Publication 561 |
2001 Tax Year |
Introduction
This publication is designed to help donors and appraisers
determine the value of property (other than cash) that is given to
qualified organizations. It also explains what kind of information you
must have to support the charitable contribution deduction you claim
on your return.
This publication does not discuss how to figure the amount of your
deduction for charitable contributions or written records and
substantiation required. See Publication 526,
Charitable
Contributions, for this information.
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