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Your Federal Income Tax

Introduction

This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

This chapter 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 your 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.

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 chapter apply to you.

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