There are some contributions that you cannot deduct, such as those made to individuals and those made to nonqualified organizations. (See Contributions to Individuals, and Contributions to Nonqualified Organizations, next). There are others that you can deduct only part of, as discussed later under Contributions From Which You Benefit.

Contributions To Individuals

You cannot deduct contributions to specific individuals, including the following.

• Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members.
• Contributions to individuals who are needy or worthy. This includes contributions to a qualified organization if you indicate that your contribution is for a specific person. But you can deduct a contribution that you give to a qualified organization that in turn helps needy or worthy individuals if you do not indicate that your contribution is for a specific person.
• Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses.
• Expenses you paid for another person who provided services to a qualified organization.

  Example. Your son does missionary work. You pay his expenses. You cannot claim a deduction for your son’s unreimbursed expenses related to his contribution of services.

• Payments to a hospital that are for services for a specific patient’s care or for services for a specific patient. You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization.

Contributions To Nonqualified Organizations

You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following.

1. Certain state bar associations, if:
   1. The state bar is not a political subdivision of a state,
   2. The bar has private, as well as public, purposes, such as promoting the professional interests of members, and
   3. Your contribution is unrestricted and can be used for private purposes.
2. Chambers of commerce and other business leagues or organizations.
3. Civic leagues and associations.
4. Communist organizations.
5. Country clubs and other social clubs.
6. Foreign organizations. But you can deduct contributions you make to:
   1. A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds, or if the foreign organization is only an administrative arm of the U.S. organization, or
   2. Certain Canadian, Israeli, or Mexican charitable organizations. See Certain foreign charitable organizations under Organizations That Qualify To Receive Deductible Contributions, earlier.
7. Homeowners’ associations.
8. Labor unions. But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). See chapter 30.
9. Political organizations and candidates.

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. These contributions include the following.

• Contributions for lobbying. This includes amounts that you earmark for use in, or in connection with, influencing specific legislation.
• Contributions to a retirement home that are clearly for room, board, maintenance, or admittance. Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution.
• Costs of raffles, bingo, lottery, etc. 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. For more information on how to report gambling winnings and losses, see Gambling Losses Up To the Amount of Gambling Winnings in chapter 30.
• Dues to fraternal orders and similar groups. However, see Membership fees or dues, earlier, under Contributions You Can Deduct.
• Tuition, or amounts you pay instead of tuition, even if you pay them for children to attend parochial schools or qualifying nonprofit day-care centers. You also cannot deduct any fixed amount you may be required to pay in addition to the tuition fee to enroll in a private school, even if it is designated as a "donation."

Value of Time or Services

You cannot deduct the value of your time or services, including:

• Blood donations to the Red Cross or to blood banks, and
• The value of income lost while you work as an unpaid volunteer for a qualified organization.

Personal Expenses

You cannot deduct personal, living, or family expenses, such as:

• 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, or

• Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. However, you may be able to claim a tax credit for these expenses, and/or exclude from your gross income adoption expenses paid or reimbursed by your employer. See Adoption Credit in chapter 38 and Publication 968, Tax Benefits for Adoption .

  You also may be able to claim an exemption for the child. See Adoption in chapter 3.

Appraisal Fees

Fees that you pay to find the fair market value of donated property are not deductible as contributions. You can claim them, subject to the 2%-of-adjusted-gross-income limit, as miscellaneous deductions on Schedule A (Form 1040). See chapter 30.

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