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File income taxes online Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. File income taxes online Text message. File income taxes online Credit card. File income taxes online Pay-by-phone account. File income taxes online Stock certificate. File income taxes online Promissory note. File income taxes online Option. File income taxes online Borrowed funds. File income taxes online Conditional gift. File income taxes online Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. File income taxes online Total deduction over $500. File income taxes online Deduction over $5,000 for one item. File income taxes online Vehicle donations. File income taxes online Clothing and household items not in good used condition. File income taxes online Easement on building in historic district. File income taxes online Deduction over $500,000. File income taxes online How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. File income taxes online Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. File income taxes online How to check whether an organization can receive deductible charitable contributions. File income taxes online   You can ask any organization whether it is a qualified organization, and most will be able to tell you. File income taxes online Or go to IRS. File income taxes online gov. File income taxes online Click on “Tools” and then on “Exempt Organizations Select Check” (www. File income taxes online irs. File income taxes online gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). File income taxes online This online tool will enable you to search for qualified organizations. File income taxes online You can also call the IRS to find out if an organization is qualified. File income taxes online Call 1-877-829-5500. File income taxes online People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. File income taxes online Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. File income taxes online gsa. File income taxes online gov/fedrelay. File income taxes online Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. File income taxes online A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). File income taxes online It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. File income taxes online Certain organizations that foster national or international amateur sports competition also qualify. File income taxes online War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). File income taxes online Domestic fraternal societies, orders, and associations operating under the lodge system. File income taxes online (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. File income taxes online ) Certain nonprofit cemetery companies or corporations. File income taxes online (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. File income taxes online ) The United States or any state, the District of Columbia, a U. File income taxes online S. File income taxes online possession (including Puerto Rico), a political subdivision of a state or U. File income taxes online S. File income taxes online possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. File income taxes online (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. File income taxes online ) Example 1. File income taxes online You contribute cash to your city's police department to be used as a reward for information about a crime. File income taxes online The city police department is a qualified organization, and your contribution is for a public purpose. File income taxes online You can deduct your contribution. File income taxes online Example 2. File income taxes online You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. File income taxes online Because the trust fund is part of the U. File income taxes online S. File income taxes online Government, you contributed to a qualified organization. File income taxes online You can deduct your contribution. File income taxes online Examples. File income taxes online   The following list gives some examples of qualified organizations. File income taxes online Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. File income taxes online Most nonprofit charitable organizations such as the American Red Cross and the United Way. File income taxes online Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. File income taxes online This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. File income taxes online However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . File income taxes online Nonprofit hospitals and medical research organizations. File income taxes online Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. File income taxes online Nonprofit volunteer fire companies. File income taxes online Nonprofit organizations that develop and maintain public parks and recreation facilities. File income taxes online Civil defense organizations. File income taxes online Canadian charities. File income taxes online   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. File income taxes online To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. File income taxes online See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. File income taxes online Mexican charities. File income taxes online   Under the U. File income taxes online S. File income taxes online -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. File income taxes online S. File income taxes online law. File income taxes online To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. File income taxes online The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. File income taxes online Israeli charities. File income taxes online   Under the U. File income taxes online S. File income taxes online -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. File income taxes online S. File income taxes online law. File income taxes online To deduct your contribution to an Israeli charity, you must have income from sources in Israel. File income taxes online The limits described in Limits on Deductions , later, apply. File income taxes online The deduction is also limited to 25% of your adjusted gross income from Israeli sources. File income taxes online Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. File income taxes online A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. File income taxes online The contributions must be made to a qualified organization and not set aside for use by a specific person. File income taxes online If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. File income taxes online See Contributions of Property , later. File income taxes online Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. File income taxes online In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. File income taxes online See Limits on Deductions , later. File income taxes online Table 1 in this publication gives examples of contributions you can and cannot deduct. File income taxes online Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. File income taxes online Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. File income taxes online If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. File income taxes online For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File income taxes online Example 1. File income taxes online You pay $65 for a ticket to a dinner-dance at a church. File income taxes online Your entire $65 payment goes to the church. File income taxes online The ticket to the dinner-dance has a fair market value of $25. File income taxes online When you buy your ticket, you know its value is less than your payment. File income taxes online To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). File income taxes online You can deduct $40 as a charitable contribution to the church. File income taxes online Example 2. File income taxes online At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. File income taxes online The amount you pay is no more than the fair rental value. File income taxes online You have not made a deductible charitable contribution. File income taxes online Athletic events. File income taxes online   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. File income taxes online   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. File income taxes online Subtract the price of the tickets from your payment. File income taxes online You can deduct 80% of the remaining amount as a charitable contribution. File income taxes online Example 1. File income taxes online You pay $300 a year for membership in a university's athletic scholarship program. File income taxes online The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. File income taxes online You can deduct $240 (80% of $300) as a charitable contribution. File income taxes online Example 2. File income taxes online The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. File income taxes online You must subtract the usual price of a ticket ($120) from your $300 payment. File income taxes online The result is $180. File income taxes online Your deductible charitable contribution is $144 (80% of $180). File income taxes online Charity benefit events. File income taxes online   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. File income taxes online   If there is an established charge for the event, that charge is the value of your benefit. File income taxes online If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. File income taxes online Whether you use the tickets or other privileges has no effect on the amount you can deduct. File income taxes online However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. File income taxes online    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. File income taxes online If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. File income taxes online Example. File income taxes online You pay $40 to see a special showing of a movie for the benefit of a qualified organization. File income taxes online Printed on the ticket is “Contribution–$40. File income taxes online ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). File income taxes online Membership fees or dues. File income taxes online   You may be able to deduct membership fees or dues you pay to a qualified organization. File income taxes online However, you can deduct only the amount that is more than the value of the benefits you receive. File income taxes online   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. File income taxes online They are not qualified organizations. File income taxes online Certain membership benefits can be disregarded. File income taxes online   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. File income taxes online Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. File income taxes online Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. File income taxes online 20. File income taxes online Token items. File income taxes online   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. File income taxes online You receive only a small item or other benefit of token value. File income taxes online The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. File income taxes online The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. File income taxes online Written statement. File income taxes online   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. File income taxes online The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. File income taxes online It must also give you a good faith estimate of the value of those goods or services. File income taxes online   The organization can give you the statement either when it solicits or when it receives the payment from you. File income taxes online Exception. File income taxes online   An organization will not have to give you this statement if one of the following is true. File income taxes online The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. File income taxes online You receive only items whose value is not substantial as described under Token items , earlier. File income taxes online You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. File income taxes online Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. File income taxes online You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. File income taxes online You can deduct up to $50 a month for each full calendar month the student lives with you. File income taxes online Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. File income taxes online Qualified organization. File income taxes online   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). File income taxes online For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. File income taxes online But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. File income taxes online Relative. File income taxes online   The term “relative” means any of the following persons. File income taxes online Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). File income taxes online A legally adopted child is considered your child. File income taxes online Your brother, sister, half brother, half sister, stepbrother, or stepsister. File income taxes online Your father, mother, grandparent, or other direct ancestor. File income taxes online Your stepfather or stepmother. File income taxes online A son or daughter of your brother or sister. File income taxes online A brother or sister of your father or mother. File income taxes online Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. File income taxes online Dependent. File income taxes online   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File income taxes online    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. File income taxes online S. File income taxes online residents and cannot be claimed as dependents. File income taxes online Qualifying expenses. File income taxes online   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. File income taxes online Expenses that do not qualify. File income taxes online   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. File income taxes online Nor can you deduct general household expenses, such as taxes, insurance, and repairs. File income taxes online Reimbursed expenses. File income taxes online   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. File income taxes online However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. File income taxes online Mutual exchange program. File income taxes online   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. File income taxes online Reporting expenses. File income taxes online   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. File income taxes online Out-of-Pocket Expenses in Giving Services Table 2. File income taxes online Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. File income taxes online All of the rules explained in this publication also apply. File income taxes online See, in particular, Out-of-Pocket Expenses in Giving Services . File income taxes online Question Answer I volunteer 6 hours a week in the office of a qualified organization. File income taxes online The receptionist is paid $10 an hour for the same work. File income taxes online Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. File income taxes online  The office is 30 miles from my home. File income taxes online 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. File income taxes online If you do not want to figure your actual costs, you can deduct 14 cents for each mile. File income taxes online I volunteer as a Red Cross nurse's aide at a hospital. File income taxes online Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. File income taxes online I pay a babysitter to watch my children while I volunteer for a qualified organization. File income taxes online Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. File income taxes online (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. File income taxes online ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. File income taxes online The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. File income taxes online Table 2 contains questions and answers that apply to some individuals who volunteer their services. File income taxes online Underprivileged youths selected by charity. File income taxes online   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. File income taxes online The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. File income taxes online Your own similar expenses in accompanying the youths are not deductible. File income taxes online Conventions. File income taxes online   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. File income taxes online However, see Travel , later. File income taxes online   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. File income taxes online You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. File income taxes online   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. File income taxes online You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. File income taxes online Uniforms. File income taxes online   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. File income taxes online Foster parents. File income taxes online   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. File income taxes online A qualified organization must select the individuals you take into your home for foster care. File income taxes online   You can deduct expenses that meet both of the following requirements. File income taxes online They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. File income taxes online They are incurred primarily to benefit the qualified organization. File income taxes online   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. File income taxes online For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File income taxes online Example. File income taxes online You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. File income taxes online Your unreimbursed expenses are not deductible as charitable contributions. File income taxes online Church deacon. File income taxes online   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. File income taxes online These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. File income taxes online Car expenses. File income taxes online   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. File income taxes online You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. File income taxes online   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. File income taxes online   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. File income taxes online   You must keep reliable written records of your car expenses. File income taxes online For more information, see Car expenses under Records To Keep, later. File income taxes online Travel. File income taxes online   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. File income taxes online This applies whether you pay the expenses directly or indirectly. File income taxes online You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. File income taxes online   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. File income taxes online Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. File income taxes online However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. File income taxes online Example 1. File income taxes online You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. File income taxes online You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. File income taxes online You participate in the activities of the group and enjoy your time with them. File income taxes online You oversee the breaking of camp and you transport the group home. File income taxes online You can deduct your travel expenses. File income taxes online Example 2. File income taxes online You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. File income taxes online The project is sponsored by a charitable organization. File income taxes online In most circumstances, you cannot deduct your expenses. File income taxes online Example 3. File income taxes online You work for several hours each morning on an archeological dig sponsored by a charitable organization. File income taxes online The rest of the day is free for recreation and sightseeing. File income taxes online You cannot take a charitable contribution deduction even though you work very hard during those few hours. File income taxes online Example 4. File income taxes online You spend the entire day attending a charitable organization's regional meeting as a chosen representative. File income taxes online In the evening you go to the theater. File income taxes online You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. File income taxes online Daily allowance (per diem). File income taxes online   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. File income taxes online You may be able to deduct any necessary travel expenses that are more than the allowance. File income taxes online Deductible travel expenses. File income taxes online   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. File income taxes online Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. File income taxes online For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. File income taxes online Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. File income taxes online The deduction is limited to $10,000 a year. File income taxes online To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. File income taxes online Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. File income taxes online Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. File income taxes online You must keep records showing the time, place, date, amount, and nature of the expenses. File income taxes online For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. File income taxes online irs. File income taxes online gov/pub/irs-irbs/irb06-47. File income taxes online pdf. File income taxes online Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. File income taxes online You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. File income taxes online Detailed discussions of these items follow. File income taxes online Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. File income taxes online Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. File income taxes online Contributions to individuals who are needy or worthy. File income taxes online You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. File income taxes online But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. File income taxes online Example. File income taxes online You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. File income taxes online However, you cannot deduct contributions earmarked for relief of a particular individual or family. File income taxes online Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. File income taxes online Expenses you paid for another person who provided services to a qualified organization. File income taxes online Example. File income taxes online Your son does missionary work. File income taxes online You pay his expenses. File income taxes online You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. File income taxes online Payments to a hospital that are for a specific patient's care or for services for a specific patient. File income taxes online You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. File income taxes online Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. File income taxes online Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. File income taxes online Chambers of commerce and other business leagues or organizations. File income taxes online Civic leagues and associations. File income taxes online Communist organizations. File income taxes online Country clubs and other social clubs. File income taxes online Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. File income taxes online (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. File income taxes online ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. File income taxes online However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. File income taxes online For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. File income taxes online The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. File income taxes online Homeowners' associations. File income taxes online Labor unions. File income taxes online But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). File income taxes online See Publication 529, Miscellaneous Deductions. File income taxes online Political organizations and candidates. File income taxes online Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. File income taxes online See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File income taxes online These contributions include the following. File income taxes online Contributions for lobbying. File income taxes online This includes amounts you earmark for use in, or in connection with, influencing specific legislation. File income taxes online Contributions to a retirement home for room, board, maintenance, or admittance. File income taxes online Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. File income taxes online Costs of raffles, bingo, lottery, etc. File income taxes online You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. File income taxes online For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. File income taxes online Dues to fraternal orders and similar groups. File income taxes online However, see Membership fees or dues under Contributions From Which You Benefit, earlier. File income taxes online Tuition, or amounts you pay instead of tuition. File income taxes online You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. File income taxes online You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. File income taxes online ” Contributions connected with split-dollar insurance arrangements. File income taxes online You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. File income taxes online Example. File income taxes online You donate money to a charitable organization. File income taxes online The charity uses the money to purchase a cash value life insurance policy. File income taxes online The beneficiaries under the insurance policy include members of your family. File income taxes online Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. File income taxes online Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. File income taxes online You must have been at least age 70½ when the distribution was made. File income taxes online Your total QCDs for the year cannot be more than $100,000. File income taxes online If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. File income taxes online See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. File income taxes online Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. File income taxes online Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. File income taxes online The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. File income taxes online Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. File income taxes online However, you may be able to claim a tax credit for these expenses. File income taxes online Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. File income taxes online See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. File income taxes online You also may be able to claim an exemption for the child. File income taxes online See Exemptions for Dependents in Publication 501 for more information. File income taxes online Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. File income taxes online But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). File income taxes online See Deductions Subject to the 2% Limit in Publication 529 for more information. File income taxes online Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. File income taxes online There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. File income taxes online Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. File income taxes online For details, see Internal Revenue Code section 170(f)(18). File income taxes online Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. File income taxes online For details, see Partial Interest in Property under Contributions of Property, later. File income taxes online Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. File income taxes online However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. File income taxes online See Giving Property That Has Increased in Value , later. File income taxes online For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. File income taxes online Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. File income taxes online These special rules are described next. File income taxes online Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. File income taxes online Exception. File income taxes online   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. File income taxes online Household items. File income taxes online   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. File income taxes online   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. File income taxes online Fair market value. File income taxes online   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. File income taxes online Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. File income taxes online A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. File income taxes online Deduction more than $500. File income taxes online   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. File income taxes online If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. File income taxes online Form 1098-C. File income taxes online   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. File income taxes online The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. File income taxes online   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. File income taxes online S. File income taxes online Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. File income taxes online   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. File income taxes online    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. File income taxes online But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. File income taxes online Filing deadline approaching and still no Form 1098-C. File income taxes online   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. File income taxes online Request an automatic 6-month extension of time to file your return. File income taxes online You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. File income taxes online S. File income taxes online Individual Income Tax Return. File income taxes online For more information, see the instructions for Form 4868. File income taxes online File the return on time without claiming the deduction for the qualified vehicle. File income taxes online After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. File income taxes online S. File income taxes online Individual Income Tax Return, claiming the deduction. File income taxes online Attach Copy B of Form 1098-C (or other statement) to the amended return. File income taxes online Exceptions. File income taxes online   There are two exceptions to the rules just described for deductions of more than $500. File income taxes online Exception 1—vehicle used or improved by organization. File income taxes online   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. File income taxes online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. File income taxes online The Form 1098-C (or other statement) will show whether this exception applies. File income taxes online    Exception 2—vehicle given or sold to needy individual. File income taxes online   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. File income taxes online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. File income taxes online The Form 1098-C (or other statement) will show whether this exception applies. File income taxes online   This exception does not apply if the organization sells the vehicle at auction. File income taxes online In that case, you cannot deduct the vehicle's fair market value. File income taxes online Example. File income taxes online Anita donates a used car to a qualified organization. File income taxes online She bought it 3 years ago for $9,000. File income taxes online A used car guide shows the fair market value for this type of car is $6,000. File income taxes online However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. File income taxes online Neither exception 1 nor exception 2 applies. File income taxes online If Anita itemizes her deductions, she can deduct $2,900 for her donation. File income taxes online She must attach Form 1098-C and Form 8283 to her return. File income taxes online Deduction $500 or less. File income taxes online   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. File income taxes online But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. File income taxes online   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. File income taxes online The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. File income taxes online Fair market value. File income taxes online   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. File income taxes online Donations of inventory. File income taxes online   The vehicle donation rules just described do not apply to donations of inventory. File income taxes online For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. File income taxes online See Inventory , later. File income taxes online Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. File income taxes online This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. File income taxes online Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. File income taxes online Your basis does not include transportation or travel costs. File income taxes online It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. File income taxes online In addition, it does not include the value of your time. File income taxes online Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. File income taxes online Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. File income taxes online This prevents you from deducting the same amount as both investment interest and a charitable contribution. File income taxes online If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. File income taxes online The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). File income taxes online For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. File income taxes online Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. File income taxes online Right to use property. File income taxes online   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. File income taxes online Example 1. File income taxes online You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. File income taxes online Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. File income taxes online Example 2. File income taxes online Mandy White owns a vacation home at the beach that she sometimes rents to others. File income taxes online For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. File income taxes online At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. File income taxes online Mandy cannot claim a deduction because of the partial interest rule. File income taxes online Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. File income taxes online See Contributions From Which You Benefit , earlier. File income taxes online Exceptions. File income taxes online   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. File income taxes online A remainder interest in your personal home or farm. File income taxes online A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. File income taxes online Example. File income taxes online You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. File income taxes online You can deduct the value of the remainder interest. File income taxes online An undivided part of your entire interest. File income taxes online This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. File income taxes online But see Fractional Interest in Tangible Personal Property , later. File income taxes online Example. File income taxes online You contribute voting stock to a qualified organization but keep the right to vote the stock. File income taxes online The right to vote is a substantial right in the stock. File income taxes online You have not contributed an undivided part of your entire interest and cannot deduct your contribution. File income taxes online A partial interest that would be deductible if transferred to certain types of trusts. File income taxes online A qualified conservation contribution (defined later). File income taxes online For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. File income taxes online Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. File income taxes online If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. File income taxes online Tangible personal property is defined later under Future Interest in Tangible Personal Property . File income taxes online A fractional interest in property is an undivided portion of your entire interest in the property. File income taxes online Example. File income taxes online An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. File income taxes online Recapture of deduction. File income taxes online   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. File income taxes online You contributed a fractional interest in tangible personal property after August 17, 2006. File income taxes online You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. File income taxes online   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. File income taxes online Additional tax. File income taxes online   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. File income taxes online Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. File income taxes online Qualified organization. File income taxes online   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. File income taxes online The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. File income taxes online   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. File income taxes online Qualified real property interest. File income taxes online   This is any of the following interests in real property. File income taxes online Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). File income taxes online A remainder interest. File income taxes online A restriction (granted in perpetuity) on the use that may be made of the real property. File income taxes online Conservation purposes. File income taxes online   Your contribution must be made only for one of the following conservation purposes. File income taxes online Preserving land areas for outdoor recreation by, or for the education of, the general public. File income taxes online Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. File income taxes online Preserving open space, including farmland and forest land, if it yields a significant public benefit. File income taxes online The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. File income taxes online Preserving a historically important land area or a certified historic structure. File income taxes online Building in registered historic district. File income taxes online   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. File income taxes online The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. File income taxes online You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. File income taxes online You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. File income taxes online   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. File income taxes online For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). File income taxes online   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. File income taxes online See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. File income taxes online You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). File income taxes online See Deductions Subject to the 2% Limit in Publication 529 for more information. File income taxes online More information. File income taxes online   For information about determining the fair market value of qualified conservation contributions, see Publication 561. File income taxes online For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. File income taxes online For more information about qualified conservation contributions, see Regulations section 1. File income taxes online 170A-14. File income taxes online Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. File income taxes online But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. File income taxes online Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. File income taxes online Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. File income taxes online Tangible personal property. File income taxes online   This is any property, other than land or buildings, that can be seen or touched. File income taxes online It includes furniture, books, jewelry, paintings, and cars. File income taxes online Future interest. File income taxes online   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. File income taxes online Example. File income taxes online You own an antique car that you contribute to a museum. File income taxes online You give up ownership, but retain the right to keep the car in your garage with your personal collection. File income taxes online Because you keep an interest in the property, you cannot deduct the contribution. File income taxes online If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. File income taxes online Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. File income taxes online The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. File income taxes online You must remove the amount of your charitable contribution deduction from your opening inventory. File income taxes online It is not part of the cost of goods sold. File income taxes online If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. File income taxes online Treat the inventory's cost as you would ordinarily treat it under your method of accounting. File income taxes online For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. File income taxes online A special rule applies to certain donations of food inventory. File income taxes online See Food Inventory, later. File income taxes online Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. File income taxes online Intellectual property means any of the following: Patents. File income taxes online Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). File income taxes online Trademarks. File income taxes online Trade names. File income taxes online Trade secrets. File income taxes online Know-how. File income taxes online Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). File income taxes online Other similar property or applications or registrations of such property. File income taxes online Additional deduction based on income. File income taxes online   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. File income taxes online   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. File income taxes online In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. File income taxes online However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. File income taxes online   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. File income taxes online The additional deductions cannot be taken for intellectual property donated to certain private foundations. File income taxes online Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. File income taxes online   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. File income taxes online   The organization is required to file an information return showing the income from the property, with a copy to you. File income taxes online This is done on Form 8899, Notice of Income From Donated Intellectual Property. File income taxes online Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. File income taxes online Publication 561 contains a more complete discussion. File income taxes online Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. File income taxes online Used clothing. File income taxes online   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. File income taxes online There are no fixed formulas or methods for finding the value of items of clothing. File income taxes online   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. File income taxes online      Also see Clothing and Household Items , earlier. File income taxes online Example. File income taxes online    Kristin donated a coat to a thrift store operated by her church. File income taxes online She paid $300 for the coat 3 years ago. File income taxes online Similar coats in the thrift store sell for $50. File income taxes online The fair market value of the coat is $50. File income taxes online Kristin's donation is limited to $50. File income taxes online Household items. File income taxes online   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. File income taxes online These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. File income taxes online For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. File income taxes online   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. File income taxes online Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. File income taxes online Do not include any of this evidence with your tax return. File income taxes online   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. File income taxes online   Also see Clothing and Household Items , earlier. File income taxes online Cars, boats, and airplanes. File income taxes online   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. File income taxes online Boats. File income taxes online   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. File income taxes online Cars. File income taxes online   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. File income taxes online The guides may be published monthly or seasonally, and for different regions of the country. File income taxes online These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. File income taxes online The prices are not “official” and these publications are not considered an appraisal of any specific donated property. File income taxes online But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. File income taxes online   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. File income taxes online You can also find used car pricing information on the Internet. File income taxes online   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. File income taxes online However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. File income taxes online The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. File income taxes online Example. File income taxes online You donate a used car in poor condition to a local high school for use by students studying car repair. File income taxes online A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. File income taxes online However, the guide shows the price for a private party sale of the car is only $750. File income taxes online The fair market value of the car is considered to be $750. File income taxes online Large quantities. File income taxes online   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. File income taxes online Example. File income taxes online You purchase 500 bibles for $1,000. File income taxes online The person who sells them to you says the retail value of these bibles is $3,000. File income taxes online If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. File income taxes online Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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Nuclear Energy, Science and Technology

Part of the Department of Energy, the Office of Nuclear Energy works to improve the safety, cost, security, and efficiency of nuclear energy generation, largely through research and development.

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Website: Nuclear Energy, Science and Technology

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Phone Number: (202) 586-5000 (Dept. of Energy Switchboard)

TTY: (800) 877-8339 (Dept. of Energy)

The File Income Taxes Online

File income taxes online 6. File income taxes online   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. File income taxes online If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. File income taxes online These additional contributions cannot be made with after-tax employee contributions. File income taxes online You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. File income taxes online The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. File income taxes online Figuring catch-up contributions. File income taxes online   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. File income taxes online Qualified retirement plans. File income taxes online (To determine if your plan is a qualified plan, ask your plan administrator. File income taxes online ) 403(b) plans. File income taxes online Simplified employee pension (SEP) plans. File income taxes online SIMPLE plans. File income taxes online   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. File income taxes online For 2013 the limit is $5,500, unchanged for 2014. File income taxes online    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. File income taxes online    Catch-up contributions do not affect your MAC. File income taxes online Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. File income taxes online You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. File income taxes online Prev  Up  Next   Home   More Online Publications