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Free state income tax forms 24. Free state income tax forms   Contributions Table of Contents Introduction Useful Items - You may want to see: 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 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 of PropertyException. Free state income tax forms Household items. Free state income tax forms Deduction more than $500. Free state income tax forms Form 1098-C. Free state income tax forms Filing deadline approaching and still no Form 1098-C. Free state income tax forms Exception 1—vehicle used or improved by organization. Free state income tax forms Exception 2—vehicle given or sold to needy individual. Free state income tax forms Deduction $500 or less. Free state income tax forms Right to use property. Free state income tax forms Tangible personal property. Free state income tax forms Future interest. Free state income tax forms Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Free state income tax forms Text message. Free state income tax forms Credit card. Free state income tax forms Pay-by-phone account. Free state income tax forms Stock certificate. Free state income tax forms Promissory note. Free state income tax forms Option. Free state income tax forms Borrowed funds. Free state income tax forms Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Free state income tax forms It discusses the following topics. Free state income tax forms The types of organizations to which you can make deductible charitable contributions. Free state income tax forms The types of contributions you can deduct. Free state income tax forms How much you can deduct. Free state income tax forms What records you must keep. Free state income tax forms How to report your charitable contributions. Free state income tax forms A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Free state income tax forms It is voluntary and is made without getting, or expecting to get, anything of equal value. Free state income tax forms Form 1040 required. Free state income tax forms    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Free state income tax forms The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Free state income tax forms The limits are explained in detail in Publication 526. Free state income tax forms Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Free state income tax forms Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Free state income tax forms How to check whether an organization can receive deductible charitable contributions. Free state income tax forms   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Free state income tax forms Or go to IRS. Free state income tax forms gov. Free state income tax forms Click on “Tools” and then on “Exempt Organizations Select Check” (www. Free state income tax forms irs. Free state income tax forms gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Free state income tax forms This online tool will enable you to search for qualified organizations. Free state income tax forms You can also call the IRS to find out if an organization is qualified. Free state income tax forms Call 1-877-829-5500. Free state income tax forms 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. Free state income tax forms Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Free state income tax forms gsa. Free state income tax forms gov/fedrelay. Free state income tax forms Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Free state income tax forms 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). Free state income tax forms 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. Free state income tax forms Certain organizations that foster national or international amateur sports competition also qualify. Free state income tax forms War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Free state income tax forms Domestic fraternal societies, orders, and associations operating under the lodge system. Free state income tax forms (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. Free state income tax forms ) Certain nonprofit cemetery companies or corporations. Free state income tax forms (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. Free state income tax forms ) The United States or any state, the District of Columbia, a U. Free state income tax forms S. Free state income tax forms possession (including Puerto Rico), a political subdivision of a state or U. Free state income tax forms S. Free state income tax forms possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Free state income tax forms (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Free state income tax forms ) Examples. Free state income tax forms    The following list gives some examples of qualified organizations. Free state income tax forms Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Free state income tax forms Most nonprofit charitable organizations such as the American Red Cross and the United Way. Free state income tax forms Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Free state income tax forms 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. Free state income tax forms 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 . Free state income tax forms Nonprofit hospitals and medical research organizations. Free state income tax forms Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Free state income tax forms Nonprofit volunteer fire companies. Free state income tax forms Nonprofit organizations that develop and maintain public parks and recreation facilities. Free state income tax forms Civil defense organizations. Free state income tax forms Certain foreign charitable organizations. Free state income tax forms   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Free state income tax forms Generally, you must have income from sources in that country. Free state income tax forms For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Free state income tax forms If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Free state income tax forms Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Free state income tax forms 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. Free state income tax forms The contributions must be made to a qualified organization and not set aside for use by a specific person. Free state income tax forms 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. Free state income tax forms See Contributions of Property , later in this chapter. Free state income tax forms 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. Free state income tax forms See Limits on Deductions , later. Free state income tax forms In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Free state income tax forms See chapter 29. Free state income tax forms Table 24-1 gives examples of contributions you can and cannot deduct. Free state income tax forms 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. Free state income tax forms Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Free state income tax forms If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Free state income tax forms For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free state income tax forms Example 1. Free state income tax forms You pay $65 for a ticket to a dinner-dance at a church. Free state income tax forms Your entire $65 payment goes to the church. Free state income tax forms The ticket to the dinner-dance has a fair market value of $25. Free state income tax forms When you buy your ticket, you know that its value is less than your payment. Free state income tax forms To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Free state income tax forms You can deduct $40 as a contribution to the church. Free state income tax forms Example 2. Free state income tax forms At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Free state income tax forms The amount you pay is no more than the fair rental value. Free state income tax forms You have not made a deductible charitable contribution. Free state income tax forms Athletic events. Free state income tax forms   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. Free state income tax forms   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Free state income tax forms Subtract the price of the tickets from your payment. Free state income tax forms You can deduct 80% of the remaining amount as a charitable contribution. Free state income tax forms Example 1. Free state income tax forms You pay $300 a year for membership in a university's athletic scholarship program. Free state income tax forms 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. Free state income tax forms You can deduct $240 (80% of $300) as a charitable contribution. Free state income tax forms Table 24-1. Free state income tax forms Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Free state income tax forms See the rest of this chapter for more information and additional rules and limits that may apply. Free state income tax forms Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Free state income tax forms War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. Free state income tax forms 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. Free state income tax forms You must subtract the usual price of a ticket ($120) from your $300 payment. Free state income tax forms The result is $180. Free state income tax forms Your deductible charitable contribution is $144 (80% of $180). Free state income tax forms Charity benefit events. Free state income tax forms   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. Free state income tax forms   If there is an established charge for the event, that charge is the value of your benefit. Free state income tax forms If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Free state income tax forms Whether you use the tickets or other privileges has no effect on the amount you can deduct. Free state income tax forms However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Free state income tax forms    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. Free state income tax forms If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Free state income tax forms Example. Free state income tax forms You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Free state income tax forms Printed on the ticket is “Contribution—$40. Free state income tax forms ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Free state income tax forms Membership fees or dues. Free state income tax forms    You may be able to deduct membership fees or dues you pay to a qualified organization. Free state income tax forms However, you can deduct only the amount that is more than the value of the benefits you receive. Free state income tax forms    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Free state income tax forms They are not qualified organizations. Free state income tax forms Certain membership benefits can be disregarded. Free state income tax forms   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Free state income tax forms 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. Free state income tax forms 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. Free state income tax forms 20. Free state income tax forms Token items. Free state income tax forms   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Free state income tax forms You receive only a small item or other benefit of token value. Free state income tax forms 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. Free state income tax forms Written statement. Free state income tax forms   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. Free state income tax forms The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Free state income tax forms It must also give you a good faith estimate of the value of those goods or services. Free state income tax forms   The organization can give you the statement either when it solicits or when it receives the payment from you. Free state income tax forms Exception. Free state income tax forms   An organization will not have to give you this statement if one of the following is true. Free state income tax forms 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. Free state income tax forms You receive only items whose value is not substantial as described under Token items , earlier. Free state income tax forms You receive only membership benefits that can be disregarded, as described earlier. Free state income tax forms Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Free state income tax forms 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 as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Free state income tax forms You can deduct up to $50 a month for each full calendar month the student lives with you. Free state income tax forms Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Free state income tax forms For additional information, see Expenses Paid for Student Living With You in Publication 526. Free state income tax forms Mutual exchange program. Free state income tax forms   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. Free state income tax forms Table 24-2. Free state income tax forms Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Free state income tax forms All of the rules explained in this chapter also apply. Free state income tax forms See, in particular, Out-of-Pocket Expenses in Giving Services . Free state income tax forms Question Answer I volunteer 6 hours a week in the office of a qualified organization. Free state income tax forms The receptionist is paid $10 an hour for the same work. Free state income tax forms Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Free state income tax forms The office is 30 miles from my home. Free state income tax forms 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. Free state income tax forms If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Free state income tax forms I volunteer as a Red Cross nurse's aide at a hospital. Free state income tax forms 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. Free state income tax forms I pay a babysitter to watch my children while I volunteer for a qualified organization. Free state income tax forms 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. Free state income tax forms (If you have childcare expenses so you can work for pay, see chapter 32. Free state income tax forms ) Out-of-Pocket Expenses in Giving Services 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. Free state income tax forms 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. Free state income tax forms Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Free state income tax forms Conventions. Free state income tax forms   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Free state income tax forms However, see Travel , later. Free state income tax forms   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Free state income tax forms You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Free state income tax forms    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. Free state income tax forms You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Free state income tax forms Uniforms. Free state income tax forms   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. Free state income tax forms Foster parents. Free state income tax forms   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. Free state income tax forms A qualified organization must select the individuals you take into your home for foster care. Free state income tax forms    You can deduct expenses that meet both of the following requirements. Free state income tax forms They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Free state income tax forms They are incurred primarily to benefit the qualified organization. Free state income tax forms   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. Free state income tax forms For details, see chapter 3. Free state income tax forms Example. Free state income tax forms You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Free state income tax forms Your unreimbursed expenses are not deductible as charitable contributions. Free state income tax forms Car expenses. Free state income tax forms   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Free state income tax forms You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Free state income tax forms    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. Free state income tax forms   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Free state income tax forms   You must keep reliable written records of your car expenses. Free state income tax forms For more information, see Car expenses under Records To Keep, later. Free state income tax forms Travel. Free state income tax forms   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. Free state income tax forms This applies whether you pay the expenses directly or indirectly. Free state income tax forms You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Free state income tax forms   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Free state income tax forms 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. Free state income tax forms 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. Free state income tax forms Example 1. Free state income tax forms You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Free state income tax forms You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Free state income tax forms You participate in the activities of the group and enjoy your time with them. Free state income tax forms You oversee the breaking of camp and you transport the group home. Free state income tax forms You can deduct your travel expenses. Free state income tax forms Example 2. Free state income tax forms You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Free state income tax forms The project is sponsored by a charitable organization. Free state income tax forms In most circumstances, you cannot deduct your expenses. Free state income tax forms Example 3. Free state income tax forms You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Free state income tax forms The rest of the day is free for recreation and sightseeing. Free state income tax forms You cannot take a charitable contribution deduction even though you work very hard during those few hours. Free state income tax forms Example 4. Free state income tax forms You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Free state income tax forms In the evening you go to the theater. Free state income tax forms You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Free state income tax forms Daily allowance (per diem). Free state income tax forms   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. Free state income tax forms You may be able to deduct any necessary travel expenses that are more than the allowance. Free state income tax forms Deductible travel expenses. Free state income tax forms   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. Free state income tax forms Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Free state income tax forms For information on business travel expenses, see Travel Expenses in chapter 26. Free state income tax forms Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Free state income tax forms (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Free state income tax forms ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Free state income tax forms Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Free state income tax forms Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Free state income tax forms Contributions to individuals who are needy or worthy. Free state income tax forms You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Free state income tax forms 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. Free state income tax forms Example. Free state income tax forms You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Free state income tax forms However, you cannot deduct contributions earmarked for relief of a particular individual or family. Free state income tax forms Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Free state income tax forms Expenses you paid for another person who provided services to a qualified organization. Free state income tax forms Example. Free state income tax forms Your son does missionary work. Free state income tax forms You pay his expenses. Free state income tax forms You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Free state income tax forms Payments to a hospital that are for a specific patient's care or for services for a specific patient. Free state income tax forms You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Free state income tax forms Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Free state income tax forms 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. Free state income tax forms Chambers of commerce and other business leagues or organizations (but see chapter 28). Free state income tax forms Civic leagues and associations. Free state income tax forms Communist organizations. Free state income tax forms Country clubs and other social clubs. Free state income tax forms Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Free state income tax forms For details, see Publication 526. Free state income tax forms Homeowners' associations. Free state income tax forms Labor unions (but see chapter 28). Free state income tax forms Political organizations and candidates. Free state income tax forms 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. Free state income tax forms See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Free state income tax forms These contributions include the following. Free state income tax forms Contributions for lobbying. Free state income tax forms This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Free state income tax forms Contributions to a retirement home for room, board, maintenance, or admittance. Free state income tax forms Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Free state income tax forms Costs of raffles, bingo, lottery, etc. Free state income tax forms 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. Free state income tax forms For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Free state income tax forms Dues to fraternal orders and similar groups. Free state income tax forms However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Free state income tax forms Tuition, or amounts you pay instead of tuition. Free state income tax forms 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. Free state income tax forms 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. Free state income tax forms ” 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. Free state income tax forms Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Free state income tax forms 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. Free state income tax forms Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Free state income tax forms You also may be able to claim an exemption for the child. Free state income tax forms See Adopted child in chapter 3. Free state income tax forms Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Free state income tax forms 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. Free state income tax forms However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Free state income tax forms See Giving Property That Has Increased in Value , later. Free state income tax forms 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. Free state income tax forms Clothing and household items. Free state income tax forms   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. Free state income tax forms Exception. Free state income tax forms   You can take a deduction for a contribution of an item of clothing or 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. Free state income tax forms Household items. Free state income tax forms   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Free state income tax forms   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Free state income tax forms Cars, boats, and airplanes. Free state income tax forms    The following rules apply to any donation of a qualified vehicle. Free state income tax forms 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. Free state income tax forms Deduction more than $500. Free state income tax forms   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. Free state income tax forms 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. Free state income tax forms Form 1098-C. Free state income tax forms   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. Free state income tax forms The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Free state income tax forms   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 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. Free state income tax forms   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Free state income tax forms    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Free state income tax forms But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Free state income tax forms Filing deadline approaching and still no Form 1098-C. Free state income tax forms   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Free state income tax forms Request an automatic 6-month extension of time to file your return. Free state income tax forms You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Free state income tax forms S. Free state income tax forms Individual Income Tax Return. Free state income tax forms  For more information, see Automatic Extension in chapter 1. Free state income tax forms File the return on time without claiming the deduction for the qualified vehicle. Free state income tax forms After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Free state income tax forms Attach Copy B of Form 1098-C (or other statement) to the amended return. Free state income tax forms For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Free state income tax forms Exceptions. Free state income tax forms   There are two exceptions to the rules just described for deductions of more than $500. Free state income tax forms Exception 1—vehicle used or improved by organization. Free state income tax forms   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. Free state income tax forms 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. Free state income tax forms The Form 1098-C (or other statement) will show whether this exception applies. Free state income tax forms Exception 2—vehicle given or sold to needy individual. Free state income tax forms   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. Free state income tax forms 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. Free state income tax forms The Form 1098-C (or other statement) will show whether this exception applies. Free state income tax forms   This exception does not apply if the organization sells the vehicle at auction. Free state income tax forms In that case, you cannot deduct the vehicle's fair market value. Free state income tax forms Example. Free state income tax forms Anita donates a used car to a qualified organization. Free state income tax forms She bought it 3 years ago for $9,000. Free state income tax forms A used car guide shows the fair market value for this type of car is $6,000. Free state income tax forms However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Free state income tax forms Neither exception 1 nor exception 2 applies. Free state income tax forms If Anita itemizes her deductions, she can deduct $2,900 for her donation. Free state income tax forms She must attach Form 1098-C and Form 8283 to her return. Free state income tax forms Deduction $500 or less. Free state income tax forms   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. Free state income tax forms 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. Free state income tax forms   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. Free state income tax forms The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Free state income tax forms Partial interest in property. Free state income tax forms   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Free state income tax forms Right to use property. Free state income tax forms   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Free state income tax forms For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Free state income tax forms Future interests in tangible personal property. Free state income tax forms   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. Free state income tax forms Tangible personal property. Free state income tax forms   This is any property, other than land or buildings, that can be seen or touched. Free state income tax forms It includes furniture, books, jewelry, paintings, and cars. Free state income tax forms Future interest. Free state income tax forms   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. Free state income tax forms Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Free state income tax forms Publication 561 contains a more complete discussion. Free state income tax forms 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. Free state income tax forms Used clothing and household items. Free state income tax forms   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Free state income tax forms   For used clothing, 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. Free state income tax forms See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Free state income tax forms Example. Free state income tax forms Dawn Greene donated a coat to a thrift store operated by her church. Free state income tax forms She paid $300 for the coat 3 years ago. Free state income tax forms Similar coats in the thrift store sell for $50. Free state income tax forms The fair market value of the coat is $50. Free state income tax forms Dawn's donation is limited to $50. Free state income tax forms Cars, boats, and airplanes. Free state income tax forms   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Free state income tax forms 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. Free state income tax forms The guides may be published monthly or seasonally and for different regions of the country. Free state income tax forms These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Free state income tax forms The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Free state income tax forms But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Free state income tax forms   You can also find used car pricing information on the Internet. Free state income tax forms Example. Free state income tax forms You donate a used car in poor condition to a local high school for use by students studying car repair. Free state income tax forms A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Free state income tax forms However, the guide shows the price for a private party sale of the car is only $750. Free state income tax forms The fair market value of the car is considered to be $750. Free state income tax forms Large quantities. Free state income tax forms   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. Free state income tax forms Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Free state income tax forms You cannot claim a deduction for the difference between the property's basis and its fair market value. Free state income tax forms Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Free state income tax forms Your basis in property is generally what you paid for it. Free state income tax forms See chapter 13 if you need more information about basis. Free state income tax forms Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Free state income tax forms Ordinary income property. Free state income tax forms   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Free state income tax forms Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Free state income tax forms Amount of deduction. Free state income tax forms   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Free state income tax forms Generally, this rule limits the deduction to your basis in the property. Free state income tax forms Example. Free state income tax forms You donate stock you held for 5 months to your church. Free state income tax forms The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Free state income tax forms Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Free state income tax forms Capital gain property. Free state income tax forms   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Free state income tax forms It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Free state income tax forms Amount of deduction — general rule. Free state income tax forms   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Free state income tax forms Exceptions. Free state income tax forms   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Free state income tax forms Generally, this means reducing the fair market value to the property's cost or other basis. Free state income tax forms Bargain sales. Free state income tax forms   A bargain sale of property is a sale or exchange for less than the property's fair market value. Free state income tax forms A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Free state income tax forms A bargain sale may result in a taxable gain. Free state income tax forms More information. Free state income tax forms   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Free state income tax forms When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Free state income tax forms This applies whether you use the cash or an accrual method of accounting. Free state income tax forms Time of making contribution. Free state income tax forms   Usually, you make a contribution at the time of its unconditional delivery. Free state income tax forms Checks. Free state income tax forms   A check you mail to a charity is considered delivered on the date you mail it. Free state income tax forms Text message. Free state income tax forms   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Free state income tax forms Credit card. Free state income tax forms    Contributions charged on your credit card are deductible in the year you make the charge. Free state income tax forms Pay-by-phone account. Free state income tax forms    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Free state income tax forms Stock certificate. Free state income tax forms   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Free state income tax forms However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Free state income tax forms Promissory note. Free state income tax forms   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Free state income tax forms Option. Free state income tax forms    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Free state income tax forms Borrowed funds. Free state income tax forms   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Free state income tax forms Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Free state income tax forms Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Free state income tax forms If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Free state income tax forms The limits are discussed in detail under Limits on Deductions in Publication 526. Free state income tax forms A higher limit applies to certain qualified conservation contributions. Free state income tax forms See Publication 526 for details. Free state income tax forms Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Free state income tax forms You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Free state income tax forms For more information, see Carryovers in Publication 526. Free state income tax forms Records To Keep You must keep records to prove the amount of the contributions you make during the year. Free state income tax forms The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Free state income tax forms Note. Free state income tax forms An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Free state income tax forms (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Free state income tax forms ) Keep the statement for your records. Free state income tax forms It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Free state income tax forms Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Free state income tax forms You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Free state income tax forms A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Free state income tax forms Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Free state income tax forms A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Free state income tax forms The payroll deduction records described next. Free state income tax forms Payroll deductions. Free state income tax forms   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Free state income tax forms If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Free state income tax forms Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Free state income tax forms If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Free state income tax forms Amount of contribution. Free state income tax forms   In figuring whether your contribution is $250 or more, do not combine separate contributions. Free state income tax forms For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Free state income tax forms Each payment is a separate contribution. Free state income tax forms   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Free state income tax forms   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Free state income tax forms Acknowledgment. Free state income tax forms   The acknowledgment must meet these tests. Free state income tax forms It must be written. Free state income tax forms It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Free state income tax forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Free state income tax forms An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Free state income tax forms An example is admission to a religious ceremony. Free state income tax forms You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Free state income tax forms   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Free state income tax forms If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Free state income tax forms Payroll deductions. Free state income tax forms   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Free state income tax forms A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Free state income tax forms   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Free state income tax forms If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Free state income tax forms Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Free state income tax forms Amount of deduction. Free state income tax forms   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Free state income tax forms   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Free state income tax forms If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Free state income tax forms Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Free state income tax forms A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Free state income tax forms You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Free state income tax forms Additional records. Free state income tax forms   You must also keep reliable written records for each item of contributed property. Free state income tax forms Your written records must include the following information. Free state income tax forms The name and address of the organization to which you contributed. Free state income tax forms The date and location of the contribution. Free state income tax forms A description of the property in detail reasonable under the circumstances. Free state income tax forms For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Free state income tax forms The fair market value of the property at the time of the contribution and how you figured the fair market value. Free state income tax forms If it was determined by appraisal, keep a signed copy of the appraisal. Free state income tax forms The cost or other basis of the property, if you must reduce its fair market value by appreciation. Free state income tax forms Your records should also include the amount of the reduction and how you figured it. Free state income tax forms The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Free state income tax forms Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Free state income tax forms They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Free state income tax forms The terms of any conditions attached to the contribution of property. Free state income tax forms Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Free state income tax forms If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Free state income tax forms The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Free state income tax forms The acknowledgment must also meet these tests. Free state income tax forms It must be written. Free state income tax forms It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Free state income tax forms If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Free state income tax forms You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Free state income tax forms Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Free state income tax forms See Records To Keep in Publication 526 for more information. Free state income tax forms Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Free state income tax forms You must have adequate records to prove the amount of the expenses. Free state income tax forms If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Free state income tax forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Free state income tax forms You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Free state income tax forms Car expenses. Free state income tax forms   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Free state income tax forms Whether your records are considered reliable depends on all the facts and circumstances. Free state income tax forms Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Free state income tax forms   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Free state income tax forms If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Free state income tax forms If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Free state income tax forms   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Free state income tax forms How To Report Report your charitable contributions on Schedule A (Form 1040). Free state income tax forms If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Free state income tax forms See How To Report in Publication 526 for more information. Free state income tax forms Prev  Up  Next   Home   More Online Publications
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The Free State Income Tax Forms

Free state income tax forms 6. Free state income tax forms   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Free state income tax forms Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Free state income tax forms Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Free state income tax forms S. Free state income tax forms Tax Treaties See chapter 7 for information about getting these publications. Free state income tax forms Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Free state income tax forms See Table 6-1 at the end of this chapter for a list of these countries. Free state income tax forms Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Free state income tax forms If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Free state income tax forms Treaty benefits generally are available to residents of the United States. Free state income tax forms They generally are not available to U. Free state income tax forms S. Free state income tax forms citizens who do not reside in the United States. Free state income tax forms However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Free state income tax forms S. Free state income tax forms citizens residing in the treaty countries. Free state income tax forms U. Free state income tax forms S. Free state income tax forms citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Free state income tax forms Certification of U. Free state income tax forms S. Free state income tax forms residency. Free state income tax forms   Use Form 8802, Application for United States Residency Certification, to request certification of U. Free state income tax forms S. Free state income tax forms residency for purposes of claiming benefits under a tax treaty. Free state income tax forms Certification can be requested for the current and any prior calendar years. Free state income tax forms You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Free state income tax forms Common Benefits Some common tax treaty benefits are explained below. Free state income tax forms The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Free state income tax forms Benefits provided by certain treaties are not provided by others. Free state income tax forms Personal service income. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Free state income tax forms Professors and teachers. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Free state income tax forms Students, trainees, and apprentices. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Free state income tax forms Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Free state income tax forms Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Free state income tax forms Pensions and annuities. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Free state income tax forms Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Free state income tax forms Investment income. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Free state income tax forms Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Free state income tax forms Tax credit provisions. Free state income tax forms If you are a U. Free state income tax forms S. Free state income tax forms resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Free state income tax forms Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Free state income tax forms S. Free state income tax forms tax on the income. Free state income tax forms Nondiscrimination provisions. Free state income tax forms Most U. Free state income tax forms S. Free state income tax forms tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Free state income tax forms S. Free state income tax forms citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Free state income tax forms Saving clauses. Free state income tax forms U. Free state income tax forms S. Free state income tax forms treaties contain saving clauses that provide that the treaties do not affect the U. Free state income tax forms S. Free state income tax forms taxation of its own citizens and residents. Free state income tax forms As a result, U. Free state income tax forms S. Free state income tax forms citizens and residents generally cannot use the treaty to reduce their U. Free state income tax forms S. Free state income tax forms tax liability. Free state income tax forms However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Free state income tax forms S. Free state income tax forms citizens or residents. Free state income tax forms It is important that you examine the applicable saving clause to determine if an exception applies. Free state income tax forms More information on treaties. Free state income tax forms   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Free state income tax forms Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Free state income tax forms S. Free state income tax forms ” appears in the treaty exemption discussions in Publication 901. Free state income tax forms   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Free state income tax forms Competent Authority Assistance If you are a U. Free state income tax forms S. Free state income tax forms citizen or resident alien, you can request assistance from the U. Free state income tax forms S. Free state income tax forms competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Free state income tax forms You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Free state income tax forms The U. Free state income tax forms S. Free state income tax forms competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Free state income tax forms Effect of request for assistance. Free state income tax forms   If your request provides a basis for competent authority assistance, the U. Free state income tax forms S. Free state income tax forms competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Free state income tax forms How to make your request. Free state income tax forms   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Free state income tax forms You are denied treaty benefits. Free state income tax forms Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Free state income tax forms   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free state income tax forms Some of the steps you should consider taking include the following. Free state income tax forms Filing a protective claim for credit or refund of U. Free state income tax forms S. Free state income tax forms taxes. Free state income tax forms Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Free state income tax forms Avoiding the lapse or termination of your right to appeal any tax determination. Free state income tax forms Complying with all applicable procedures for invoking competent authority consideration. Free state income tax forms Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Free state income tax forms S. Free state income tax forms or treaty country tax. Free state income tax forms Taxpayers can consult with the U. Free state income tax forms S. Free state income tax forms competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Free state income tax forms   The request should contain all essential items of information, including the following items. Free state income tax forms A reference to the treaty and the treaty provisions on which the request is based. Free state income tax forms The years and amounts involved in both U. Free state income tax forms S. Free state income tax forms dollars and foreign currency. Free state income tax forms A brief description of the issues for which competent authority assistance is requested. Free state income tax forms   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Free state income tax forms Revenue Procedure 2006-54 is available at www. Free state income tax forms irs. Free state income tax forms gov/irb/2006-49_IRB/ar13. Free state income tax forms html. Free state income tax forms   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free state income tax forms S. Free state income tax forms competent authority assistance under tax treaties. Free state income tax forms As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Free state income tax forms    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Free state income tax forms   In the case of U. Free state income tax forms S. Free state income tax forms - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Free state income tax forms If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Free state income tax forms Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Free state income tax forms This table is updated through October 31, 2013. Free state income tax forms You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free state income tax forms You can obtain the text of most U. Free state income tax forms S. Free state income tax forms treaties at IRS. Free state income tax forms gov. Free state income tax forms You also can request the text of treaties from the Department of Treasury at the following address. Free state income tax forms Department of Treasury Office of Business and Public Liaison Rm. Free state income tax forms 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Free state income tax forms S. Free state income tax forms Virgin Islands, you can call the IRS at 1-800-829-1040. Free state income tax forms Table 6–1. Free state income tax forms List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free state income tax forms D. Free state income tax forms ) Australia TIAS 10773 Dec. Free state income tax forms 1, 1983 1986-2 C. Free state income tax forms B. Free state income tax forms 220 1986-2 C. Free state income tax forms B. Free state income tax forms 246 Protocol TIAS Jan. Free state income tax forms 1, 2004     Austria TIAS Jan. Free state income tax forms 1, 1999     Bangladesh TIAS Jan. Free state income tax forms 1, 2007     Barbados TIAS 11090 Jan. Free state income tax forms 1, 1984 1991-2 C. Free state income tax forms B. Free state income tax forms 436 1991-2 C. Free state income tax forms B. Free state income tax forms 466 Protocol TIAS Jan. Free state income tax forms 1, 2005     Belgium TIAS Jan. Free state income tax forms 1, 2008     Bulgaria TIAS Jan. Free state income tax forms 1, 2009     Canada2 TIAS 11087 Jan. Free state income tax forms 1, 1985 1986-2 C. Free state income tax forms B. Free state income tax forms 258 1987-2 C. Free state income tax forms B. Free state income tax forms 298 Protocol TIAS Jan. Free state income tax forms 1, 2009     China, People's Republic of TIAS 12065 Jan. Free state income tax forms 1, 1987 1988-1 C. Free state income tax forms B. Free state income tax forms 414 1988-1 C. Free state income tax forms B. Free state income tax forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free state income tax forms 1, 1976 1976-2 C. Free state income tax forms B. Free state income tax forms 463 1976-2 C. Free state income tax forms B. Free state income tax forms 475 Cyprus TIAS 10965 Jan. Free state income tax forms 1, 1986 1989-2 C. Free state income tax forms B. Free state income tax forms 280 1989-2 C. Free state income tax forms B. Free state income tax forms 314 Czech Republic TIAS Jan. Free state income tax forms 1, 1993     Denmark TIAS Jan. Free state income tax forms 1, 2001     Protocol TIAS Jan. Free state income tax forms 1, 2008     Egypt TIAS 10149 Jan. Free state income tax forms 1, 1982 1982-1 C. Free state income tax forms B. Free state income tax forms 219 1982-1 C. Free state income tax forms B. Free state income tax forms 243 Estonia TIAS Jan. Free state income tax forms 1, 2000     Finland TIAS 12101 Jan. Free state income tax forms 1, 1991     Protocol TIAS Jan. Free state income tax forms 1, 2008     France TIAS Jan. Free state income tax forms 1, 1996     Protocol TIAS Jan. Free state income tax forms 1, 2009     Germany TIAS Jan. Free state income tax forms 1, 1990     Protocol TIAS Jan. Free state income tax forms 1, 2008     Greece TIAS 2902 Jan. Free state income tax forms 1, 1953 1958-2 C. Free state income tax forms B. Free state income tax forms 1054 T. Free state income tax forms D. Free state income tax forms 6109, 1954-2 C. Free state income tax forms B. Free state income tax forms 638 Hungary TIAS 9560 Jan. Free state income tax forms 1, 1980 1980-1 C. Free state income tax forms B. Free state income tax forms 333 1980-1 C. Free state income tax forms B. Free state income tax forms 354 Iceland TIAS 8151 Jan. Free state income tax forms 1, 2009     India TIAS Jan. Free state income tax forms 1, 1991     Indonesia TIAS 11593 Jan. Free state income tax forms 1, 1990     Ireland TIAS Jan. Free state income tax forms 1, 1998     Israel TIAS Jan. Free state income tax forms 1, 1995     Italy TIAS Jan. Free state income tax forms 1, 2010     Jamaica TIAS 10207 Jan. Free state income tax forms 1, 1982 1982-1 C. Free state income tax forms B. Free state income tax forms 257 1982-1 C. Free state income tax forms B. Free state income tax forms 291 Japan TIAS Jan. Free state income tax forms 1, 2005     Kazakhstan TIAS Jan. Free state income tax forms 1, 1996     Korea, South TIAS 9506 Jan. Free state income tax forms 1, 1980 1979-2 C. Free state income tax forms B. Free state income tax forms 435 1979-2 C. Free state income tax forms B. Free state income tax forms 458 Latvia TIAS Jan. Free state income tax forms 1, 2000     Lithuania TIAS Jan. Free state income tax forms 1, 2000     Luxembourg TIAS Jan. Free state income tax forms 1, 2001     Malta TIAS Jan. Free state income tax forms 1, 2011     Mexico TIAS Jan. Free state income tax forms 1,1994     Protocol TIAS Jan. Free state income tax forms 1, 2004               Table 6–1 (continued). Free state income tax forms Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free state income tax forms D. Free state income tax forms ) Morocco TIAS 10195 Jan. Free state income tax forms 1, 1981 1982-2 C. Free state income tax forms B. Free state income tax forms 405 1982-2 C. Free state income tax forms B. Free state income tax forms 427 Netherlands TIAS Jan. Free state income tax forms 1, 1994     Protocol TIAS Jan. Free state income tax forms 1, 2005     New Zealand TIAS 10772 Nov. Free state income tax forms 2, 1983 1990-2 C. Free state income tax forms B. Free state income tax forms 274 1990-2 C. Free state income tax forms B. Free state income tax forms 303 Protocol TIAS Jan. Free state income tax forms 1, 2011     Norway TIAS 7474 Jan. Free state income tax forms 1, 1971 1973-1 C. Free state income tax forms B. Free state income tax forms 669 1973-1 C. Free state income tax forms B. Free state income tax forms 693 Protocol TIAS 10205 Jan. Free state income tax forms 1, 1982 1982-2 C. Free state income tax forms B. Free state income tax forms 440 1982-2 C. Free state income tax forms B. Free state income tax forms 454 Pakistan TIAS 4232 Jan. Free state income tax forms 1, 1959 1960-2 C. Free state income tax forms B. Free state income tax forms 646 T. Free state income tax forms D. Free state income tax forms 6431, 1960-1 C. Free state income tax forms B. Free state income tax forms 755 Philippines TIAS 10417 Jan. Free state income tax forms 1, 1983 1984-2 C. Free state income tax forms B. Free state income tax forms 384 1984-2 C. Free state income tax forms B. Free state income tax forms 412 Poland TIAS 8486 Jan. Free state income tax forms 1, 1974 1977-1 C. Free state income tax forms B. Free state income tax forms 416 1977-1 C. Free state income tax forms B. Free state income tax forms 427 Portugal TIAS Jan. Free state income tax forms 1, 1996     Romania TIAS 8228 Jan. Free state income tax forms 1, 1974 1976-2 C. Free state income tax forms B. Free state income tax forms 492 1976-2 C. Free state income tax forms B. Free state income tax forms 504 Russia TIAS Jan. Free state income tax forms 1, 1994     Slovak Republic TIAS Jan. Free state income tax forms 1, 1993     Slovenia TIAS Jan. Free state income tax forms 1, 2002     South Africa TIAS Jan. Free state income tax forms 1, 1998     Spain TIAS Jan. Free state income tax forms 1, 1991     Sri Lanka TIAS Jan. Free state income tax forms 1, 2004     Sweden TIAS Jan. Free state income tax forms 1, 1996     Protocol TIAS Jan. Free state income tax forms 1, 2007     Switzerland TIAS Jan. Free state income tax forms 1, 1998     Thailand TIAS Jan. Free state income tax forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free state income tax forms 1, 1970 1971-2 C. Free state income tax forms B. Free state income tax forms 479   Tunisia TIAS Jan. Free state income tax forms 1, 1990     Turkey TIAS Jan. Free state income tax forms 1, 1998     Ukraine TIAS Jan. Free state income tax forms 1, 2001     United Kingdom TIAS Jan. Free state income tax forms 1, 2004     Venezuela TIAS Jan. Free state income tax forms 1, 2000      1(TIAS) — Treaties and Other International Act Series. Free state income tax forms  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Free state income tax forms 3The U. Free state income tax forms S. Free state income tax forms -U. Free state income tax forms S. Free state income tax forms S. Free state income tax forms R. Free state income tax forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free state income tax forms Prev  Up  Next   Home   More Online Publications