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Publication 526, Charitable Contributions

• Organizations That Qualify To Receive Deductible Contributions
  • Types of Qualified Organizations

• Contributions You Can Deduct
  • Contributions From Which You Benefit
  • Expenses Paid for Student Living With You
  • Out-of-Pocket Expenses in Giving Services

• Contributions You Cannot Deduct
  • Contributions to Individuals
  • Contributions to Nonqualified Organizations
  • Contributions From Which You Benefit
  • Value of Time or Services
  • Personal Expenses
  • Appraisal Fees
  • Partial Interest in Property

• Contributions of Property
  • Contributions Subject to Special Rules
  • Determining Fair Market Value
  • Giving Property That Has Decreased in Value
  • Giving Property That Has Increased in Value
    • Ordinary Income Property
    • Capital Gain Property
    • Bargain Sales

  • Penalty

• When To Deduct
• Limits on Deductions
  • 50% Limit
    • 50% Limit Organizations

  • 30% Limit
  • 20% Limit
  • How To Figure Your Deduction When Limits Apply
    • Carryovers

• Records To Keep
  • Cash Contributions
    • Contributions of Less Than $250
    • Contributions of $250 or More

  • Noncash Contributions
    • Deductions of Less Than $250
    • Deductions of At Least $250 But Not More Than $500
    • Deductions Over $500 But Not Over $5,000
    • Deductions Over $5,000

• How To Report
• How To Get Tax Help

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Index

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A

• Acknowledgement
• Adoption expenses
• Appraisal fees
• Athletic events

B

• Bar association
• Blood donated
• Boats, fair market value

C

• Car expenses
• Car expenses
• Cash contributions, records to keep
• Charitable contribution, defined
• Charity benefit events
• Church deacon
• Clothing, fair market value of
• Contributions from which you benefit
• Contributions from which you benefit
• Conventions

D

• Deduction limits

F

• Foreign organizations, Canadian
• Foreign organizations, Israeli
• Foreign organizations, Mexican
• Form, 8282
• Form, 8283
• Foster parents

H

• Household goods, fair market value of
• How to report
• How to report , Student living with you

L

• Legislation, influencing

M

• Meals
• Membership fees or dues

N

• Noncash contributions, How to report
• Noncash contributions, Records to keep
• Nondeductible contributions

O

• Organizations
• Organizations
• Organizations, Foreign
• Out-of-pocket expenses
• Out-of-pocket expenses

P

• Penalty, valuation overstatement
• Property
• Property
• Property
• Property
• Property
• Property
• Property
• Property
• Property
• Property , Capital gain election
• Property , Decreased in value
• Property , Increased in value
• Property, Basis
• Property, Unrelated use
• Publication 78

R

• Raffle or bingo
• Records to keep
• Retirement home

S

• Services, value of
• Split-dollar insurance arrangements
• Student
• Student , Living with you
• Student, Living with you
• Suggestions

T

• Taxpayer Advocate
• Token items
• Travel expenses
• TTY/TDD information
• Tuition

U

• Underprivileged youths
• Uniforms

V

• Volunteers

W

• When to deduct

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