Publication 526 |
2001 Tax Year |
Introduction
This publication explains how to claim a deduction for your
charitable contributions. It discusses organizations that are
qualified to receive deductible charitable contributions, the types of
contributions you can deduct, how much you can deduct, what records to
keep, and how to report charitable contributions.
A
charitable contribution is a donation or gift to, or for
the use of, a qualified organization. It is voluntary and
is made without getting, or expecting to get, anything of equal value.
Qualified organizations.
Qualified organizations include nonprofit groups that are
religious, charitable, educational, scientific, or literary in
purpose, or that work to prevent cruelty to children or animals. You
will find descriptions of these organizations under Organizations
That Qualify To Receive Deductible Contributions.
Form 1040 required.
To deduct a charitable contribution, you must file Form 1040 and
itemize deductions on Schedule A. The amount of your deduction may be
limited if certain rules and limits explained in this publication
apply to you.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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