Living With You
state tax credit). The reduction applies even if d. Discounts on the purchase of goods
you can’t claim the state tax credit for that year. and services. You may be able to deduct some expenses of
Your deductible charitable contribution to char- having a student live with you. You can deduct
ity X is $300. Your total contributions may still But, item (1) doesn’t include rights to qualifying expenses for a foreign or American
be subject to limitations. See Limits on Deduc- purchase tickets for seating at an athletic student who:
tions, later. event in an athletic stadium of a college or
university as a result of a contribution to 1. Lives in your home under a written agree-
Example 2. You donate a painting to char- such institution. ment between you and a qualified organi-
ity Y, a qualified organization. At the time of the zation (defined later) as part of a program
donation, the painting has a FMV of $100,000. 2. Admission, while you are a member, to of the organization to provide educational
In return for the painting, you receive or expect events open only to members of the or- opportunities for the student,
to receive a state tax credit of 10% of the FMV ganization if the organization reasonably
of the painting. The state tax credit is $10,000 projects that the cost per person (exclud- 2. Isn't your relative (defined later) or de-
(10% of $100,000). The amount of your state ing any allocated overhead) isn't more pendent (also defined later), and
tax credit does not exceed 15% of the FMV of than $11.70. 3. Is a full-time student in the twelfth or any
the painting. As a result, your charitable contri- lower grade at a school in the United
bution deduction to charity Y is not reduced. States.
Your deductible charitable contribution for your Token items. You don't have to reduce your You can deduct up to $50 a month for
noncash contribution to charity Y is $100,000. contribution by the value of any benefit you re- TIP each full calendar month the student
However, your total contributions may still be ceive if both of the following are true. lives with you. Any month when condi-
subject to limitations. See Limits on Deductions,
later. 1. You receive only a small item or other ben- tions (1) through (3) are met for 15 or more days
efit of token value. counts as a full month.
State or local tax deduction. If you make a 2. The qualified organization correctly deter-
payment or transfer property to a qualified or- mines that the value of the item or benefit Qualified organization. For these purposes,
ganization and receive or expect to receive a you received isn't substantial and informs a qualified organization can be any of the or-
state or local tax deduction in return, then the you that you can deduct your payment in ganizations described earlier under Types of
amount of your charitable contribution deduc- full. Qualified Organizations, except those in (4) and
tion to the organization may be reduced in (5). For example, if you are providing a home
some circumstances. If the amount of the state The organization determines whether the value for a student as part of a state or local govern-
or local tax deduction exceeds the amount of of an item or benefit is substantial by using Rev- ment program, you can't deduct your expenses
your cash contribution or the FMV of the trans- enue Procedures 90-12 and 92–49 and the in- as charitable contributions. But see Foster pa-
ferred property, then your charitable contribu- flation adjustment in Revenue Procedure rents under Out-of-Pocket Expenses in Giving
tion deduction is reduced. However, if the 2021-45. Services, later, if you provide the home as a
amount of the state or local tax deduction foster parent.
doesn’t exceed the amount of your payment or Written statement. A qualified organization
the FMV of the transferred property, then no re- must give you a written statement if you make a Relative. The term “relative” means any of the
duction is necessary. payment of more than $75 that is partly a contri- following persons.
bution and partly for goods or services. The • Your child, stepchild, foster child, or a de-
Example 1. You make a cash contribution statement must say you can deduct only the scendant of any of them (for example, your
of $1,000 to charity Z, a qualified organization. amount of your payment that is more than the grandchild). A legally adopted child is con-
Under state law, you are entitled to receive a value of the goods or services you received. It sidered your child.
state tax deduction of $1,000 in return for your must also give you a good faith estimate of the • Your brother, sister, half brother, half sis-
payment. The amount of your charitable contri- value of those goods or services. ter, stepbrother, or stepsister.
bution deduction to charity Z isn’t reduced. Your The organization can give you the statement • Your father, mother, grandparent, or other
charitable contribution deduction to charity Z is either when it solicits or when it receives the direct ancestor.
$1,000. However, your total contributions may payment from you. • Your stepfather or stepmother.
still be subject to limitations. See Limits on De- • A son or daughter of your brother or sister.
ductions, later. Exception. An organization won't have to • A brother or sister of your father or mother.
give you this statement if one of the following is • Your son-in-law, daughter-in-law, fa-
Membership fees or dues. You may be able true. ther-in-law, mother-in-law, brother-in-law,
to deduct membership fees or dues you pay to 1. The organization is: or sister-in-law.
a qualified organization. However, you can de-
duct only the amount that is more than the value a. A governmental organization descri- Dependent. For this purpose, the term “de-
of the benefits you receive. bed in (5) under Types of Qualified pendent” means:
You can't deduct dues, fees, or assess- Organizations, earlier, or
1. A person you can claim as a dependent,
ments paid to country clubs and other social or- b. An organization formed only for reli- or
ganizations. They aren't qualified organizations. gious purposes, and the only benefit
Certain membership benefits can be dis- you receive is an intangible religious 2. A person you could have claimed as a de-
regarded. Both you and the organization can benefit (such as admission to a reli- pendent except that:
disregard the following membership benefits if gious ceremony) that generally isn't a. He or she received gross income of
you get them in return for an annual payment of sold in commercial transactions out- $4,400 or more;
$75 or less. side the donative context.
b. He or she filed a joint return; or
1. Any rights or privileges that you can use 2. You receive only items whose value isn't
frequently while you are a member, such substantial, as described under Token c. You, or your spouse if filing jointly,
as: items, earlier. could be claimed as a dependent on
someone else's 2022 return.
a. Free or discounted admission to the 3. You receive only membership benefits that
organization's facilities or events, can be disregarded, as described under
Membership fees or dues, earlier.
b. Free or discounted parking,

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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.)

Foreign students brought to this coun- • Directly connected with the services; 1. They are unreimbursed out-of-pocket ex-
TIP try under a qualified international edu- • Expenses you had only because of the penses to feed, clothe, and care for the
cation exchange program and placed services you gave; and foster child.
in American homes for a temporary period gen- • Not personal, living, or family expenses. 2. They are incurred primarily to benefit the
erally aren't U.S. residents and can't be claimed qualified organization.
as dependents. Table 2 contains questions and answers
that apply to some individuals who volunteer Unreimbursed expenses that you can't de-
Qualifying expenses. You may be able to de- their services. duct as charitable contributions may be consid-
ered support provided by you in determining
duct the cost of books, tuition, food, clothing, Underprivileged youths selected by charity. whether you can claim the foster child as a de-
transportation, medical and dental care, enter- You can deduct reasonable unreimbursed pendent. For details, see Pub. 501, Depend-
tainment, and other amounts you actually out-of-pocket expenses you pay to allow under- ents, Standard Deduction, and Filing Informa-
spend for the well-being of the student. privileged youths to attend athletic events, mov- tion.
Expenses that don't qualify. You can't de- ies, or dinners. The youths must be selected by
duct depreciation on your home, the FMV of a charitable organization whose goal is to re- Example. You cared for a foster child be-
lodging, and similar items not considered duce juvenile delinquency. Your own similar ex- cause you wanted to adopt her, not to benefit
amounts actually spent by you. Nor can you de- penses in accompanying the youths aren't de- the agency that placed her in your home. Your
duct general household expenses, such as ductible. unreimbursed expenses aren't deductible as
charitable contributions.
taxes, insurance, and repairs. Conventions. If a qualified organization se-
Reimbursed expenses. In most cases, lects you to attend a convention as its represen- Church deacon. You can deduct as a charita-
you can't claim a charitable contribution deduc- tative, you can deduct your unreimbursed ex- ble contribution any unreimbursed expenses
tion if you are compensated or reimbursed for penses for travel, including reasonable you have while in a permanent diaconate pro-
any part of the costs of having a student live amounts for meals and lodging, while away gram established by your church. These expen-
with you. However, you may be able to claim a from home overnight for the convention. How- ses include the cost of vestments, books, and
charitable contribution deduction for the unreim- ever, see Travel, later. transportation required in order to serve in the
bursed portion of your expenses if you are reim- You can't deduct personal expenses for program as either a deacon candidate or an or-
bursed only for an extraordinary or one-time sightseeing, fishing parties, theater tickets, or dained deacon.
item, such as a hospital bill or vacation trip, you nightclubs. You also can't deduct travel, meals
paid in advance at the request of the student's and lodging, and other expenses for your Car expenses. You can deduct as a charitable
parents or the sponsoring organization. spouse or children. contribution any unreimbursed out-of-pocket
You can't deduct your travel expenses in at- expenses, such as the cost of gas and oil, di-
Mutual exchange program. You can't de- tending a church convention if you go only as a rectly related to the use of your car in giving
duct the costs of a foreign student living in your member of your church rather than as a chosen services to a charitable organization. You can't
home under a mutual exchange program representative. You can, however, deduct unre- deduct general repair and maintenance expen-
through which your child will live with a family in imbursed expenses that are directly connected ses, depreciation, registration fees, or the costs
a foreign country. with giving services for your church during the of tires or insurance.
Reporting expenses. For a list of what you convention. If you don't want to deduct your actual ex-
penses, you can use a standard mileage rate of
must file with your return if you deduct expen- Uniforms. You can deduct the cost and up- 14 cents a mile to figure your contribution.
ses for a student living with you, see Reporting keep of uniforms that aren't suitable for every- You can deduct parking fees and tolls
expenses for student living with you under How day use and that you must wear while perform- whether you use your actual expenses or the
To Report, later. ing donated services for a qualified standard mileage rate.
organization. You must keep reliable written records of
Out-of-Pocket Expenses in your car expenses. For more information, see
Giving Services Foster parents. You may be able to deduct as Car expenses under Substantiation Require-
a charitable contribution some of the costs of ments, later.
being a foster parent (foster care provider) if
Although you can't deduct the value of your you have no profit motive in providing the foster Travel. Generally, you can claim a charitable
services given to a qualified organization, you care and aren't, in fact, making a profit. A quali- contribution deduction for travel expenses nec-
may be able to deduct some amounts you pay fied organization must select the individuals you essarily incurred while you are away from home
in giving services to a qualified organization. take into your home for foster care. performing services for a qualified organization
The amounts must be: You can deduct expenses that meet both of only if there is no significant element of
• Unreimbursed; the following requirements.
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personal pleasure, recreation, or vacation in the limits as business-related expenses. For infor- Contributions to Individuals
travel. This applies whether you pay the expen- mation on business travel expenses, see Travel
ses directly or indirectly. You are paying the ex- in Pub. 463, Travel, Gift, and Car Expenses. You can't deduct contributions to specific indi-
penses indirectly if you make a payment to the viduals, including the following.
qualified organization and the organization pays • Contributions to fraternal societies made
for your travel expenses. Expenses of Whaling
for the purpose of paying medical or burial
The deduction for travel expenses won't be Captains expenses of members.
denied simply because you enjoy providing • Contributions to individuals who are needy
services to the qualified organization. Even if You may be able to deduct as a charitable con- or worthy. You can't deduct these contribu-
you enjoy the trip, you can take a charitable tribution any reasonable and necessary whaling tions even if you make them to a qualified
contribution deduction for your travel expenses expenses you pay during the year to carry out organization for the benefit of a specific
if you are on duty in a genuine and substantial sanctioned whaling activities. The deduction is person. But you can deduct a contribution
sense throughout the trip. However, if you have limited to $10,000 a year. To claim the deduc- to a qualified organization that helps needy
only nominal duties, or if for significant parts of tion, you must be recognized by the Alaska Es- or worthy individuals if you don't indicate
the trip you don't have any duties, you can't de- kimo Whaling Commission as a whaling captain that your contribution is for a specific per-
duct your travel expenses. charged with the responsibility of maintaining son.
and carrying out sanctioned whaling activities. Example. You can deduct contribu-
Example 1. You are a troop leader for a Sanctioned whaling activities are subsis- tions to a qualified organization for flood
tax-exempt youth group and you take the group tence bowhead whale hunting activities con- relief, hurricane relief, or other disaster re-
on a camping trip. You are responsible for over- ducted under the management plan of the lief. However, you can’t deduct contribu-
seeing the setup of the camp and for providing Alaska Eskimo Whaling Commission. tions earmarked for relief of a particular in-
adult supervision for other activities during the dividual or family.
entire trip. You participate in the activities of the Whaling expenses include expenses for: • Payments to a member of the clergy that
group and enjoy your time with them. You over- • Acquiring and maintaining whaling boats, can be spent as he or she wishes, such as
see the breaking of camp and you transport the weapons, and gear used in sanctioned for personal expenses.
group home. You can deduct your travel expen- whaling activities; • Expenses you paid for another person who
ses. • Supplying food for the crew and other pro- provided services to a qualified organiza-
visions for carrying out these activities; and tion.
Example 2. You sail from one island to an- • Storing and distributing the catch from Example. Your son does missionary
other and spend 8 hours a day counting whales these activities. work. You pay his expenses. You can’t
and other forms of marine life. The project is claim a deduction for the expenses you
sponsored by a qualified organization. In most You must keep records showing the
circumstances, you can't deduct your expen- time, place, date, amount, and nature paid related to his contribution of services.
ses. RECORDS of the expenses. For details, see Reve- • Payments to a hospital that are for a spe-
nue Procedure 2006-50, 2006-47 I.R.B. 944, cific patient's care or for services for a spe-
Example 3. You work for several hours available at IRS.gov/irb/ cific patient. You can’t deduct these pay-
each morning on an archeological dig spon- 2006-47_IRB#RP-2006-50. ments even if the hospital is operated by a
city, state, or other qualified organization.
sored by a qualified organization. The rest of
the day is free for recreation and sightseeing.
You can't take a charitable contribution deduc- Contributions You Can't Contributions to
tion even though you work very hard during Nonqualified Organizations
those few hours. Deduct
You can't deduct contributions to organizations
Example 4. You spend the entire day at- There are some contributions you can't deduct that aren't qualified to receive tax-deductible
tending a qualified organization's regional meet- and others you can deduct only in part. contributions, including the following.
ing as a chosen representative. In the evening
you go to the theater. You can claim your travel You can't deduct as a charitable contribu- 1. Certain state bar associations if:
expenses as charitable contributions, but you tion: a. The bar isn't a political subdivision of
can't claim the cost of your evening at the thea- 1. A contribution to a specific individual, a state;
ter.
2. A contribution to a nonqualified organiza- b. The bar has private, as well as public,
Daily allowance (per diem). If you provide tion, purposes, such as promoting the pro-
fessional interests of members; and
services for a qualified organization and receive 3. The part of a contribution from which you
a daily allowance to cover reasonable travel ex- receive or expect to receive a benefit, c. Your contribution is unrestricted and
penses, including meals and lodging while can be used for private purposes.
away from home overnight, you must include in 4. The value of your time or services,
2. Chambers of commerce and other busi-
income any part of the allowance that is more 5. Your personal expenses, ness leagues or organizations.
than your deductible travel expenses. You may
be able to deduct any necessary travel expen- 6. A qualified charitable distribution from an 3. Civic leagues and associations.
ses that are more than the allowance. individual retirement arrangement (IRA),
4. Country clubs and other social clubs.
Deductible travel expenses. These in- 7. Appraisal fees,
5. Foreign organizations other than certain
clude: 8. Certain contributions to donor-advised Canadian, Israeli, or Mexican charitable
• Air, rail, and bus transportation; funds, or organizations. (See Canadian charities,
• Out-of-pocket expenses for your car;
• Taxi fares or other costs of transportation 9. Certain contributions of partial interests in Mexican charities, and Israeli charities un-
between the airport or station and your ho- property. der Organizations That Qualify To Receive
tel; Deductible Contributions, earlier.) Also,
• Lodging costs; and Detailed discussions of these items follow. you can't deduct a contribution you made
• The cost of meals. to any qualifying organization if the contri-
bution is earmarked to go to a foreign or-
Because these travel expenses aren't busi- ganization. However, certain contributions
ness-related, they aren't subject to the same 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- contribution, the organization directly or in- Appraisal Fees
marked to go to the foreign charity. For the directly pays, has paid, or is expected to
contribution to be deductible, the qualified pay any premium on any life insurance, an- You can't deduct as a charitable contribution
organization must approve the program as nuity, or endowment contract for which any fees you pay to find the FMV of donated
furthering its own exempt purposes and you, any member of your family, or any property.
must keep control over the use of the con- other person chosen by you (other than a
tributed funds. The contribution is also de- qualified charitable organization) is a bene-
ductible if the foreign charity is only an ad- ficiary. Contributions to
ministrative arm of the qualified Example. You donate money to a Donor-Advised Funds
organization. qualified organization. The charity uses the
6. Homeowners' associations. money to purchase a cash value life insur- You can't deduct a contribution to a donor-ad-
ance policy. The beneficiaries under the in- vised fund if:
7. Labor unions. surance policy include members of your • The qualified organization that sponsors
8. Political organizations and candidates. family. Even though the charity may even- the fund is a war veterans' organization, a
tually get some benefit out of the insurance fraternal society, or a nonprofit cemetery
policy, you can't deduct any part of the company; or
Contributions From Which donation. • You don't have an acknowledgment from
You Benefit that sponsoring organization that it has ex-
Qualified Charitable Distributions clusive legal control over the assets con-
If you receive or expect to receive a financial or tributed.
economic benefit as a result of making a contri- A qualified charitable distribution (QCD) is a There are also other circumstances in which
bution to a qualified organization, you can't de- distribution made directly by the trustee of your you can't deduct your contribution to a do-
duct the part of the contribution that represents individual retirement arrangement (IRA), other nor-advised fund.
the value of the benefit you receive. See Contri- than an SEP or SIMPLE IRA, to certain qualified
butions From Which You Benefit under Contri- organizations. You must have been at least age Generally, a donor-advised fund is a fund or
butions You Can Deduct, earlier. These contri- 70 / when the distribution was made. Your total 1 2 account in which a donor can, because of being
butions include the following. QCDs for the year can't be more than $100,000. a donor, advise the fund how to distribute or in-
• Contributions to a college or university if If all the requirements are met, a QCD may be vest amounts held in the fund. For details, see
the amount paid is to (or for the benefit of) nontaxable, however if the QCD is nontaxable, Internal Revenue Code section 170(f)(18).
a college or university in exchange for tick- you may not be able to claim it as a charitable
ets (or the right to buy tickets) to an athletic contribution deduction. You may be able to Partial Interest in Property
event in an athletic stadium of the college claim a charitable contribution deduction if you
or university. claim the income you are deducting as a quali- Generally, you can't deduct a contribution of
• Contributions from which you receive or fied contribution. See Pub. 590-B, Distributions less than your entire interest in property. For de-
expect to receive a credit or deduction from Individual Retirement Arrangements tails, see Partial Interest in Property under Con-
against state or local taxes unless an ex- (IRAs), for more information about QCDs. tributions of Property, later.
ception applies. See State or local tax
credit and State or local tax deduction, ear- Value of Time or Services
lier. Contributions of
• Contributions for lobbying. This includes You can't deduct the value of your time or serv-
amounts you earmark for use in, or in con- ices, including: Property
nection with, influencing specific legisla- • Blood donations to the American Red
tion. Cross or to blood banks, and If you contribute property to a qualified organi-
• Contributions to a retirement home for • The value of income lost while you work as zation, the amount of your charitable contribu-
room, board, maintenance, or admittance. an unpaid volunteer for a qualified organi- tion is generally the FMV of the property at the
Also, if the amount of your contribution de- zation. time of the contribution. However, if the prop-
pends on the type or size of apartment you erty has increased in value, you may have to
will occupy, it isn't a charitable contribu- make some adjustments to the amount of your
tion. Personal Expenses deduction. See Giving Property That Has In-
• Costs of raffles, bingo, lottery, etc. You creased in Value, later.
can't deduct as a charitable contribution You can't deduct personal, living, or family ex-
amounts you pay to buy raffle or lottery penses, such as the following items. For information about the records you must
tickets or to play bingo or other games of • The cost of meals you eat while you per- keep and the information you must furnish with
chance. For information on how to report form services for a qualified organization, your return if you donate property, see Substan-
gambling winnings and losses, see Expen- unless it is necessary for you to be away tiation Requirements and How To Report, later.
ses You Can Deduct in Pub. 529. from home overnight while performing the
• Dues to fraternal orders and similar services. Contributions Subject to
groups. However, see Membership fees or • Adoption expenses, including fees paid to
dues under Contributions From Which You an adoption agency and the costs of keep- Special Rules
Benefit, earlier. ing a child in your home before the adop-
• Tuition, or amounts you pay instead of tui- tion is final. However, you may be able to Special rules apply if you contribute:
tion. You can't deduct as a charitable con- claim a tax credit for these expenses. Also, • Clothing or household items;
tribution amounts you pay as tuition even if you may be able to exclude from your • A car, boat, or airplane;
you pay them for children to attend paro- gross income amounts paid or reimbursed • Taxidermy property;
chial schools or qualifying nonprofit day- by your employer for your adoption expen- • Property subject to a debt;
care centers. You also can't deduct any ses. See Form 8839, Qualified Adoption • A partial interest in property;
fixed amount you must pay in addition to, Expenses, and its instructions, for more in- • A fractional interest in tangible personal
or instead of, tuition to enroll in a private formation. property;
• A qualified conservation contribution;
school, even if it is designated as a “dona- • A future interest in tangible personal prop-
tion.” erty;
• Contributions connected with split-dollar • Inventory from your business; or
insurance arrangements. You can't deduct • A patent or other intellectual property.
any part of a contribution to a qualified or-
ganization if, in connection with the These special rules are described next.
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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 You must get Form 1098-C (or other state- Exceptions 1 and 2 don't apply, you can deduct
household items you donate unless the clothing ment) within 30 days of the sale of the vehicle. the smaller of:
or household items are in good used condition But if Exception 1 or 2 (described later) applies, • $500, or
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
Exception. You can take a deduction for a than your cost or other basis, you may
contribution of an item of clothing or a house- Filing deadline approaching and still no have to reduce the FMV to get the deducti-
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 1. Request an automatic 6-month extension If the vehicle's FMV is at least $250 but not
8283, 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
• Other similar items. 2. File the return on time without claiming the Substantiation Requirements, later.
deduction for the qualified vehicle. After
Household items don't include: receiving the Form 1098-C, file an amen- FMV. To determine a vehicle's FMV, use the
• Food; ded return, Form 1040-X, Amended U.S. rules described under Determining FMV, later.
• Paintings, antiques, and other objects of Individual Income Tax Return, claiming the
art; deduction. Attach Copy B of Form 1098-C Donations of inventory. The vehicle dona-
• Jewelry and gems; and (or other statement) to the amended re- tion rules just described don't apply to dona-
• Collections. turn. tions of inventory. For example, these rules
don't apply if you are a car dealer who donates
FMV. To determine the FMV of these items, Exceptions. There are two exceptions to the a car you had been holding for sale to custom-
use the rules under Determining FMV, later. rules just described for deductions of more than ers. See Inventory, later.
$500.
Cars, Boats, and Airplanes Taxidermy Property
Exception 1—Vehicle used or improved
The following rules apply to any donation of a by organization. If the qualified organization If you donate taxidermy property to a qualified
qualified vehicle. makes a significant intervening use of, or mate- organization, your deduction is limited to your
rial improvement to, the vehicle before transfer- basis in the property or its FMV, whichever is
A qualified vehicle is: ring it, you can generally deduct the vehicle's less. This applies if you prepared, stuffed, or
• A car or any motor vehicle manufactured FMV at the time of the contribution. But if the mounted the property or paid or incurred the
mainly for use on public streets, roads, and vehicle's FMV was more than your cost or other cost of preparing, stuffing, or mounting the
highways; basis, you may have to reduce the FMV to get property.
• A boat; or the deductible amount, as described under Giv-
• An airplane. ing Property That Has Increased in Value, later. Your basis for this purpose includes only the
The Form 1098-C (or other statement) will show cost of preparing, stuffing, and mounting the
Deduction more than $500. If you donate a whether this exception applies. 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-
Form 1098-C. You must attach to your re- other statement) will show whether this excep- mal; and
turn Copy B of the Form 1098-C, Contributions tion applies. • Contains a part of the body of the dead an-
of Motor Vehicles, Boats, and Airplanes (or This exception doesn't apply if the organiza- imal.
other statement containing the same informa- tion sells the vehicle at auction. In that case,
tion as Form 1098-C) you received from the or- you can't deduct the vehicle's FMV. Property Subject to a Debt
ganization. The Form 1098-C (or other state-
ment) will show the gross proceeds from the Example. B donates a used car to a quali- If you contribute property subject to a debt
sale of the vehicle. fied organization. They bought it 3 years ago for (such as a mortgage), you must reduce the
If you e-file your return, you must: $9,000. A used car guide shows the FMV for FMV of the property by:
• Attach Copy B of Form 1098-C to Form this type of car is $6,000. However, B gets a
8453, U.S. Individual Income Tax Trans- Form 1098-C from the organization showing the 1. Any allowable deduction for interest you
mittal for an IRS e-file Return, and mail the car was sold for $2,900. Neither Exception 1 paid (or will pay) that is attributable to any
forms to the IRS; or nor Exception 2 applies. If B itemizes their de- period after the contribution, and
• Include Copy B of Form 1098-C as a pdf ductions, they can deduct $2,900 for their dona- 2. If the property is a bond, the lesser of:
attachment if your software program allows tion. B must attach Form 1098-C and Form
it. 8283, Noncash Charitable Contributions, to a. Any allowable deduction for interest
their tax return. you paid (or will pay) to buy or carry
the bond that is attributable to any pe-
riod before the contribution; or
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b. The interest, including bond discount, right to vote the stock. The right to vote is a additional tax equal to 10% of the amount re-
receivable on the bond that is attribut- substantial right in the stock. You haven't captured.
able to any period before the contribu- contributed an undivided part of your entire
tion, and that isn't includible in your in- interest and can't deduct your contribution. Qualified Conservation
come due to your accounting method. • A partial interest that would be deductible if Contribution
transferred to certain types of trusts.
This prevents you from deducting the same • A qualified conservation contribution (de- A qualified conservation contribution is a contri-
amount as both investment interest and a chari- fined later). bution of a qualified real property interest to a
table contribution.
qualified organization to be used only for con-
For information about how to figure the servation purposes.
If the recipient (or another person) assumes value of a contribution of a partial interest in
the debt, you must also reduce the FMV of the property, see Partial Interest in Property Not in Qualified organization. For purposes of a
property by the amount of the outstanding debt Trust in Pub. 561. qualified conservation contribution, a qualified
assumed. organization is:
The amount of the debt is also treated as an Fractional Interest in Tangible • A governmental unit;
amount realized on the sale or exchange of Personal Property • A publicly supported charity; or
• An organization controlled by, and oper-
property for purposes of figuring your taxable ated for the exclusive benefit of, a govern-
gain (if any). For more information, see Bargain You can't deduct a charitable contribution of a mental unit or a publicly supported charity.
Sales under Giving Property That Has In- fractional interest in tangible personal property
creased in Value, later. unless all interests in the property are held im- The organization must also have a commitment
mediately before the contribution by: to protect the conservation purposes of the
• You, or donation and must have the resources to en-
Partial Interest in Property • You and the qualifying organization receiv- force the restrictions.
ing the contribution. A publicly supported charity is an organiza-
Generally, you can't deduct a charitable contri- tion of the type described in (1) under Types of
bution of less than your entire interest in prop- If you make an additional contribution later, Qualified Organizations, earlier, that normally
erty. the FMV of that contribution will be determined receives a substantial part of its support, other
by using the smaller of: than income from its exempt activities, from di-
Right to use property. A contribution of the • The FMV of the property at the time of the rect or indirect contributions from the general
right to use property is a contribution of less initial contribution, or public or from governmental units.
than your entire interest in that property and • The FMV of the property at the time of the
isn't deductible. additional contribution. Qualified real property interest. This is any
of the following interests in real property.
Example 1. You own a 10-story office
building and donate rent-free use of the top Tangible personal property is defined later 1. Your entire interest in real estate other
floor to a qualified organization. Because you under Future Interest in Tangible Personal than a mineral interest (subsurface oil,
still own the building, you have contributed a Property. A fractional interest in property is an gas, or other minerals, and the right of ac-
partial interest in the property and can't take a undivided portion of your entire interest in the cess to these minerals).
deduction for the contribution. property. 2. A remainder interest.
Example 2. C owns a vacation home at Example. An undivided one-quarter inter- 3. A restriction (granted in perpetuity) on the
the beach and sometimes rents it to others. For est in a painting that entitles an art museum to use that may be made of the real property.
a fundraising auction at church, C donated the possession of the painting for 3 months of each
right to use the vacation home for 1 week. At year is a fractional interest in the property. Conservation purposes. Your contribution
the auction, the church received and accepted must be made only for one of the following con-
a bid from D equal to the fair rental value of the Recapture of deduction. You must recapture servation purposes.
home for 1 week. C can't claim a deduction be- your charitable contribution deduction by in- • Preserving land areas for outdoor recrea-
cause of the partial interest rule. D can't claim a cluding it in your income if both of the following tion by, or for the education of, the general
deduction either, because of the received bene- statements are true. public.
fit equal to the amount of D’s payment. See 1. You contributed a fractional interest in tan- • Protecting a relatively natural habitat of
Contributions From Which You Benefit, earlier. gible personal property after August 17, fish, wildlife, or plants, or a similar ecosys-
2006. tem.
Exceptions. You can deduct a charitable con- • Preserving open space, including farmland
tribution of a partial interest in property only if 2. You don't contribute the rest of your inter- and forest land, if it yields a significant pub-
that interest represents one of the following ests in the property to the original recipient lic benefit. The open space must be pre-
items. or, if it no longer exists, another qualified served either for the scenic enjoyment of
• A remainder interest in your personal organization on or before the earlier of: the general public or under a clearly de-
home or farm. A remainder interest is one a. The date that is 10 years after the fined federal, state, or local governmental
that passes to a beneficiary after the end of date of the initial contribution, or conservation policy.
an earlier interest in the property. • Preserving a historically important land
Example. You keep the right to live in b. The date of your death. area or a certified historic structure.
your home during your lifetime and give Recapture is also required if the qualified or- Building in registered historic district. If a
your church a remainder interest that be- ganization hasn't taken substantial physical building in a registered historic district is a certi-
gins upon your death. You can deduct the possession of the property and used it in a way fied historic structure, a contribution of a quali-
value of the remainder interest. related to the organization's purpose during the fied real property interest that is an easement or
• An undivided part of your entire interest. period beginning on the date of the initial contri- other restriction on the exterior of the building is
This must consist of a part of every sub- bution and ending on the earlier of: deductible only if it meets all of the following
stantial interest or right you own in the
property and must last as long as your in- 1. The date that is 10 years after the date of conditions.
terest in the property lasts. But see Frac- the initial contribution, or 1. The restriction must preserve the entire
tional Interest in Tangible Personal Prop- 2. The date of your death. exterior of the building (including its front,
erty, later. sides, rear, and height) and must prohibit
Example. You contribute voting stock Additional tax. If you must recapture your any change to the exterior of the building
to a qualified organization but keep the deduction, you must also pay interest and an
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that is inconsistent with its historical char- Tangible personal property. This is any bution and years following, based on the in-
acter. property, other than land or buildings, that can come, if any, from the donated property.
2. You and the organization receiving the be seen or touched. It includes furniture, books, The following table shows the percentage of
contribution must enter into a written jewelry, paintings, and cars. income from the property that you can deduct
for each of your tax years ending on or after the
agreement certifying, under penalty of per- Future interest. This is any interest that is to date of the contribution. In the table, “tax year
jury, that the organization: begin at some future time, regardless of 1,” for example, means your first tax year end-
a. Is a qualified organization with a pur- whether it is designated as a future interest un- ing on or after the date of the contribution. How-
pose of environmental protection, der state law. ever, you can take the additional deduction only
land conservation, open space pres- to the extent the total of the amounts figured us-
ervation, or historic preservation; and Example. You own an antique car that you ing this table is more than the amount of the de-
contribute to a museum. You give up owner- duction claimed for the original donation of the
b. Has the resources to manage and en- ship, but retain the right to keep the car in your property.
force the restriction and a commit- garage with your personal collection. Because After the legal life of the intellectual property
ment to do so. you keep an interest in the property, you can't ends, or after the 10th anniversary of the dona-
3. You must include with your return: deduct the contribution. If you turn the car over tion, whichever is earlier, no additional deduc-
to the museum in a later year, giving up all tion is allowed.
a. A Qualified appraisal, performed by a rights to its use, possession, and enjoyment,
Qualified appraiser; you can take a deduction for the contribution in The additional deductions can't be taken for
b. Photographs of the building's entire that later year. intellectual property donated to certain private
exterior; and foundations.
c. A description of all restrictions on de- Inventory
velopment of the building, such as Tax year Deductible percentage
zoning laws and restrictive covenants. If you contribute inventory (property you sell in 1 100%
the course of your business), the amount you
If you claimed the rehabilitation credit for the can deduct is the smaller of its FMV on the day 2 100%
building for any of the 5 years before the year of you contributed it or its basis. The basis of con- 3 90%
the contribution, your charitable deduction is re- tributed inventory is any cost incurred for the in- 4 80%
duced. For more information, see Form 3468, ventory in an earlier year that you would other-
Investment Credit, and Internal Revenue Code wise include in your opening inventory for the 5 70%
section 170(f)(14). year of the contribution. You must remove the 6 60%
If you claim a deduction of more than amount of your charitable contribution deduc- 7 50%
$10,000, your deduction won't be allowed un- tion from your opening inventory. It isn't part of 8 40%
less you pay a $500 filing fee. See Form the cost of goods sold.
8283-V, Payment Voucher for Filing Fee Under 9 30%
Section 170(f)(13), and its instructions. If the cost of donated inventory isn't included 10 20%
in your opening inventory, the inventory's basis 11 10%
More information. For information about de- is zero and you can't claim a charitable contri- 12 10%
termining the FMV of qualified conservation bution deduction. Treat the inventory's cost as
contributions, see Pub. 561. For information you would ordinarily treat it under your method
about the limits that apply to deductions for this of accounting. For example, include the pur- Reporting requirements. You must inform
type of contribution, see Limits on Deductions, chase price of inventory bought and donated in the organization at the time of the donation that
later. For more information about qualified con- the same year in the cost of goods sold for that you intend to treat the donation as a contribu-
servation contributions, see Regulations section year. tion subject to the provisions just discussed.
1.170A-14.
The organization is required to file an infor-
New limitations on a deduction for the A special rule applies to certain donations of mation return showing the income from the
! contribution of a qualified conservation food inventory. See Food Inventory, later. property, with a copy to you. This is done on
CAUTION easement made on or after December
30, 2022 may apply. See Section 605 of the Form 8899, Notice of Income From Donated In-
Consolidated Appropriations Act of 2023. Patents and Other Intellectual tellectual Property.
Property
Determining FMV
Future Interest in Tangible If you donate intellectual property to a qualified
Personal Property organization, your deduction is limited to the ba- This section discusses general guidelines for
sis of the property or the FMV of the property, determining the FMV of various types of dona-
You can't deduct the value of a charitable con- whichever is smaller. Intellectual property ted property. Pub. 561 contains a more com-
tribution of a future interest in tangible personal means any of the following. plete discussion.
property until all intervening interests in and • Patents.
rights to the actual possession or enjoyment of • Copyrights (other than a copyright descri- FMV is the price at which property would
the property have either expired or been turned bed in Internal Revenue Code sections change hands between a willing buyer and a
over to someone other than yourself, a related 1221(a)(3) or 1231(b)(1)(C)). willing seller, neither having to buy or sell, and
person, or a related organization. But see Frac- • Trademarks. both having reasonable knowledge of all the rel-
tional Interest in Tangible Personal Property, • Trade names. evant facts.
earlier, and Tangible personal property put to • Trade secrets.
unrelated use, later. • Know-how. Used clothing. The FMV of used clothing and
• Software (other than software described in other personal items is usually far less than the
Related persons include your spouse, chil- Internal Revenue Code section 197(e)(3) price you paid for them. There are no fixed for-
dren, grandchildren, brothers, sisters, and pa- (A)(i)). mulas or methods for finding the value of items
rents. Related organizations may include a part- • Other similar property or applications or of clothing.
nership or corporation in which you have an registrations of such property. You should claim as the value the price that
interest, or an estate or trust with which you buyers of used items actually pay in used cloth-
have a connection. Additional deduction based on income. ing stores, such as consignment or thrift shops.
You may be able to claim additional charitable
contribution deductions in the year of the contri-
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Also see Clothing and Household Items, clues for making an appraisal and suggest rela- Giving Property That Has
earlier. tive prices for comparison with current sales
and offerings in your area. Increased in Value
Example. Z donated a coat to a thrift store These publications are sometimes available If you contribute property with a FMV that is
operated by their church. Z paid $300 for the from public libraries, or from the loan officer at a more than your basis in it, you may have to re-
coat 3 years ago. Similar coats in the thrift store bank, credit union, or finance company. You duce the FMV by the amount of appreciation
sell for $50. The FMV of the coat is $50. Z’s can also find used car pricing information on the (increase in value) when you figure your deduc-
donation is limited to $50. Internet. tion.
To find the FMV of a donated car, use the
Household items. The FMV of used house- price listed in a used car guide for a private Your basis in property is generally what you
hold items, such as furniture, appliances, and party sale, not the dealer retail value. However, paid for it. If you need more information about
linens, is usually much lower than the price paid the FMV may be less if the car has engine trou- basis, see Pub. 551.
when new. These items may have little or no ble, body damage, high mileage, or any type of
market value because they are in a worn condi- excessive wear. The FMV of a donated car is Different rules apply to figuring your deduc-
tion, out of style, or no longer useful. For these the same as the price listed in a used car guide tion, depending on whether the property is:
reasons, formulas (such as using a percentage for a private party sale only if the guide lists a • Ordinary income property, or
of the cost to buy a new replacement item) sales price for a car that is the same make, • Capital gain property.
aren't acceptable in determining value. model, and year, sold in the same area, in the
You should support your valuation with pho- same condition, with the same or similar op- Ordinary Income Property
tographs, canceled checks, receipts from your tions or accessories, and with the same or simi-
purchase of the items, or other evidence. Maga- lar warranties as the donated car. Property is ordinary income property if you
zine or newspaper articles and photographs would have recognized ordinary income or
that describe the items and statements by the Example. You donate a used car in poor short-term capital gain had you sold it at FMV
recipients of the items are also useful. Don't in- condition to a local high school for use by stu- on the date it was contributed. Examples of or-
clude any of this evidence with your tax return. dents studying car repair. A used car guide dinary income property are inventory, works of
If the property is valuable because it is old or shows the dealer retail value for this type of car art created by the donor, manuscripts prepared
unique, see the discussion under Paintings, An- in poor condition is $1,600. However, the guide by the donor, and capital assets (defined later,
tiques, and Other Objects of Art in Pub. 561. shows the price for a private party sale of the under Capital Gain Property) held 1 year or
Also see Clothing and Household Items, car is only $750. The FMV of the car is consid- less.
earlier. ered to be $750.
Property used in a trade or business.
Article of clothing or household item Large quantities. If you contribute a large Property used in a trade or business is consid-
over $500 not in good used condition. Form number of the same item, FMV is the price at ered ordinary income property to the extent of
8283, Section B, must be completed and the which comparable numbers of the item are be- any gain that would have been treated as ordi-
Form 8283 attached to the tax return if you are ing sold. nary income because of depreciation had the
contributing a single article of clothing or house- property been sold at its FMV at the time of con-
hold item over $500 that is not in good used Example. You purchase 500 copies of a tribution. See chapter 3 of Pub. 544, Sales and
condition. See the Form 8283 instructions for religious book for $1,000. The person who sells Other Dispositions of Assets, for the kinds of
more information. them to you says the retail value of these books property to which this rule applies.
is $3,000. If you contribute the books to a quali-
Cars, boats, and airplanes. If you contribute fied organization, you can claim a deduction Amount of deduction. The amount you can
a car, boat, or airplane to a qualified organiza- only for the price at which similar numbers of deduct for a contribution of ordinary income
tion, you must determine its FMV. the same books are currently being sold. Your property is its FMV minus the amount that
Qualified vehicle donation. You don’t charitable contribution is $1,000, unless you would be ordinary income or short-term capital
need a written appraisal for a qualified vehi- can show that similar numbers of that book gain if you sold the property for its FMV. Gener-
cle — such as a car, boat, or airplane — if your were selling at a different price at the time of the ally, this rule limits the deduction to your basis
deduction for the qualified vehicle is limited to contribution. in the property.
the gross proceeds from its sale and you ob- Example. You donate stock you held for 5
tained a contemporaneous written acknowledg- Giving Property That Has months to your synagogue. The FMV of the
ment (CWA), defined later. If you donate a stock on the day you donate it is $1,000, but
qualified vehicle with a claimed value of more Decreased in Value
you paid only $800 (your basis). Because the
than $500, you can’t claim a deduction unless If you contribute property with a FMV that is less $200 of appreciation would be short-term capi-
you attach to Form 8283 a copy of the CWA you than your basis in it, your deduction is limited to tal gain if you sold the stock, your deduction is
received from the donee organization. See its FMV. You can't claim a deduction for the dif- limited to $800 (FMV minus the appreciation).
Qualified Vehicle Donations in the Instructions ference between the property's basis and its
for Form 8283. FMV. Exception. Don't reduce your charitable
contribution if you include the ordinary or capital
Boats. Except for small, inexpensive Your basis in property is generally what you gain income in your gross income in the same
boats, the valuation of boats should be based paid for it. If you need more information about year as the contribution. See Ordinary or capital
on an appraisal by a marine surveyor or ap- basis, see Pub. 551, Basis of Assets. You may gain income included in gross income under
praiser because the physical condition is critical want to see Pub. 551 if you contribute property Capital Gain Property next, if you need more in-
to the value. that you: formation.
Cars. Certain commercial firms and trade • Received as a gift or inheritance;
organizations publish used car pricing guides, • Used in a trade, business, or activity con- Capital Gain Property
commonly called “blue books,” containing com- ducted for profit; or
plete dealer sale prices or dealer average pri- • Claimed a casualty loss deduction for. Property is capital gain property if you would
ces for recent model years. The guides may be Common examples of property that de- have recognized long-term capital gain had you
published monthly or seasonally, and for differ- crease in value include clothing, furniture, appli- sold it at FMV on the date of the contribution.
ent regions of the country. These guides also ances, and cars. Capital gain property includes capital assets
provide estimates for adjusting for unusual held more than 1 year.
equipment, unusual mileage, and physical con-
dition. The prices aren't “official” and these pub- Capital assets. Capital assets include most
lications aren't considered an appraisal of any items of property you own and use for personal
specific donated property. But they do provide purposes or investment. Examples of capital
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assets are stocks, bonds, jewelry, coin or stamp for which market quotations are readily availa- pen when you transfer installment or discount
collections, and cars or furniture used for per- ble on an established securities market on the obligations or when you assign income to a
sonal purposes. day of the contribution. But stock in a corpora- qualified organization. If you contribute an obli-
For purposes of figuring your charitable con- tion doesn't count as qualified appreciated gation received in a sale of property that is re-
tribution, capital assets also include certain real stock to the extent you and your family contrib- ported under the installment method, see Pub.
property and depreciable property used in your uted more than 10% of the value of all the out- 537, Installment Sales.
trade or business and, generally, held more standing stock in the corporation.
than 1 year. You may, however, have to treat Example. You donate an installment note
this property as partly ordinary income property Tangible personal property put to unrelated to a qualified organization. The note has a FMV
and partly capital gain property. See Property use. Tangible personal property is defined ear- of $10,000 and a basis to you of $7,000. As a
used in a trade or business under Ordinary In- lier under Future Interest in Tangible Personal result of the donation, you have a short-term
come Property, earlier. Property. capital gain of $3,000 ($10,000 − $7,000),
which you include in your income for the year.
Real property. Real property is land and Unrelated use. The term “unrelated use” Your charitable contribution is $10,000.
generally anything built on, growing on, or at- means a use unrelated to the exempt purpose
tached to land. or function of the qualified organization. For a
governmental unit, it means the use of the con- Food Inventory
Depreciable property. Depreciable prop- tributed property for other than exclusively pub-
erty is property used in business or held for the lic purposes. Special rules apply to certain donations of food
production of income and for which a deprecia- inventory to a qualified organization. These
tion deduction is allowed. Example. If a painting contributed to an rules apply if all the following conditions are
educational institution is used by that organiza- met.
For more information about what is a capital tion for educational purposes by being placed in 1. You made a contribution of apparently
asset, see chapter 2 of Pub. 544. its library for display and study by art students, wholesome food from your trade or busi-
the use isn't an unrelated use. But if the painting ness. Apparently wholesome food is food
Amount of deduction—General rule. When is sold and the proceeds are used by the organ- intended for human consumption that
figuring your deduction for a contribution of cap- ization for educational purposes, the use is an meets all quality and labeling standards
ital gain property, you can generally use the unrelated use. imposed by federal, state, and local laws
FMV of the property. and regulations even though the food may
Deduction limited. Your deduction for a
Exceptions. However, in certain situa- contribution of tangible personal property may not be readily marketable due to appear-
tions, you must reduce the FMV by any amount be limited. See (5) under Exceptions, earlier. ance, age, freshness, grade, size, surplus,
that would have been long-term capital gain if or other conditions.
you had sold the property for its FMV. Gener- Recapture if no exempt use. You must re- 2. The food is to be used only for the care of
ally, this means reducing the FMV to the prop- capture part of your charitable contribution de- the ill, the needy, or infants.
erty's cost or other basis. You must do this if: duction by including it in your income if all the
following statements are true. 3. The use of the food is related to the organ-
1. The property (other than qualified appreci- ization's exempt purpose or function.
ated stock) is contributed to certain private 1. You donate tangible personal property
nonoperating foundations, with a claimed value of more than $5,000, 4. The organization doesn't transfer the food
and your deduction is more than your ba- for money, other property, or services.
2. You choose the 50% limit instead of the sis in the property. 5. You receive a written statement from the
30% limit for capital gain property given to organization stating it will comply with re-
50% limit organizations, discussed later, 2. The organization sells, trades, or other-
wise disposes of the property after the quirements (2), (3), and (4).
3. The contributed property is intellectual year it was contributed but within 3 years 6. The organization isn't a private nonoperat-
property (as defined earlier under Patents of the contribution. ing foundation.
and Other Intellectual Property),
3. The organization doesn't provide a written 7. The food satisfies any applicable require-
4. The contributed property is certain taxi- statement (such as on Form 8282, Part ments of the Federal Food, Drug, and
dermy property, as explained earlier, or IV), signed by an officer of the organiza- Cosmetic Act and regulations on the date
5. The contributed property is tangible per- tion under penalty of perjury, that either: of transfer and for the previous 180 days.
sonal property (defined earlier) that: a. Certifies its use of the property was
a. Is put to an unrelated use (defined substantial and related to the organi- If all the conditions just described are met,
later) by the charity, or zation's purpose, or use the following worksheet to figure your de-
duction.
b. Has a claimed value of more than b. Certifies its intended use of the prop-
$5,000 and is sold, traded, or other- erty became impossible.
wise disposed of by the qualified or- If all the preceding statements are true, in-
ganization during the year in which clude in your income:
you made the contribution, and the
qualified organization hasn't made the 1. The deduction you claimed for the prop-
required certification of exempt use erty, minus
(such as on Form 8282, Donee Infor-
mation Return, Part IV). See also Re- 2. Your basis in the property when you made
capture if no exempt use, later. the contribution.
Include this amount in your income for the year
Contributions to private nonoperating foun- the qualified organization disposes of the prop-
dations. The reduced deduction applies to erty. Report the recaptured amount on Sched-
contributions to all private nonoperating founda- ule 1 (Form 1040), line 8z.
tions other than those qualifying for the 50%
limit, discussed later. Ordinary or capital gain income included in
However, the reduced deduction doesn't ap- gross income. You don't reduce your charita-
ply to contributions of qualified appreciated ble contribution if you include the ordinary or
stock. Qualified appreciated stock is any stock capital gain income in your gross income in the
in a corporation that is capital gain property and same year as the contribution. This may hap-

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Worksheet 1. of the next 5 years in order of time until it is 1. The value or adjusted basis claimed on
Donations of Food Inventory used up, but not beyond that time. your return is 150% or more of the correct
See separate Worksheet instructions. amount, and
(Keep for your records) More information. See Inventory, earlier, for 2. You underpaid your tax by more than
1. Enter FMV of the information about determining the basis of do- $5,000 because of the overstatement.
donated food . . . . . . . . . . . . . . . . . nated inventory and the effect on cost of goods
2. Enter basis of the donated sold. For additional details, see section 170(e) 40% penalty. The penalty is 40%, rather than
food . . . . . . . . . . . . . . . . . . . . . . . (3) of the Internal Revenue Code. 20%, if:
3. Subtract line 2 from line 1.
If the result is zero or less, stop here. 1. The value or adjusted basis claimed on
Don't complete the rest of this Bargain Sales your return is 200% or more of the correct
worksheet. Your charitable amount, and
contribution deduction for food is the A bargain sale of property is a sale or exchange
amount on line 1 . . . . . . . . . . . . . . . for less than the property's FMV. A bargain sale 2. You underpaid your tax by more than
4. Enter one-half of line 3 . . . . . . . . . . to a qualified organization is partly a charitable $5,000 because of the overstatement.
5. Subtract line 4 from line 1 . . . . . . . . contribution and partly a sale or exchange.
6. Multiply line 2 by 2.0 . . . . . . . . . . . .
Part that is a sale or exchange. The part of When To Deduct
7. Subtract line 6 from line 5. If the result the bargain sale that is a sale or exchange may
is less than zero, enter -0- . . . . . . . . result in a taxable gain. For more information on You can deduct your contributions only in the
8. Add lines 4 and 7 . . . . . . . . . . . . . . figuring the amount of any taxable gain, see year you actually make them in cash or other
9. Compare line 3 and line 8. Enter the Bargain sales to charity in chapter 1 of Pub. property (or in a later carryover year, as ex-
smaller amount . . . . . . . . . . . . . . .
10. Subtract line 9 from line 1 . . . . . . . . 544. plained under How To Figure Your Deduction
When Limits Apply, later). This applies whether
11. Enter 15% of your total net Part that is a charitable contribution. Fig- you use the cash or an accrual method of ac-
income for the year from ure the amount of your charitable contribution in counting.
all trades or businesses
from which food three steps.
inventory was donated . . . . . . . . . . Time of making contribution. Usually, you
Step 1. Subtract the amount you received
12. Compare line 10 and line 11. for the property from the property's FMV at the make a contribution at the time of its uncondi-
Enter the smaller amount. time of sale. This gives you the FMV of the con- tional delivery.
This is your charitable tributed part. Checks. A check you mail to a charity is
contribution deduction
for the food . . . . . . . . . . . . . . . . . . Step 2. Find the adjusted basis of the con- considered delivered on the date you mail it.
tributed part. It equals: Text message. Contributions made by
Fair market value text message are deductible in the year you
Worksheet instructions. When determining of contributed part send the text message if the contribution is
the FMV to enter on line 1 of the worksheet, Adjusted basis of
charged to your telephone or wireless account.
take into account the price at which the same or entire property Fair market value
substantially the same food items (as to both of entire property Credit card. Contributions charged on
type and quality) were sold by you at the time of your bank credit card are deductible in the year
the contribution. Don’t reduce this amount be- Step 3. Determine whether the amount of you make the charge.
cause the food wasn’t or couldn’t be sold by your charitable contribution is the FMV of the
reason of your internal standards, lack of mar- contributed part (which you found in Step 1) or Pay-by-phone account. Contributions
ket, or similar circumstances. Also, don’t reduce the adjusted basis of the contributed part made through a pay-by-phone account are con-
this amount even though you produced the food (which you found in Step 2). Generally, if the sidered delivered on the date the financial insti-
exclusively for the purpose of transferring the property sold was capital gain property, your tution pays the amount. This date should be
food to a qualified organization. charitable contribution is the FMV of the contrib- shown on the statement the financial institution
If you don’t account for inventories under uted part. If it was ordinary income property, sends you.
section 471 and you aren’t required to capitalize your charitable contribution is the adjusted ba- Stock certificate. A properly endorsed
indirect costs under section 263A, you may sis of the contributed part. See Ordinary Income stock certificate is considered delivered on the
elect, solely for the purpose of line 2 of the Property and Capital Gain Property, both ear- date of mailing or other delivery to the charity or
worksheet, to treat the basis of any apparently lier, for more information. to the charity's agent. However, if you give a
wholesome food as being equal to 25% of the stock certificate to your agent or to the issuing
FMV of such food. Example. You sell ordinary income prop- corporation for transfer to the name of the char-
Enter on line 11 of the worksheet, 15% of erty with a FMV of $10,000 to a mosque for ity, your contribution isn't delivered until the
your net income for the year from all sole pro- $2,000. Your basis is $4,000 and your AGI is date the stock is transferred on the books of the
prietorships, S corporations, or partnerships (or $20,000. You make no other contributions dur- corporation.
other entity that isn't a C corporation) from ing the year. The FMV of the contributed part of
which contributions of food inventory were the property is $8,000 ($10,000 − $2,000). The Promissory note. If you issue and deliver
made. Figure net income before any deduction adjusted basis of the contributed part is $3,200 a promissory note to a charity as a contribution,
for a charitable contribution of food inventory. ($4,000 × ($8,000 ÷ $10,000)). Because the it isn't a contribution until you make the note
If you made more than one contribution of property is ordinary income property, your char- payments.
food inventory, complete a separate worksheet itable deduction is limited to the adjusted basis
for each contribution. Complete lines 11 and 12 of the contributed part. You can deduct $3,200. Option. If you grant a charity an option to
buy real property at a bargain price, it isn't a
on only one worksheet. On that worksheet, contribution until the charity exercises the op-
complete line 11. Then compare line 11 and the Penalty tion.
total of the line 10 amounts on all worksheets
Borrowed funds. If you contribute bor-
and enter the smaller of those amounts on You may be liable for a penalty if you overstate rowed funds, you can deduct the contribution in
line 12. the value or adjusted basis of contributed prop- the year you deliver the funds to the charity, re-
If line 11 is smaller than line 10, you can erty. gardless of when you repay the loan.
carry over the excess as a qualifying food in-
ventory contribution to the following year. You 20% penalty. The penalty is 20% of the Conditional gift. If your contribution de-
may be able to include the excess in your chari- amount by which you underpaid your tax be- pends on a future act or event to become effec-
table contribution deduction for the food in each cause of the overstatement, if: tive, you can't take a deduction unless there is
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only a negligible chance the act or event won't sometimes referred to as “50% limit organiza- tell you. Also see How to check whether an or-
take place. tions.”) ganization can receive deductible charitable
If your contribution would be undone by a 1. Churches and conventions or associations contributions, earlier.
later act or event, you can't take a deduction un- of churches. Second category of qualified organizations.
less there is only a negligible chance the act or
event will take place. 2. Educational organizations with a regular The second category includes any type of quali-
faculty and curriculum that normally have fied organization that isn’t in the first category.
Example 1. You contribute cash to a local a regularly enrolled student body attend-
school board, which is a political subdivision of ing classes on site.
a state, to help build a school gym. The school Limits
board will refund the money to you if it doesn't 3. Hospitals and certain medical research or-
collect enough to build the gym. You can't de- ganizations associated with these hospi- The limit that applies to a contribution depends
duct your contribution until there is no chance tals. on the type of property you give and which cate-
(or only a negligible chance) of a refund. 4. Organizations that are operated only to re- gory of qualified organization you give it to. The
ceive, hold, invest, and administer prop- amount of a contribution you can deduct is gen-
Example 2. You donate land to a city for erty and to make expenditures to or for the erally limited to a percentage of your AGI, but
as long as the city uses it for a public park. The benefit of state and municipal colleges may be further reduced if you make contribu-
city plans to use the land for a park, and there is and universities and that normally receive tions that are subject to more than one of the
no chance (or only a negligible chance) of the substantial support from the United States limits discussed in this section.
land being used for any different purpose. You or any state or their political subdivisions,
can deduct your charitable contribution in the or from the general public. Your total deduction of charitable contribu-
year you make the contribution. tions can’t exceed your AGI. If your contribu-
5. The United States or any state, the District tions are subject to more than one of the limits,
of Columbia, a U.S. possession (including you include all or part of each contribution in a
Puerto Rico), a political subdivision of a certain order, carrying over any excess to a
Limits on Deductions state or U.S. possession, or an Indian subsequent year (if allowed). See How To Fig-
If your total contributions for the year tribal government or any of its subdivisions ure Your Deduction When Limits Apply and
TIP are 20% or less of your AGI, you don't that perform substantial government func- Carryovers, later, for more information about or-
need to read the rest of this section. tions. dering and carryovers.
The remaining limits discussed in this section 6. Publicly supported charities, defined ear-
don't apply to you. lier under Qualified Conservation Contri- Limit based on 100% of AGI
bution. The 100% carryover limit available for
The amount you can deduct for charitable 7. Organizations that may not qualify as ! certain qualified cash contributions for
contributions is generally limited to no more “publicly supported” but that meet other CAUTION 2020 and 2021 no longer applies for
than 60% of your AGI. Your deduction may be tests showing they respond to the needs carryovers of those contributions to 2022 or
further limited to 50%, 30%, or 20% of your AGI, of the general public, not a limited number later years. Carryover amounts from contribu-
depending on the type of property you give and of donors or other persons. They must tions made in 2020 or 2021 are subject to a
the type of organization you give it to. The tem- normally receive more than one-third of 60% limitation if you deduct those amounts for
porary 100% limit available for 2020 and 2021 their support either from organizations de- 2022 or later years.
for certain qualified cash contributions no lon- scribed in (1) through (6), or from persons
ger applies. For 2022, your deduction for cash other than “disqualified persons.” Qualified conservation contributions of
contributions is limited to 60% of your AGI mi-
nus your deductions for all other contributions. 8. Most organizations operated or controlled farmers and ranchers. If you are a qualified
These limits are described in detail in this sec- by, and operated for the benefit of, those farmer or rancher, your deduction for a qualified
tion. organizations described in (1) through (7). conservation contribution (QCC) is limited to
100% of your AGI minus your deduction for all
Your AGI is the amount on Form 1040 9. Private operating foundations. other charitable contributions. However, if the
line 11. 10. Private nonoperating foundations that donated property is used in agriculture or live-
make qualifying distributions of 100% of stock production (or is available for such pro-
If your contributions are more than any of contributions within 2 / months following 1 2 duction), the contribution must be subject to a
the limits that apply, see Carryovers under How the year they receive the contribution. A restriction that the property remain available for
To Figure Your Deduction When Limits Apply, deduction for charitable contributions to such production. If not, the limit is 50%. For
later. any of these private nonoperating founda- more information about applying the 50% limit
tions must be supported by evidence from to a QCC, see Qualified conservation contribu-
Out-of-pocket expenses. Amounts you the foundation confirming it made the tions, later, under Limits based on 50% of AGI.
spend performing services for a charitable or- qualifying distributions timely. Attach a Qualified farmer or rancher. You are a
ganization may be deductible as a contribution copy of this supporting data to your tax re- qualified farmer or rancher if your gross income
to a qualified organization. If so, your deduction turn. from the trade or business of farming is more
is subject to the limit applicable to donations to
that organization. For example, the 30% limit 11. A private foundation whose contributions than 50% of your gross income for the year.
applies to amounts you spend on behalf of a are pooled into a common fund, if the
private nonoperating foundation. foundation would be described in (8) but Limit based on 60% of AGI
for the right of substantial contributors to
name the public charities that receive con-
Types of Qualified tributions from the fund. The foundation If you make cash contributions during the year
Organizations must distribute the common fund's income to an organization described earlier under First
within 2 / months following the tax year in 1 2 category of qualified organizations (50% limit
For the purpose of applying the deduction limits which it was realized and must distribute organizations), your deduction for the cash con-
to your charitable contributions, qualified organ- the corpus not later than 1 year after the tributions is 60% of your AGI.
izations can be divided into two categories. donor's death (or after the death of the do-
nor's surviving spouse if the spouse can This 60% limit doesn’t apply to noncash
First category of qualified organizations name the recipients of the corpus). charitable contributions. See Noncash contribu-
(50% limit organizations). The first category tions to 50% limit organizations, later, if you
includes only the following types of qualified or- You can ask any organization whether it is a contribute something other than cash to a 50%
ganizations. (These organizations are also 50% limit organization, and most will be able to limit organization.
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Example 1. You gave your temple a $200 If you are a farmer or rancher, go to If you make a contribution of capital gain
cash contribution. The limit based on 60% of TIP Qualified conservation contributions of property to an organization other than a 50%
AGI will apply to the cash contribution to the farmers or ranchers, earlier, under Lim- limit organization or “for the use of” any qualified
temple because it is an organization described its based on 100% of AGI, to see if that limit ap- organization, see Limit based on 20% of AGI,
earlier under First category of qualified organi- plies to your QCC instead. later.
zations (50% limit organizations) and because
the contribution was cash. Student living with you. Deductible
Limits based on 30% of AGI amounts you spend on behalf of a student living
Example 2. You donated clothing to your with you are subject to this 30% limit. These
synagogue with a FMV of $200. The limit based These are two 30% limits that may apply to your amounts are considered a contribution for the
on 60% of AGI doesn’t apply because the con- contributions. The 30% limit for capital gain use of a qualified organization. See Expenses
tribution is not cash. Instead, a limit based on property contributions to a 50% limit organiza- Paid for Student Living With You, earlier, for
50% of AGI discussed later will apply to the tion is separate from the 30% limit that applies more information.
contribution to the synagogue because it is an to your other contributions. Both are separately
organization described earlier under First cate- reduced by contributions made to a 50% limit Certain capital gain property contributions
gory of qualified organizations (50% limit organ- organization, but the amount allowed after ap- to 50% limit organizations. Your noncash
izations). plying one of the 30% limits doesn't reduce the contributions of capital gain property to 50%
amount allowed after applying the other 30% limit organizations is limited to 30% of your AGI
“For the use of” contribution exception. limit. However, as a result of applying the sepa- minus all your contributions to 50% limit organi-
A 30% limit applies to cash contributions that rate limits, the total contributions subject to a zations that are subject to the 60% and 50%
are “for the use of” the qualified organizations 30% limit will never be more than 50% of your limits (other than qualified conservation contri-
instead of “to” the qualified organization. A con- AGI. butions). The limit that applies to capital gain
tribution is “for the use of” a qualified organiza- property contributions to 50% limit organiza-
tion when it is held in a legally enforceable trust Example. Your AGI is $50,000. During the tions doesn’t apply to qualified conservation
for the qualified organization or in a similar legal year, you gave capital gain property with a FMV contributions. If you are making a qualified con-
arrangement. See Contributions to the second of $15,000 to an organization described earlier servation contribution (QCC), see Qualified
category of qualified organizations or “for the under First category of qualified organizations conservation contributions and Qualified con-
use of” any qualified organization, later, under (50% limit organizations). You don’t choose to servation contributions of farmers and ranchers,
Limits based on 30% of AGI, for more informa- reduce the property’s FMV by its appreciation in earlier, for the limits to apply to a QCC.
tion. value. You also gave $10,000 cash to a quali-
fied organization that is described earlier under Election to apply the 50% limit. You may
Limits based on 50% of AGI Second category of qualified organizations choose the 50% limit for contributions of capital
(meaning it isn’t a 50% limit organization). The gain property to organizations described earlier
There are two 50% limits that may apply to your $15,000 contribution of capital gain property is under First category of qualified organizations
contributions. subject to one 30% limit and the $10,000 cash (50% limit organizations) instead of the 30%
contribution is subject to the other 30% limit. limit that would otherwise apply. See Capital
Noncash contributions to 50% limit organi- The $10,000 cash contribution is fully deducti- gain property election, later, under How To Fig-
zations. If you make noncash contributions to ble because the contribution is not more than ure Your Deduction When Limits Apply, for
organizations described earlier under First cate- the smaller of (i) 30% of your AGI ($15,000) and more information about making this election
gory of qualified organizations (50% limit organ- (ii) 50% of your AGI minus all contributions to a and how to adjust the amount of your contribu-
izations), your deduction for the noncash contri- 50% limit organization ($25,000 - $15,000 = tion.
butions is limited to 50% of your AGI minus your $10,000). The $15,000 is also fully deductible
cash contributions subject to the 60% limit. because the contribution is not more than 30% Limit based on 20% of AGI
of your AGI minus all contributions to a 50%
Capital gain property exception. A 30% limit organization subject to the 60% or 50% If you make noncash contributions of capital
limit applies to noncash contributions of capital limit (other than qualified conservation contribu- gain property during the year (1) to an organiza-
gain property if you figure your deduction using tions) ($25,000 - $10,000 = $15,000). Neither tion described earlier under Second category of
FMV without reduction for appreciation. See amount is reduced by the other, so the total de- qualified organizations, or (2) “for the use of”
Certain capital gain property contributions to ductible contribution is $25,000 (which is also any qualified organization, your deduction for
50% limit organizations, later, under Limits not more than $50,000 of your AGI). those contributions is limited to 20% of your AGI
based on 30% of AGI, for more information. or, if less, the smallest of the following.
“For the use of” contribution exception. Contributions to the second category of 1. 30% of your AGI minus all your contribu-
A 20% or 30% limit applies to noncash contribu- qualified organizations or “for the use of” tions that are subject to a limit based on
tions that are “for the use of” the qualified or- any qualified organization. If you make cash 30% of AGI.
ganization instead of “to” the qualified organiza- contributions or noncash contributions (other
tion. A contribution is “for the use of” a qualified than capital gain property) during the year (1) to 2. 30% of your AGI minus all your capital
organization when it is held in a legally enforce- an organization described earlier under Second gain contributions that are subject to the
able trust for the qualified organization or in a category of qualified organizations, or (2) “for limit based on 30% of AGI.
similar legal arrangement. If the noncash contri- the use of” any qualified organization, your de- 3. 50% of your AGI minus all contributions
bution is capital gain property, see Limit based duction for those contributions is limited to 30% subject to the limits based on 60%, 50%,
on 20% of AGI, later, for more information; oth- of your AGI, or if less, 50% of your AGI minus all and 30% of AGI (other than qualified con-
erwise, see Contributions to the second cate- your contributions to 50% limit organizations servation contributions).
gory of qualified organizations or “for the use of” (other than contributions subject to a 100% limit
any qualified organization, later, under Limits or qualified conservation contributions). For this A contribution is “for the use of” a qualified
based on 30% of AGI, for more information. purpose, contributions to 50% limit organiza- organization when it is held in a legally enforce-
tions include all capital gain property contribu- able trust for the qualified organization or in a
Qualified conservation contributions. Your tions to a 50% limit organization (other than similar legal arrangement.
deduction for qualified conservation contribu- qualified conservation contributions), even
tions (QCCs) is limited to 50% of your AGI mi- those that are subject to the 30% limit, dis-
nus your deduction for all other charitable con- cussed later.
tributions. A contribution is “for the use of” a qualified
organization when it is held in a legally enforce-
able trust for the qualified organization or in a
similar legal arrangement.

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How To Figure Your 60%, 50%, and 30% of AGI (other make this choice, you must reduce the FMV of
than qualified conservation contribu- the property contributed by the appreciation in
Deduction When Limits tions). value that would have been long-term capital
Apply gain if the property had been sold.
6. Qualified conservation contributions sub-
If your contributions are subject to more than ject to the limit based on 50% of AGI. De- This choice applies to all capital gain prop-
one of the limits discussed earlier, use the fol- duct the contributions that don’t exceed erty contributed to 50% limit organizations dur-
lowing steps to figure the amount of your contri- 50% of your AGI minus any deductible ing a tax year. It also applies to carryovers of
butions that you can deduct. contributions figured in (1) through (5). this kind of contribution from an earlier tax year.
For details, see Carryover of capital gain prop-
1. Cash contributions subject to the limit 7. Qualified conservation contributions of erty, later.
based on 60% of AGI. Deduct the contri- farmers and ranchers subject to the limit You must make the choice on your original
butions that don't exceed 60% of your based on 100% of AGI. Deduct the contri- return or on an amended return filed by the due
AGI. butions that don't exceed 100% of your date for filing the original return.
AGI minus any deductible contributions
2. Noncash contributions (other than quali- figured in (1) through (6). Example. In the previous example, if you
fied conservation contributions) subject to choose to have the 50% limit apply to the land
the limit based on 50% of AGI. Deduct the 8. Carryovers of qualified contributions for re-
contributions that don’t exceed 50% of lief efforts in a qualified disaster area sub- (the 30% capital gain property) given to your
your AGI minus your cash contributions to ject to the limit based on 60% of AGI. De- mosque, you must reduce the FMV of the prop-
a 50% limit organization. duct the carryover contributions that don't erty by the appreciation in value. Therefore, the
exceed 60% of your AGI minus all your amount of your charitable contribution for the
3. Cash and noncash contributions (other other deductible contributions. land would be its basis to you of $22,000. You
than capital gain property) subject to the add this amount to the $2,000 cash contributed
limit based on 30% of AGI. Deduct the These steps are incorporated into Work- to the mosque. You can now deduct $1,000 of
contributions that don’t exceed the smaller sheet 2. the amount donated to the private nonoperating
of: foundation because the total of your contribu-
Example. Your AGI is $50,000. In March, tions of cash ($2,000) and capital gain property
a. 30% of your AGI, or you gave your mosque $2,000 cash and land ($22,000) to 50% limit organizations is $1,000
b. 50% of your AGI minus your contribu- with a FMV of $28,000 and a basis of $22,000. less than the limit based on 50% of AGI. Your
tions to a 50% limit organization (other You held the land for investment purposes for total deduction for the year is $25,000 ($2,000
than qualified conservation contribu- more than 1 year. You don't make the capital cash to your mosque, $22,000 for property do-
tions), including capital gain property gain property election for this year. See Capital nated to your mosque, and $1,000 cash to the
subject to the limit based on 30% of gain property election, later. Therefore, the private nonoperating foundation). You can carry
AGI. amount of your charitable contribution for the over to later years the part of your contribution
land would be its FMV of $28,000. You also to the private nonoperating foundation that you
4. Contributions of capital gain property sub- gave $5,000 cash to a private nonoperating couldn't deduct ($4,000).
ject to the limit based on 30% of AGI. De- foundation to which the 30% limit applies.
duct the contributions that don’t exceed The $2,000 cash donated to the mosque is Instructions for Worksheet 2
the smaller of: considered first and is fully deductible. Your
a. 30% of your AGI, or contribution to the private nonoperating founda- You can use Worksheet 2 if you made charita-
tion is considered next. Because the total of ble contributions during the year, and one or
b. 50% of your AGI minus your contribu- your cash contribution of $2,000 and your capi- more of the limits described in this publication
tions subject to the limits based on tal gain property of $28,000 to a 50% limit or- under Limits on Deductions apply to you. You
60% or 50% of AGI (other than quali- ganization ($30,000) is more than $25,000 can't use this worksheet if you have a carryover
fied conservation contributions). (50% of $50,000), your contribution to the pri- of a charitable contribution from an earlier year.
5. Contributions of capital gain property sub- vate nonoperating foundation isn't deductible If you have a carryover from an earlier year, see
ject to the limit based on 20% of AGI. De- for the year. It can be carried over to later years. Carryovers, later.
duct the contributions that don’t exceed See Carryovers, later. The contribution of land
the smaller of: is considered next. Your deduction for the land The following list gives instructions for com-
is limited to $15,000 (30% × $50,000). The un- pleting the worksheet.
a. 20% of your AGI, used part of the contribution ($13,000) can be • The terms used in the worksheet are ex-
b. 30% of your AGI minus your contribu- carried over. For this year, your deduction is plained earlier in this publication.
tions of capital gain property subject limited to $17,000 ($2,000 + $15,000). • If the result on any line is less than zero,
to the limit based on 30% of AGI, enter zero.
Capital gain property election. You may • For contributions of property, enter the
c. 30% of your AGI minus your other choose the 50% limit for contributions of capital property's FMV unless you elected (or
contributions subject to the limit gain property to qualified organizations descri- were required) to reduce the FMV as ex-
based on 30% of AGI, or bed earlier under First category of qualified or- plained under Giving Property That Has In-
d. 50% of your AGI minus your contribu- ganizations (50% limit organizations) instead of creased in Value. In that case, enter the re-
tions subject to the limits based on the 30% limit that would otherwise apply. If you duced amount.

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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.
                                                                  year’s  cash  contribution  and  your  carryover                                  Example.        Last  year,  your  AGI  was 
                                                                  cash contribution in full because your total cash                           $50,000 and you contributed capital gain prop-
Carryovers                                                        contributions  of  $10,500  ($9,500  +  $1,000)  is                         erty valued at $27,000 to a 50% limit organiza-
                                                                  less than $12,000 (60% of $20,000).                                         tion  and  didn't  choose  to  use  the  50%  limit. 
You can carry over any contributions you can't                                                                                                Your  basis  in  the  property  was  $20,000.  Your 
deduct in the current year because they exceed                        Example  2.               This  year,  your  AGI  is                    deduction  was  limited  to  $15,000  (30%  of 
the limits based on your AGI. Except for quali-                   $24,000.  You  make  cash  contributions  of                                $50,000),  and  you  carried  over  $12,000.  This 
fied  conservation  contributions,  you  may  be                  $6,000  to  which  the  60%  limit  applies  and                            year,  your  AGI  is  $60,000  and  you  contribute 
able to deduct the excess in each of the next 5                   $3,000 to which the 30% limit applies. You have                             capital  gain  property  valued  at  $25,000  to  a 
years  until  it  is  used  up,  but  not  beyond  that           a contribution carryover from last year of $5,000                           50% limit organization. Your basis in the prop-
time.                                                             for  capital  gain  property  contributed  to  a  50%                       erty is $24,000 and you choose to use the 50% 
                                                                  limit  organization  and  subject  to  the  special                         limit. You must refigure your carryover as if you 
 A carryover of a qualified conservation con-                     30% limit for contributions of capital gain prop-                           had taken appreciation into account last year as 
tribution can be carried forward for 15 years.                    erty.                                                                       well as this year. Because the amount of your 
                                                                      Your cash contribution of $6,000 is fully de-                           contribution last year would have been $20,000 
 Generally,  contributions  you  carry  over  are                 ductible because it is less than $14,400 (which                             (the  property's  basis)  instead  of  the  $15,000 
subject  to  the  same  percentage  limits  in  the               is 60% of your AGI).                                                        you actually deducted, your refigured carryover 
year to which they are carried as they were in                        The  deduction  for  your  30%  limit  contribu-                        is  $5,000  ($20,000  −  $15,000).  Your  total  de-
the year of the contribution. For example, contri-                tions of $3,000 is limited to $1,000. This is the                           duction this year is $29,000 (your $24,000 cur-
butions  subject  to  the  20%  limit  in  the  year  in          lesser of:                                                                  rent contribution plus your $5,000 carryover).
which they are made are 20% limit contributions 
in  the  year  to  which  they  are  carried.  But  see             1. $7,200 (30% of $24,000), or                                            Additional  rules  for  carryovers.   Special 
Carryover of capital gain property, later.                          2. $1,000 ($12,000 minus $11,000).                                        rules exist for computing carryovers if you:
                                                                                                                                                •     Are married in some years but not others,
        The  100%  carryover  limit  available  in                (The $12,000 amount is 50% of $24,000, your                                   •     Have different spouses in different years,
CAUTION butions made in 2020 no longer applies 
 !      2021  for  certain  qualified  cash  contri-              AGI.  The  $11,000  amount  is  the  sum  of  your                            •     Change from a separate return to a joint re-
for carryovers of those contributions to 2022 or                  current and carryover contributions to 50% limit                                    turn in a later year,
later  years.  Carryover  amounts  from  contribu-                organizations, $6,000 + $5,000.)                                              •     Change from a joint return to a separate re-
tions  made  in  2020  or  2021  are  subject  to  a                  The  deduction  for  your  $5,000  carryover  is                                turn in a later year,
60% limitation if you deduct those amounts for                    subject to the special 30% limit for contributions                            •     Have a net operating loss,
2022 or later years.                                              of capital gain property. This means it is limited                            •     Claim the standard deduction in a carry-
                                                                  to the smaller of:                                                                  over year, or
 For each category of contributions, you de-                        1. $7,200 (your 30% limit), or                                              •     Become a widow or widower.
duct  carryover  contributions  only  after  deduct-                2. $5,000 ($12,000, your 50% limit, minus                                 Because  of  their  complexity  and  the  limited 
ing  all  allowable  contributions  in  that  category                    your allowable cash contributions to which                          number of taxpayers to whom these additional 
for the current year. If you have carryovers from                         the 60% limit applies ($6,000) and minus                            rules apply, they aren't discussed in this publi-
2  or  more  prior  years,  use  the  carryover  from                     your allowable contribution to which the                            cation. If you need to figure a carryover and you 
the earlier year first.                                                   30% limit applies ($1,000)).                                        are in one of these situations, you may want to 
                                                                                                                                              consult with a tax practitioner.
 Note.   A  carryover  of  a  contribution  to  a                 Because  your  $5,000  carryover  contribution 
50%  limit  organization  must  be  used  before                  does not exceed the smaller limit of $5,000, you 
contributions  in  the  current  year  to  organiza-              can deduct it in full.                                                      Substantiation 
tions  other  than  50%  limit  organizations.  See                   Your deduction is $12,000 ($6,000 + $1,000 
Example 2.                                                        + $5,000). You carry over the $2,000 balance of                             Requirements
                                                                  your 30% limit contributions for this year to next 
 Example  1.   Last  year,  you  made  cash                       year.                                                                       You must keep records to prove the amount of 
contributions of $11,000 to 50% limit organiza-                                                                                               the contributions you make during the year. The 
tions.  Because  of  the  limit  based  on  60%  of               Carryover  of  capital  gain  property.                       If  you       kind of records you must keep depends on the 
AGI,  you  deducted  only  $10,000  and  carried                  carry over contributions of capital gain property                           amount of your contributions and whether they 
over $1,000 to this year. This year, your AGI is                  subject to the special 30% limit and you choose                             are:
$20,000  and  you  made  cash  contributions  of                  in the next year to use the 50% limit and take                                •     Cash contributions,
$9,500  to  50%  limit  organizations.  The  limit                appreciation into account, you must refigure the                              •     Noncash contributions, or
based  on  60%  of  AGI  applies  to  your  current               carryover. Reduce the FMV of the property by                                  •     Out-of-pocket expenses when donating 
year cash contribution of $9,500 and carryover                    the  appreciation  and  reduce  that  result  by  the                               your services.
contribution  of  $1,000.  You  can  deduct  this                 amount actually deducted in the previous year.

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Note. An organization must generally give acknowledgment for each or one acknowledg- 1. A pay stub, Form W-2, or other document
you a written statement if it receives a payment ment that lists each contribution and the date of furnished by your employer that shows the
from you that is more than $75 and is partly a each contribution and shows your total contri- amount withheld as a contribution; and
contribution and partly for goods or services. butions. 2. A pledge card or other document prepared
(See Contributions From Which You Benefit un- by or for the qualified organization that
der Contributions You Can Deduct, earlier.) Amount of contribution. In figuring whether
Keep the statement for your records. It may sat- your contribution is $250 or more, don't com- shows the name of the organization and
isfy all or part of the recordkeeping require- bine separate contributions. For example, if you states the organization doesn't provide
ments explained in the following discussions. gave your church $25 each week, your weekly goods or services in return for any contri-
payments don't have to be combined. Each bution made to it by payroll deduction.
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
Cash contributions include payments made by tion, the deduction from each paycheck is trea- of amount as long as it contains all the required
cash, check, electronic funds transfer, online ted as a separate contribution. information.
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
b. A bank or credit union statement. b. Whether the qualified organization not made in cash depend on whether your de-
gave you any goods or services as a duction for the contribution is:
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
2. A receipt (or a letter or other written com- received was an intangible religious The substantiation requirements for non-
munication such as an email) from the benefit (such as admission to a reli- cash contributions of more than $500 also apply
qualified organization showing the name gious ceremony) that generally isn’t to any return filed for any carryover year.
of the organization, the date of the contri- sold in a commercial transaction out-
bution, and the amount of the contribution. side the donative context, the ac- Amount of deduction. In figuring whether
3. The payroll deduction records described knowledgement must say so and your deduction is $500 or more, combine your
next. doesn’t need to describe or estimate claimed deductions for all similar items of prop-
the value of the benefit. erty donated to any qualified organization dur-
Payroll deductions. If you make a contribu- ing the year.
tion by payroll deduction, you must keep: If the acknowledgment doesn't show the If you received goods or services in return,
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-
shows the name of the organization and creased in Value, your contribution is the re-
states the organization doesn’t provide Contemporaneous written acknowledgment duced amount.
goods or services in return for any contri- (CWA). Organizations typically send written
bution made to it by payroll deduction. acknowledgements to donors no later than Jan- Deductions of Less Than $250
uary 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 contribu-
contribution. tion by payroll deduction and your employer of property to understand that the descrip-
withholds $250 or more from a single paycheck, tion is of the contributed property; and
If you made more than one contribution of you must keep: 4. For a security, the name of the issuer, the
$250 or more, you must have either a separate type of security, and whether it is publicly
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traded as of the date of the contribution. a. The date you file your return for the appraiser, and complete Form 8283. A qualified
For example, a security is generally con- year you make the contribution, or appraisal is not required for contributions of
sidered to be publicly traded if the security b. The due date, including extensions, qualified vehicles for which you obtain a CWA,
is (a) listed on a recognized stock ex- for filing the return. certain inventory, publicly traded securities, or
change whose quotations are published certain intellectual property. See Deductions of
daily, (b) regularly traded on a national or More Than $5,000 in Pub. 561 for more infor-
regional over-the-counter market, or (c) Deductions Over $500 but Not mation.
quoted daily in a national newspaper of Over $5,000
general circulation in the case of mutual In addition to, or in lieu of, the items descri-
fund shares. If you claim a deduction over $500 but not over bed in Deductions Over $500 but Not Over
$5,000 for a noncash charitable contribution, $5,000 earlier, your completed Form 8283 must
A letter or other written communication from the you must complete Form 8283 and have the include:
qualified organization acknowledging receipt of CWA, earlier. Your completed Form 8283 must 1. The qualified organization’s taxpayer iden-
the contribution and containing the information include: tification number, signature, the date
in (1), (2), (3), and (4) will serve as a receipt.
1. Your name and taxpayer identification signed by the qualified organization, and
If it is impractical to get a receipt (for exam- number, the date the qualified organization re-
ceived the property;
ple, if you leave property at a charity’s unatten- 2. The name and address of the qualified or-
ded drop site), you may satisfy the substantia- ganization, 2. The appraiser’s name, address, taxpayer
tion requirements by maintaining reliable written identification number, appraiser declara-
records for each item of the donated property. 3. The date of the charitable contribution, tion, signature, and the date signed by the
and appraiser; and
Your reliable written records must include 4. The following information about the con- 3. The following additional information about
the following information. tributed property: the contributed property:
1. The information in (1), (2), (3), and (4) a. A description of the property in suffi- a. The FMV on the valuation effective
above. cient detail under the circumstances date; and
2. If you claim a deduction for clothing or a (taking into account the value of the
household item, a description of the condi- property) for a person not generally b. A statement explaining whether the
tion of the clothing or item. familiar with the type of property to un- charitable contribution was made by
derstand that the description is of the means of a bargain sale and, if so, the
3. The FMV of the property at the time of the contributed property; amount of any consideration received
contribution and how you figured the FMV. for the contribution.
b. The FMV of the property on the contri-
Deductions of at Least $250 but bution date and the method used in Note. The appraiser declaration must in-
figuring the FMV;
Not More Than $500 clude the following statement: “I understand
c. In the case of real or tangible prop- that my appraisal will be used in connection
If you claim a deduction of at least $250 but not erty, its condition; with a return or claim for refund. I also under-
more than $500 for a noncash charitable contri- stand that, if there is a substantial or gross valu-
bution, you must get and keep a contemporane- d. In the case of tangible personal prop- ation misstatement of the value of the property
ous written acknowledgment of your contribu- erty, whether the donee has certified it claimed on the return or claim for refund that is
tion from the qualified organization. If you made for a use related to the purpose or based on my appraisal, I may be subject to a
more than one contribution of $250 or more, function constituting the donee’s ba- penalty under section 6695A of the Internal
you must have either a separate acknowledg- sis for exemption under Section 501 Revenue Code, as well as other applicable pen-
ment for each or one acknowledgment that of the Internal Revenue Code or, in alties. I affirm that I have not been at any time in
shows your total contributions. See CWA, ear- the case of a governmental unit, an the 3-year period ending on the date of the ap-
lier. exclusively public purpose; praisal barred from presenting evidence or testi-
e. In the case of securities, the name of mony before the Department of the Treasury or
The acknowledgment must: the issuer, the type of securities, and the Internal Revenue Service pursuant to 31
1. Be written. whether they were publicly traded as U.S.C. 330(c).”
of the date of the contribution;
2. Include: Qualified Conservation
f. How you got the property, for exam-
a. A description (but not necessarily the ple, by purchase, gift, bequest, inheri- Contribution
value) of any property you contrib- tance, or exchange; If the contribution was a qualified conservation
uted,
g. The approximate date you got the contribution, your records must also include the
b. Whether the qualified organization property or, if created, produced, or FMV of the underlying property before and after
gave you any goods or services as a manufactured by or for you, the ap- the contribution and the conservation purpose
result of your contribution (other than proximate date the property was sub- furthered by the contribution.
certain token items and membership stantially completed; and
benefits), and For more information, see Qualified Conser-
h. The cost or other basis, and any ad- vation Contribution, earlier, and in Pub. 561.
c. A description and good faith estimate justments to the basis, of property
of the value of any goods or services held less than 12 months and, if avail-
described in (b). If the only benefit you able, the cost or other basis of prop- Out-of-Pocket Expenses
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 If you give services to a qualified organization
gious ceremony) that generally isn't publicly traded securities. and have unreimbursed out-of-pocket expen-
sold in a commercial transaction out- ses, considered separately, of $250 or more
side the donative context, the ac- Deductions Over $5,000 (for example, you pay $250 for an airline ticket
knowledgment must say so and to attend a convention of a qualified organiza-
doesn't need to describe or estimate If you claim a deduction of over $5,000 for a tion as a chosen representative), related to
the value of the benefit. noncash charitable contribution, you must have those services, the following two rules apply.
3. Be received by you on or before the earlier the CWA, earlier, obtain a qualified written ap- 1. You must have adequate records to prove
of: praisal of the donated property from a qualified the amount of the expenses.
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2. You must get an acknowledgment from 1. A copy of your agreement with the organi- • Has a valuation effective date no earlier
the qualified organization that contains: zation sponsoring the student placed in than 60 days before the date of the contri-
a. A description of the services you pro- your household, bution and no later than the date of the
vided, 2. A summary of the various items you paid contribution. For an appraisal report dated
b. A statement of whether or not the or- to maintain the student, and on or after the date of the contribution, the
valuation effective date must be the date of
ganization provided you any goods or 3. A statement that gives: the contribution; and
services to reimburse you for the ex- a. The date the student became a mem- • Does not involve a prohibited appraisal
penses you incurred, ber of your household, fee.
You must receive the qualified appraisal be-
c. A description and a good faith esti- b. The dates of his or her full-time at- fore the due date, including extensions, of the
mate of the value of any goods or tendance at school, and return on which a charitable contribution deduc-
services (other than intangible reli-
gious benefits) provided to reimburse c. The name and location of the school. tion is first claimed for the donated property. If
you, and the deduction is first claimed on an amended
return, the qualified appraisal must be received
d. A statement that the only benefit you before the date on which the amended return is
received was an intangible religious Noncash contributions. Enter your noncash filed.
benefit, if that was the case. The ac- contributions on Schedule A (Form 1040),
knowledgment doesn't need to de- line 12. Qualified appraiser. A qualified appraiser
scribe or estimate the value of an in- is an individual with verifiable education and ex-
tangible religious benefit (defined Total deduction over $500. If your total perience in valuing the type of property for
earlier under Acknowledgment). deduction for all noncash contributions for the which the appraisal is performed.
year is over $500, you must complete Form
You must get the acknowledgment on or before 8283 and attach it to your Form 1040. Use Sec- 1. The individual:
the earlier of: tion A of Form 8283 to report noncash contribu- a. Has earned an appraisal designation
1. The date you file your return for the year tions for which you claimed a deduction of from a generally recognized profes-
you make the contribution, or $5,000 or less per item (or group of similar sional appraiser organization, or
items). Also use Section A to report contribu-
2. The due date, including extensions, for fil- tions of publicly traded securities. See Deduc- b. Has met certain minimum education
ing the return. tion over $5,000 next, for the items you must re- requirements and 2 or more years of
port on Section B. experience. To meet the minimum ed-
Car expenses. If you claim expenses directly The IRS may disallow your deduction for ucation requirement, the individual
related to use of your car in giving services to a noncash charitable contributions if it is more must have successfully completed
qualified organization, you must keep reliable than $500 and you don't submit Form 8283 with professional or college-level course-
written records of your expenses. Whether your your return. work obtained from:
records are considered reliable depends on all i. A professional or college-level
the facts and circumstances. Generally, they Deduction over $5,000. You must com-
may be considered reliable if you made them plete Section B of Form 8283 for each item or educational organization,
regularly and at or near the time you had the ex- group of similar items for which you claim a de- ii. A professional trade or appraiser
penses. duction of over $5,000. (However, if you con- organization that regularly offers
For example, your records might show the tributed publicly traded securities, complete educational programs in valuing
name of the organization you were serving and Section A instead.) In figuring whether your de- the type of property, or
the dates you used your car for a charitable pur- duction for a group of similar items was more
pose. If you use the standard mileage rate of 14 than $5,000, consider all items in the group, iii. An employer as part of an em-
cents a mile, your records must show the miles even if items in the group were donated to more ployee apprenticeship or educa-
you drove your car for the charitable purpose. If than one organization. However, you must file a tion program similar to professio-
you deduct your actual expenses, your records separate Form 8283, Section B, for each organ- nal or college-level courses.
must show the costs of operating the car that ization. The organization that received the prop- 2. The individual regularly prepares apprais-
are directly related to a charitable purpose. erty must complete and sign Part V of Sec- als for which he or she is paid.
See Car expenses under Out-of-Pocket Ex- tion B.
3. The individual is not an excluded individ-
penses in Giving Services, earlier, for the ex- Vehicle donations. If you donated a car, ual.
penses you can deduct. boat, airplane, or other vehicle, you may have to
attach a copy of Form 1098-C (or other state- See Pub. 561 for more information.
ment) to your return. For details, see Cars, Easement on building in historic district.
How To Report Boats, and Airplanes, earlier. If you claim a deduction for a qualified conser-
Report your charitable contributions on Sched- Clothing and household items not in vation contribution for an easement on the exte-
ule A (Form 1040), lines 11 through 14. good used condition. You must include with rior of a building in a registered historic district,
your return a Qualified appraisal, which is pre- you must include a qualified appraisal (defined
If you made noncash contributions, you may pared by a Qualified appraiser, of any single do- earlier), photographs, and certain other informa-
also be required to fill out parts of Form 8283. nated item of clothing or any donated house- tion with your return. See Qualified Conserva-
See Noncash contributions, later. hold item that isn't in good used condition or tion Contribution, earlier.
better and for which you deduct more than Deduction over $500,000. If you claim a
Cash contributions and out-of-pocket ex- $500. See Clothing and Household Items, ear- deduction of more than $500,000 for a contribu-
penses. Enter your cash contributions, includ- lier. tion of property, you must attach a Qualified ap-
ing out-of-pocket expenses, on Schedule A praisal, which is prepared by a Qualified ap-
(Form 1040), line 11. Qualified appraisal. A qualified appraisal
is an appraisal document that: praiser, of the property to your return. This
Reporting expenses for student living • Is made, signed, and dated by a qualified doesn't apply to contributions of cash, qualified
with you. If you claim amounts paid for a stu- appraiser (defined later) in accordance vehicles for which you obtained a CWA, certain
dent who lives with you, as described earlier un- with generally accepted appraisal stand- inventory, publicly traded securities, or intellec-
der Expenses Paid for Student Living With You, ards; tual property. See Regulations section
you must submit with your return: • Meets the relevant requirements of Regu- 1.170A-16(e)(2).
lations section 1.170A-17(a); In figuring whether your deduction is over
$500,000, combine the claimed deductions for

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all similar items donated to any qualified organi- pensions and retirement-related issues • Required to include their preparer tax iden-
zation during the year. unique to seniors. Go to IRS.gov/TCE, tification number (PTIN).
If you don't attach the appraisal, you can't download the free IRS2Go app, or call
deduct your contribution, unless your failure to 888-227-7669 for information on free tax Although the tax preparer always signs the
attach it is due to reasonable cause and not to 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
poses of the property. The organization must MilTax). on IRS.gov.
also send you a copy of the form. However, the Also, the IRS offers Free Fillable
organization need not file Form 8282 to report Forms, which can be completed online and Coronavirus. Go to IRS.gov/Coronavirus for
the sale of an item if you signed a statement on then filed electronically regardless of in- links to information on the impact of the corona-
Section B of Form 8283 stating that the ap- come. virus, as well as tax relief available for individu-
praised value of the item, or a specific item als and families, small and large businesses,
within a group of similar items, was $500 or Using online tools to help prepare your re- and tax-exempt organizations.
less. For this purpose, all shares of nonpublicly turn. Go to IRS.gov/Tools for the following.
traded stock or securities, or items that form a • The Earned Income Tax Credit Assistant Employers can register to use Business
set (such as a collection of books written by the (IRS.gov/EITCAssistant) determines if Services Online. The Social Security Adminis-
same author or a group of place settings), are you’re eligible for the earned income credit tration (SSA) offers online service at SSA.gov/
considered to be one item. (EIC). employer for fast, free, and secure online W-2
• The Online EIN Application IRS.gov/EIN ( ) filing options to CPAs, accountants, enrolled
helps you get an employer identification agents, and individuals who process Form W-2,
How To Get Tax Help number (EIN) at no cost. Wage and Tax Statement, and Form W-2c,
• The Tax Withholding Estimator IRS.gov/ ( Corrected Wage and Tax Statement.
If you have questions about a tax issue; need W4app) makes it easier for you to estimate
help preparing your tax return; or want to down- the federal income tax you want your em- IRS social media. Go to IRS.gov/SocialMedia
load free publications, forms, or instructions, go ployer to withhold from your paycheck. to see the various social media tools the IRS
to IRS.gov to find resources that can help you This is tax withholding. See how your with- uses to share the latest information on tax
right away. holding affects your refund, take-home changes, scam alerts, initiatives, products, and
pay, or tax due. services. At the IRS, privacy and security are
our highest priority. We use these tools to share
Preparing and filing your tax return. After • The First-Time Homebuyer Credit Account public information with you. Don’t post your so-
receiving all your wage and earnings state- Look-up IRS.gov/HomeBuyer ( ) tool pro- cial security number (SSN) or other confidential
ments (Forms W-2, W-2G, 1099-R, 1099-MISC, vides information on your repayments and information on social media sites. Always pro-
1099-NEC, etc.); unemployment compensation account balance. tect your identity when using any social net-
statements (by mail or in a digital format) or • The Sales Tax Deduction Calculator working site.
other government payment statements (Form (IRS.gov/SalesTax) figures the amount you The following IRS YouTube channels pro-
1099-G); and interest, dividend, and retirement can claim if you itemize deductions on vide short, informative videos on various tax-re-
statements from banks and investment firms Schedule A (Form 1040). lated topics in English, Spanish, and ASL.
(Forms 1099), you have several options to Youtube.com/irsvideos.
choose from to prepare and file your tax return. Getting answers to your tax ques- •
You can prepare the tax return yourself, see if tions. On IRS.gov, you can get • Youtube.com/irsvideosmultilingua.
you qualify for free tax preparation, or hire a tax up-to-date information on current • Youtube.com/irsvideosASL.
professional to prepare your return. events and changes in tax law.
Watching IRS videos. The IRS Video portal
• IRS.gov/Help: A variety of tools to help you (IRSVideos.gov) contains video and audio pre-
Free options for tax preparation. Go to get answers to some of the most common sentations for individuals, small businesses,
IRS.gov to see your options for preparing and tax questions. and tax professionals.
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, Online tax information in other languages.
• Free File. This program lets you prepare based on your input, provide answers on a You can find information on IRS.gov/
and file your federal individual income tax number of tax law topics. MyLanguage if English isn’t your native lan-
return for free using brand-name tax-prep- • IRS.gov/Forms: Find forms, instructions, guage.
aration-and-filing software or Free File filla- and publications. You will find details on
ble forms. However, state tax preparation the most recent tax changes and interac- Free Over-the-Phone Interpreter (OPI) Serv-
may not be available through Free File. Go tive links to help you find answers to your ice. The IRS is committed to serving our multi-
to IRS.gov/FreeFile to see if you qualify for questions. lingual customers by offering OPI services. The
free online federal tax preparation, e-filing, • You may also be able to access tax law in- OPI Service is a federally funded program and
and direct deposit or payment options. formation in your electronic filing software. is available at Taxpayer Assistance Centers
• VITA. The Volunteer Income Tax Assis- (TACs), other IRS offices, and every VITA/TCE
tance (VITA) program offers free tax help return site. The OPI Service is accessible in
to people with low-to-moderate incomes, Need someone to prepare your tax return? more than 350 languages.
persons with disabilities, and limited-Eng- There are various types of tax return preparers,
lish-speaking taxpayers who need help including enrolled agents, certified public ac- Accessibility Helpline available for taxpay-
preparing their own tax returns. Go to countants (CPAs), accountants, and many oth- ers with disabilities. Taxpayers who need in-
IRS.gov/VITA, download the free IRS2Go ers who don’t have professional credentials. If formation about accessibility services can call
app, or call 800-906-9887 for information you choose to have someone prepare your tax 833-690-0598. The Accessibility Helpline can
on free tax return preparation. return, choose that preparer wisely. A paid tax answer questions related to current and future
• TCE. The Tax Counseling for the Elderly preparer is: accessibility products and services available in
(TCE) program offers free tax help for all • Primarily responsible for the overall sub- alternative media formats (for example, braille,
taxpayers, particularly those who are 60 stantive accuracy of your return, large print, audio, etc.). The Accessibility Help-
years of age and older. TCE volunteers • Required to sign the return, and line does not have access to your IRS account.
specialize in answering questions about For help with tax law, refunds, or
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account-related issues, go to IRS.gov/ ceive their refunds. If you don’t have a bank ac- • Electronic Federal Tax Payment System:
LetUsHelp. count, go to IRS.gov/DirectDeposit for more in- Best option for businesses. Enrollment is
formation on where to find a bank or credit required.
Note. Form 9000, Alternative Media Prefer- union that can open an account online. • Check or Money Order: Mail your payment
ence, or Form 9000(SP) allows you to elect to to the address listed on the notice or in-
receive certain types of written correspondence Getting a transcript of your return. The structions.
in the following formats. quickest way to get a copy of your tax transcript • Cash: You may be able to pay your taxes
• Standard Print. is to go to IRS.gov/Transcripts. Click on either with cash at a participating retail store.
• Large Print. “Get Transcript Online” or “Get Transcript by • Same-Day Wire: You may be able to do
Mail” to order a free copy of your transcript. If same-day wire from your financial institu-
• Braille. you prefer, you can order your transcript by call- tion. Contact your financial institution for
• Audio (MP3). ing 800-908-9946. availability, cost, and time frames.
• Plain Text File (TXT). Reporting and resolving your tax-related Note. The IRS uses the latest encryption
• Braille Ready File (BRF). identity theft issues. technology to ensure that the electronic pay-
• Tax-related identity theft happens when ments you make online, by phone, or from a
Disasters. Go to Disaster Assistance and someone steals your personal information mobile device using the IRS2Go app are safe
Emergency Relief for Individuals and to commit tax fraud. Your taxes can be af- and secure. Paying electronically is quick, easy,
Businesses to review the available disaster tax fected if your SSN is used to file a fraudu- and faster than mailing in a check or money or-
relief. lent return or to claim a refund or credit. der.
• The IRS doesn’t initiate contact with tax-
Getting tax forms and publications. Go to payers by email, text messages (including What if I can’t pay now? Go to IRS.gov/
IRS.gov/Forms to view, download, or print all shortened links), telephone calls, or social Payments for more information about your op-
the forms, instructions, and publications you media channels to request or verify per- tions.
may need. Or, you can go to IRS.gov/ sonal or financial information. This in- • Apply for an online payment agreement
OrderForms to place an order. cludes requests for personal identification (IRS.gov/OPA) to meet your tax obligation
numbers (PINs), passwords, or similar in- in monthly installments if you can’t pay
Getting tax publications and instructions in formation for credit cards, banks, or other your taxes in full today. Once you complete
eBook format. You can also download and financial accounts. the online process, you will receive imme-
view popular tax publications and instructions • Go to IRS.gov/IdentityTheft, the IRS Iden- diate notification of whether your agree-
(including the Instructions for Form 1040) on tity Theft Central webpage, for information ment has been approved.
mobile devices as eBooks at IRS.gov/eBooks. on identity theft and data security protec- • Use the Offer in Compromise Pre-Qualifier
tion for taxpayers, tax professionals, and to see if you can settle your tax debt for
Note. IRS eBooks have been tested using businesses. If your SSN has been lost or less than the full amount you owe. For
Apple's iBooks for iPad. Our eBooks haven’t stolen or you suspect you’re a victim of more information on the Offer in Compro-
been tested on other dedicated eBook readers, tax-related identity theft, you can learn mise program, go to IRS.gov/OIC.
and eBook functionality may not operate as in- what steps you should take.
tended. Get an Identity Protection PIN (IP PIN). IP Filing an amended return. Go to IRS.gov/
•
Access your online account (individual tax- PINs are six-digit numbers assigned to tax- Form1040X for information and updates.
payers only). Go to IRS.gov/Account to se- payers to help prevent the misuse of their Checking the status of your amended re-
curely access information about your federal tax SSNs on fraudulent federal income tax re- turn. Go to IRS.gov/WMAR to track the status
account. turns. When you have an IP PIN, it pre- of Form 1040-X amended returns.
• View the amount you owe and a break- vents someone else from filing a tax return
down by tax year. with your SSN. To learn more, go to Note. It can take up to 3 weeks from the
• See payment plan details or apply for a IRS.gov/IPPIN. date you filed your amended return for it to
show up in our system, and processing it can
new payment plan. Ways to check on the status of your refund. take up to 16 weeks.
• Make a payment or view 5 years of pay- Go to IRS.gov/Refunds.
ment history and any pending or sched- •
uled payments. • Download the official IRS2Go app to your Understanding an IRS notice or letter
mobile device to check your refund status. you’ve received. Go to IRS.gov/Notices to
data from your most recent tax return, and •
• Access your tax records, including key Call the automated refund hotline at find additional information about responding to
800-829-1954.
transcripts. an IRS notice or letter.
• View digital copies of select notices from Note. The IRS can’t issue refunds before Note. You can use Schedule LEP (Form
the IRS. mid-February for returns that claimed the EIC or 1040), Request for Change in Language Prefer-
• Approve or reject authorization requests the additional child tax credit (ACTC). This ap- ence, to state a preference to receive notices,
from tax professionals. plies to the entire refund, not just the portion as- letters, or other written communications from
• View your address on file or manage your sociated with these credits. the IRS in an alternative language. You may not
communication preferences.
immediately receive written communications in
Making a tax payment. Go to IRS.gov/ the requested language. The IRS’s commitment
Tax Pro Account. This tool lets your tax pro- Payments for information on how to make a to LEP taxpayers is part of a multi-year timeline
fessional submit an authorization request to ac- payment using any of the following options. that is scheduled to begin providing translations
cess your individual taxpayer IRS online • IRS Direct Pay: Pay your individual tax bill in 2023. You will continue to receive communi-
account. For more information, go to IRS.gov/ or estimated tax payment directly from cations, including notices and letters in English
TaxProAccount. your checking or savings account at no until they are translated to your preferred lan-
cost to you. guage.
Using direct deposit. The fastest way to re- Debit or Credit Card: Choose an approved
ceive a tax refund is to file electronically and •
payment processor to pay online or by Contacting your local IRS office. Keep in
choose direct deposit, which securely and elec- phone. mind, many questions can be answered on
financial account. Direct deposit also avoids the •
tronically transfers your refund directly into your Electronic Funds Withdrawal: Schedule a IRS.gov without visiting an IRS TAC. Go to
payment when filing your federal taxes us- IRS.gov/LetUsHelp for the topics people ask
possibility that your check could be lost, stolen, ing tax return preparation software or about most. If you still need help, IRS TACs
destroyed, or returned undeliverable to the IRS. through a tax professional. provide tax help when a tax issue can’t be
Eight in 10 taxpayers use direct deposit to re-

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handled online or by phone. All TACs now pro- you and how they apply. These are your rights. these broad issues, report it to them at IRS.gov/
vide service by appointment, so you’ll know in Know them. Use them. SAMS.
advance that you can get the service you need
without long wait times. Before you visit, go to What Can TAS Do for You? TAS for Tax Professionals
IRS.gov/TACLocator to find the nearest TAC
and to check hours, available services, and ap- TAS can help you resolve problems that you TAS can provide a variety of information for tax
pointment options. Or, on the IRS2Go app, un- can’t resolve with the IRS. And their service is professionals, including tax law updates and
der the Stay Connected tab, choose the Con- free. If you qualify for their assistance, you will guidance, TAS programs, and ways to let TAS
tact Us option and click on “Local Offices.” be assigned to one advocate who will work with know about systemic problems you’ve seen in
you throughout the process and will do every- your practice.
The Taxpayer Advocate thing possible to resolve your issue. TAS can
help you if:
Service (TAS) Is Here To • Your problem is causing financial difficulty Low Income Taxpayer
Help You for you, your family, or your business; Clinics (LITCs)
What Is TAS? • You face (or your business is facing) an
immediate threat of adverse action; or LITCs are independent from the IRS. LITCs
TAS is an independent organization within the • You’ve tried repeatedly to contact the IRS represent individuals whose income is below a
IRS that helps taxpayers and protects taxpayer but no one has responded, or the IRS certain level and need to resolve tax problems
rights. Their job is to ensure that every taxpayer hasn’t responded by the date promised. with the IRS, such as audits, appeals, and tax
is treated fairly and that you know and under- collection disputes. In addition, LITCs can pro-
vide information about taxpayer rights and re-
stand your rights under the Taxpayer Bill of How Can You Reach TAS? sponsibilities in different languages for individu-
Rights.
als who speak English as a second language.
TAS has offices in every state, the District of Services are offered for free or a small fee for
How Can You Learn About Your Columbia, and Puerto Rico. Your local advo- eligible taxpayers. To find an LITC near you, go
Taxpayer Rights? cate’s number is in your local directory and at to TaxpayerAdvocate.IRS.gov/about-us/Low-
TaxpayerAdvocate.IRS.gov/Contact-Us. You Income-Taxpayer-Clinics-LITC or see IRS Pub.
The Taxpayer Bill of Rights describes 10 basic can also call them at 877-777-4778. 4134, Low Income Taxpayer Clinic List.
rights that all taxpayers have when dealing with
the IRS. Go to TaxpayerAdvocate.IRS.gov to How Else Does TAS Help
help you understand what these rights mean to Taxpayers?
TAS works to resolve large-scale problems that
affect many taxpayers. If you know of one of

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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.
 
                                    Contributions you can deduct  3 Motor vehicles, FMV   11          Recapture:
A                                   Conventions of a qualified                                         No exempt use   12
                                      organization  5
Acknowledgment    19                                                N                                 Recapture of deduction of 
                                                                                                       fractional interest in tangible 
  Contemporaneous    19             D                               Noncash contributions    19        personal property:
Adoption expenses    7                                                How to report 21                 Additional tax 9
Airplanes, donations of   8         Daily allowance (per diem) from   Substantiation requirements  19 Reporting 21
Appraisal fees 7                      a charitable organization  6  Nondeductible contributions    6  Retirement home  7
Assistance (See Tax help)           Deduction limits  14
                                    Determining FMV    10           O
B                                   Disaster relief 1                                                 S
                                    Donor-advised funds   7         Ordinary income property   11     Services, value of 7
Bargain sales  13                                                   Out-of-pocket expenses    14      Split-dollar insurance 
Blood donated  7                    E                               Out-of-pocket expenses in giving   arrangements    7
Boats, donations of  8                                                services  5                     Student 5
Boats, FMV  11                      Easement  9                                                        Exchange program   5
                                                                    P                                 Student living with you 4 21, 
C                                   F                               Payroll deductions  19            Substantiation requirements   18
Canadian charity  3                 Food inventory  12              Penalty, valuation 
Capital gain property  11           Foreign organizations:            overstatement    13             T
Car expenses   5 21,                  Canadian  3                   Personal expenses    7            Tangible personal property:
Carryovers  18                        Israeli 3                     Private foundation  14             Future interest in 10
Cars, donations of   8                Mexican   3                   Private nonoperating              Tax help 22
Cash contributions,                 Form:                             foundation   12 14, 
  substantiation                      8282 22                       Private operating foundation   14 Time, value of 7
  requirements   19                   8283 21                       Property:                         Token items 4
Charity benefit events 3            Foster parents  5                 Bargain sales 13                Travel expenses  5
Church deacon  5                    Future interests in tangible      Basis 11                        Travel expenses for charitable 
                                                                                                       services  6
Clothing:                             personal property   10          Capital gain 11                 Tuition 7
  FMV of  10                                                          Capital gain election 16
Contributions from which you        H                                 Decreased in value  11          U
  benefit 3 7,                      Historic building  9              Future interests in tangible 
                                                                      personal property     10        Underprivileged youths  5
Contributions of property     7     Household items:                  Increased in value  11          Uniforms 5
  rules:
Contributions subject to special      FMV of  11                      Inventory 10                    Unrelated use  12
  Car, boat, or airplane:           How to report   21                Ordinary income   11
  1098–C     7                        Noncash contributions  21       Unrelated use 12                V
  Clothing 7                                                        Publications (See Tax help)       Volunteers 5
  Fractional interest in tangible   I
  personal property    7            Inventory, food 12              Q                                 W
  personal property    7
  Future interest in tangible       Israeli charity 3               Qualified appraisal  21           Whaling captain 6
  Household items    7                                              Qualified appraiser  21           When to deduct charitable 
  Inventory from your business    7 L                               Qualified charitable               contributions   13
  Partial interest in property 7    Legislation, influencing 7        distributions 7
  Patent or other intellectual      Limits on deductions  14        Qualified organizations:
  property     7                      Calculation   16                Foreign qualified 
  Property subject to a debt   7                                      organizations     2
                                                                      Types 2
  Qualified conservation            M
  contribution   7
  Taxidermy property   7            Meals 7                         R
Contributions to nonqualified       Membership fees or dues    4
  organizations:                    Mexican charity   3             Raffle or bingo 7
  Foreign organizations   6         Motor vehicles, donations of 8

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