| Pub. 526, Charitable Contributions |
2004 Tax Year |
Introductory Material
This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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 at *[email protected]. Please put “ Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
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.
Useful Items - You may want to see:
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
Table 1. Examples of Charitable Contributions—A Quick Check
Use the following lists for a quick check of contributions you can or cannot deduct. See the rest of this publication for
more information
and additional rules and limits that may apply.
Deductible As
Charitable Contributions |
Not Deductible As
Charitable Contributions |
| Money or property you give to: |
Money or property you give to: |
-
Churches, synagogues, temples,
mosques, and other religious
organizations
-
Federal, state, and local
governments, if your contribution is
solely for public purposes (for
example, a gift to reduce the public
debt)
-
Nonprofit schools and hospitals
-
Public parks and recreation facilities
-
Salvation Army, Red Cross, CARE,
Goodwill Industries, United Way, Boy
Scouts, Girl Scouts, Boys and Girls
Clubs of America, etc.
-
War veterans' groups
|
-
Civic leagues, social and sports
clubs, labor unions, and chambers of
commerce
-
Foreign organizations (except certain
Canadian, Israeli, and Mexican
charities)
-
Groups that are run for personal
profit
-
Groups whose purpose is to lobby for
law changes
-
Homeowners' associations
-
Individuals
-
Political groups or candidates for
public office
|
Expenses paid for a student living with you,
sponsored by a qualified organization
Out-of-pocket expenses when you serve a
qualified organization as a volunteer
|
Cost of raffle, bingo, or lottery tickets
Dues, fees, or bills paid to country clubs,
lodges, fraternal orders, or similar groups
Tuition
Value of your time or services
Value of blood given to a blood bank
|
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