A

Acknowledgement, Contributions of $250 or More

Adoption expenses, Personal Expenses

Appraisal fees, Appraisal Fees

Assistance (see Tax help)

Athletic events, Contributions From Which You Benefit

B

Bar association, Contributions to Nonqualified Organizations

Bargain sales, Bargain Sales

Benefits received from contribution, Contributions From Which You Benefit, Contributions From Which You Benefit

Blood donated, Value of Time or Services

Boats, fair market value, Cars, boats, and aircraft.

C

Capital gain property, Capital Gain Property

Car expenses, Car expenses., Car expenses.

Carryovers, Carryovers

Cars, fair market value, Cars, boats, and aircraft.

Cash contributions, records to keep, Cash Contributions

Charitable contribution, defined, Introduction

Charity benefit events, Charity benefit events.

Church deacon, Church deacon.

Clothing, fair market value of, Used clothing.

Comments on publication, Comments and suggestions.

Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit

Contributions of property, Contributions of Property

Conventions, Conventions.

D

Deduction limits, Limits on Deductions

F

Fair market value, Determining Fair Market Value

Foreign organizations:, Examples.

Canadian, Examples.

Israeli, Israeli charities.

Mexican, Canadian charities.

Other, Contributions to Nonqualified Organizations

Form:, Noncash contributions.

8282, Form 8282.

8283, Noncash contributions.

Foster parents, Foster parents.

Free tax services, How To Get Tax Help

Future interests in property, Future interest in tangible personal property.

H

Help (see Tax help)

Household goods, fair market value of, Household goods.

How to report:, How To Report

Noncash contributions, How To Report

Student living with you, Reporting expenses for student living with you.

I

Inventory, Inventory.

L

Legislation, influencing, Contributions From Which You Benefit

Limits on deductions, Limits on Deductions

M

Meals, Personal Expenses

Membership fees or dues, Membership fees or dues.

More information (see Tax help)

N

Noncash contributions:, Noncash Contributions

How to report, How To Report

Records to keep, Noncash Contributions

Nondeductible contributions, Contributions You Cannot Deduct

Nonqualified organizations, Contributions to Nonqualified Organizations

O

Ordinary income property, Ordinary Income Property

Organizations:, Organizations That Qualify To Receive Deductible Contributions

Foreign, Contributions to Nonqualified Organizations

Nonqualified, Contributions to Nonqualified Organizations

Qualified, Organizations That Qualify To Receive Deductible Contributions

Out-of-pocket expenses, Out-of-Pocket Expenses in Giving Services, Out-of-pocket expenses.

P

Partial interests in property, Partial interest in property.

Penalty, valuation overstatement, Penalty

Property:, Contributions of Property, Property subject to a debt., Inventory.

Bargain sales, Bargain Sales

Basis, Giving Property That Has Decreased in Value

Capital gain, Capital Gain Property

Capital gain election, Capital gain property election.

Contributions of, Contributions of Property

Decreased in value, Giving Property That Has Decreased in Value

Fair market value, Determining Fair Market Value

Future interests, Future interest in tangible personal property.

Increased in value, Giving Property That Has Increased in Value

Inventory, Inventory.

Ordinary income, Ordinary Income Property

Partial interests, Partial interest in property.

Right to use, Right to use property.

Subject to debt, Property subject to a debt.

Unrelated use, Contributions of tangible personal property.

Publication 78, Publication 78.

Publications (see Tax help)

Q

Qualified organizations, Organizations That Qualify To Receive Deductible Contributions

R

Raffle or bingo, Contributions From Which You Benefit

Records to keep, Records To Keep

Reporting, How To Report

Retirement home, Contributions From Which You Benefit

Right to use property, Right to use property.

S

Services, value of, Value of Time or Services

Split-dollar insurance arrangements, Contributions From Which You Benefit

Student:, Expenses Paid for Student Living With You, Mutual exchange program.

Exchange program, Mutual exchange program.

Living with you, Expenses Paid for Student Living With You, Student living with you.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Time, value of, Value of Time or Services

Token items, Certain membership benefits can be disregarded.

Travel expenses, Travel.

TTY/TDD information, How To Get Tax Help

Tuition, Contributions From Which You Benefit

U

Underprivileged youths, Underprivileged youths selected by charity.

Uniforms, Uniforms.

Use of property donated, Right to use property.

V

Volunteers, Out-of-Pocket Expenses in Giving Services

W

When to deduct, When To Deduct