Publication 526 (2007), Charitable Contributions

A

Acknowledgment, Acknowledgment.
Adoption expenses, Personal Expenses
Airplanes, donations of, Cars, Boats, and Airplanes
Animal, stuffed, Taxidermy Property
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, donations of, Cars, Boats, and Airplanes
Boats, fair market value, Cars, boats, and airplanes.

C

Capital gain property, Capital Gain Property

Car expenses, Car expenses., Car expenses.

Carryovers, Carryovers

Cars, donations of, Cars, Boats, and Airplanes

Cash contributions, records to keep, Cash Contributions

Charitable contribution, defined, Introduction

Charity benefit events, Charity benefit events.

Church deacon, Church deacon.

Clothing:

Deduction for, Clothing and Household Items
Fair market value of, Used clothing.

Comments on publication, Comments and suggestions.

Conservation contribution, Conservation purposes., Special 50% Limit for Qualified Conservation Contributions, How To Figure Your Deduction When Limits Apply

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

Contributions of property, Contributions of Property

Conventions, Conventions.

Food inventory, Food Inventory

Foreign organizations:, Examples.

Canadian, Examples.
Israeli, Israeli charities.
Mexican, Canadian charities.
Other, Contributions to Nonqualified Organizations

Form:, Total deduction over $500.

1098-C

Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.

8282, Form 8282.

8283, Total deduction over $500.

Foster parents, Foster parents.

Fractional interest in property, Fractional Interest in Tangible Personal Property

Free tax services, How To Get Tax Help

Future interests in property, Future Interest in Tangible Personal Property

H

Help (see Tax help)

Historic building, Building in registered historic district.

Household items:

Deduction for, Clothing and Household Items
Fair market value of, Household items.

How to report:, How To Report

Noncash contributions, How To Report
Student living with you, Reporting expenses for student living with you.

I

Intellectual property, donations of, Patents and Other Intellectual Property
Inventory, Inventory, Food Inventory
IRA, distribution from, Qualified Charitable Distributions

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)
Motor vehicles, donations of, Cars, Boats, and Airplanes
Motor vehicles, fair market value, Cars, boats, and airplanes.

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

Patents, donations of, Patents and Other Intellectual Property

Payroll deductions, Payroll deductions., Payroll deductions.

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
Fractional Interest in, Fractional Interest in Tangible Personal Property
Future interests, Future Interest in Tangible Personal Property
Increased in value, Giving Property That Has Increased in Value
Intellectual, Patents and Other Intellectual Property
Inventory, Inventory, Food 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, Tangible personal property put to unrelated use.

Publication 78, Publication 78.

Publications (see Tax help)

Q

Qualified conservation contribution, Qualified Conservation Contribution, Special 50% Limit for Qualified Conservation Contributions, How To Figure Your Deduction When Limits Apply
Qualified organizations, Organizations That Qualify To Receive Deductible Contributions

R

Raffle or bingo, Contributions From Which You Benefit

Recapture:

Contribution of fractional interest, Recapture of deduction.
No exempt use, Recapture if no exempt use.

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

Tangible personal property:

Fractional Interest in, Fractional Interest in Tangible Personal Property
Future interest in, Future Interest in Tangible Personal Property

Tax help, How To Get Tax Help

Taxidermy property, Taxidermy Property

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.
Unrelated use, Unrelated use.
Use of property donated, Right to use property.

V

Volunteers, Out-of-Pocket Expenses in Giving Services

W

Whaling captain, Expenses of Whaling Captains
When to deduct, When To Deduct

Index

A

B

C

D

E

F

H

I

L

M

N

O

P

Q

R

S

T

U

V

W