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2009 Tax Form

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2009 Tax Form

2009 tax form 24. 2009 tax form   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 2009 tax form Household items. 2009 tax form Deduction more than $500. 2009 tax form Form 1098-C. 2009 tax form Filing deadline approaching and still no Form 1098-C. 2009 tax form Exception 1—vehicle used or improved by organization. 2009 tax form Exception 2—vehicle given or sold to needy individual. 2009 tax form Deduction $500 or less. 2009 tax form Right to use property. 2009 tax form Tangible personal property. 2009 tax form Future interest. 2009 tax form Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2009 tax form Text message. 2009 tax form Credit card. 2009 tax form Pay-by-phone account. 2009 tax form Stock certificate. 2009 tax form Promissory note. 2009 tax form Option. 2009 tax form Borrowed funds. 2009 tax form Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. 2009 tax form It discusses the following topics. 2009 tax form The types of organizations to which you can make deductible charitable contributions. 2009 tax form The types of contributions you can deduct. 2009 tax form How much you can deduct. 2009 tax form What records you must keep. 2009 tax form How to report your charitable contributions. 2009 tax form A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 2009 tax form It is voluntary and is made without getting, or expecting to get, anything of equal value. 2009 tax form Form 1040 required. 2009 tax form    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. 2009 tax form The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. 2009 tax form The limits are explained in detail in Publication 526. 2009 tax form Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. 2009 tax form Most organizations other than churches and governments must apply to the IRS to become a qualified organization. 2009 tax form How to check whether an organization can receive deductible charitable contributions. 2009 tax form   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 2009 tax form Or go to IRS. 2009 tax form gov. 2009 tax form Click on “Tools” and then on “Exempt Organizations Select Check” (www. 2009 tax form irs. 2009 tax form gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 2009 tax form This online tool will enable you to search for qualified organizations. 2009 tax form You can also call the IRS to find out if an organization is qualified. 2009 tax form Call 1-877-829-5500. 2009 tax form People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. 2009 tax form Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 2009 tax form gsa. 2009 tax form gov/fedrelay. 2009 tax form Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 2009 tax form A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). 2009 tax form It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. 2009 tax form Certain organizations that foster national or international amateur sports competition also qualify. 2009 tax form War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 2009 tax form Domestic fraternal societies, orders, and associations operating under the lodge system. 2009 tax form (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. 2009 tax form ) Certain nonprofit cemetery companies or corporations. 2009 tax form (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. 2009 tax form ) The United States or any state, the District of Columbia, a U. 2009 tax form S. 2009 tax form possession (including Puerto Rico), a political subdivision of a state or U. 2009 tax form S. 2009 tax form possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 2009 tax form (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. 2009 tax form ) Examples. 2009 tax form    The following list gives some examples of qualified organizations. 2009 tax form Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 2009 tax form Most nonprofit charitable organizations such as the American Red Cross and the United Way. 2009 tax form Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 2009 tax form This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. 2009 tax form However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . 2009 tax form Nonprofit hospitals and medical research organizations. 2009 tax form Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. 2009 tax form Nonprofit volunteer fire companies. 2009 tax form Nonprofit organizations that develop and maintain public parks and recreation facilities. 2009 tax form Civil defense organizations. 2009 tax form Certain foreign charitable organizations. 2009 tax form   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. 2009 tax form Generally, you must have income from sources in that country. 2009 tax form For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. 2009 tax form If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. 2009 tax form Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. 2009 tax form A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. 2009 tax form The contributions must be made to a qualified organization and not set aside for use by a specific person. 2009 tax form If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. 2009 tax form See Contributions of Property , later in this chapter. 2009 tax form Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. 2009 tax form See Limits on Deductions , later. 2009 tax form In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. 2009 tax form See chapter 29. 2009 tax form Table 24-1 gives examples of contributions you can and cannot deduct. 2009 tax form Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. 2009 tax form Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 2009 tax form If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. 2009 tax form For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2009 tax form Example 1. 2009 tax form You pay $65 for a ticket to a dinner-dance at a church. 2009 tax form Your entire $65 payment goes to the church. 2009 tax form The ticket to the dinner-dance has a fair market value of $25. 2009 tax form When you buy your ticket, you know that its value is less than your payment. 2009 tax form To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 2009 tax form You can deduct $40 as a contribution to the church. 2009 tax form Example 2. 2009 tax form At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 2009 tax form The amount you pay is no more than the fair rental value. 2009 tax form You have not made a deductible charitable contribution. 2009 tax form Athletic events. 2009 tax form   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. 2009 tax form   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 2009 tax form Subtract the price of the tickets from your payment. 2009 tax form You can deduct 80% of the remaining amount as a charitable contribution. 2009 tax form Example 1. 2009 tax form You pay $300 a year for membership in a university's athletic scholarship program. 2009 tax form The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. 2009 tax form You can deduct $240 (80% of $300) as a charitable contribution. 2009 tax form Table 24-1. 2009 tax form Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 2009 tax form See the rest of this chapter for more information and additional rules and limits that may apply. 2009 tax form Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions 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 or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 2009 tax form War veterans groups   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 Money or property you give to:  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   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    Example 2. 2009 tax form The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. 2009 tax form You must subtract the usual price of a ticket ($120) from your $300 payment. 2009 tax form The result is $180. 2009 tax form Your deductible charitable contribution is $144 (80% of $180). 2009 tax form Charity benefit events. 2009 tax form   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. 2009 tax form   If there is an established charge for the event, that charge is the value of your benefit. 2009 tax form If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 2009 tax form Whether you use the tickets or other privileges has no effect on the amount you can deduct. 2009 tax form However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. 2009 tax form    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. 2009 tax form If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 2009 tax form Example. 2009 tax form You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 2009 tax form Printed on the ticket is “Contribution—$40. 2009 tax form ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 2009 tax form Membership fees or dues. 2009 tax form    You may be able to deduct membership fees or dues you pay to a qualified organization. 2009 tax form However, you can deduct only the amount that is more than the value of the benefits you receive. 2009 tax form    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 2009 tax form They are not qualified organizations. 2009 tax form Certain membership benefits can be disregarded. 2009 tax form   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. 2009 tax form Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. 2009 tax form Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. 2009 tax form 20. 2009 tax form Token items. 2009 tax form   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. 2009 tax form You receive only a small item or other benefit of token value. 2009 tax form The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. 2009 tax form Written statement. 2009 tax form   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. 2009 tax form The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. 2009 tax form It must also give you a good faith estimate of the value of those goods or services. 2009 tax form   The organization can give you the statement either when it solicits or when it receives the payment from you. 2009 tax form Exception. 2009 tax form   An organization will not have to give you this statement if one of the following is true. 2009 tax form The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. 2009 tax form You receive only items whose value is not substantial as described under Token items , earlier. 2009 tax form You receive only membership benefits that can be disregarded, as described earlier. 2009 tax form Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 2009 tax form You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. 2009 tax form You can deduct up to $50 a month for each full calendar month the student lives with you. 2009 tax form Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. 2009 tax form For additional information, see Expenses Paid for Student Living With You in Publication 526. 2009 tax form Mutual exchange program. 2009 tax form   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. 2009 tax form Table 24-2. 2009 tax form Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 2009 tax form All of the rules explained in this chapter also apply. 2009 tax form See, in particular, Out-of-Pocket Expenses in Giving Services . 2009 tax form Question Answer I volunteer 6 hours a week in the office of a qualified organization. 2009 tax form The receptionist is paid $10 an hour for the same work. 2009 tax form Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. 2009 tax form The office is 30 miles from my home. 2009 tax form Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. 2009 tax form If you don't want to figure your actual costs, you can deduct 14 cents for each mile. 2009 tax form I volunteer as a Red Cross nurse's aide at a hospital. 2009 tax form Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. 2009 tax form I pay a babysitter to watch my children while I volunteer for a qualified organization. 2009 tax form Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. 2009 tax form (If you have childcare expenses so you can work for pay, see chapter 32. 2009 tax form ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. 2009 tax form The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. 2009 tax form Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. 2009 tax form Conventions. 2009 tax form   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. 2009 tax form However, see Travel , later. 2009 tax form   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 2009 tax form You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. 2009 tax form    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. 2009 tax form You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 2009 tax form Uniforms. 2009 tax form   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. 2009 tax form Foster parents. 2009 tax form   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. 2009 tax form A qualified organization must select the individuals you take into your home for foster care. 2009 tax form    You can deduct expenses that meet both of the following requirements. 2009 tax form They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 2009 tax form They are incurred primarily to benefit the qualified organization. 2009 tax form   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. 2009 tax form For details, see chapter 3. 2009 tax form Example. 2009 tax form You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. 2009 tax form Your unreimbursed expenses are not deductible as charitable contributions. 2009 tax form Car expenses. 2009 tax form   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. 2009 tax form You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 2009 tax form    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. 2009 tax form   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 2009 tax form   You must keep reliable written records of your car expenses. 2009 tax form For more information, see Car expenses under Records To Keep, later. 2009 tax form Travel. 2009 tax form   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. 2009 tax form This applies whether you pay the expenses directly or indirectly. 2009 tax form You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. 2009 tax form   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 2009 tax form Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. 2009 tax form However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. 2009 tax form Example 1. 2009 tax form You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 2009 tax form You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 2009 tax form You participate in the activities of the group and enjoy your time with them. 2009 tax form You oversee the breaking of camp and you transport the group home. 2009 tax form You can deduct your travel expenses. 2009 tax form Example 2. 2009 tax form You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 2009 tax form The project is sponsored by a charitable organization. 2009 tax form In most circumstances, you cannot deduct your expenses. 2009 tax form Example 3. 2009 tax form You work for several hours each morning on an archaeological dig sponsored by a charitable organization. 2009 tax form The rest of the day is free for recreation and sightseeing. 2009 tax form You cannot take a charitable contribution deduction even though you work very hard during those few hours. 2009 tax form Example 4. 2009 tax form You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 2009 tax form In the evening you go to the theater. 2009 tax form You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 2009 tax form Daily allowance (per diem). 2009 tax form   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. 2009 tax form You may be able to deduct any necessary travel expenses that are more than the allowance. 2009 tax form Deductible travel expenses. 2009 tax form   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. 2009 tax form Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. 2009 tax form For information on business travel expenses, see Travel Expenses in chapter 26. 2009 tax form Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. 2009 tax form (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. 2009 tax form ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . 2009 tax form Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 2009 tax form Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. 2009 tax form Contributions to individuals who are needy or worthy. 2009 tax form You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 2009 tax form But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. 2009 tax form Example. 2009 tax form You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 2009 tax form However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2009 tax form Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 2009 tax form Expenses you paid for another person who provided services to a qualified organization. 2009 tax form Example. 2009 tax form Your son does missionary work. 2009 tax form You pay his expenses. 2009 tax form You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 2009 tax form Payments to a hospital that are for a specific patient's care or for services for a specific patient. 2009 tax form You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. 2009 tax form Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 2009 tax form Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. 2009 tax form Chambers of commerce and other business leagues or organizations (but see chapter 28). 2009 tax form Civic leagues and associations. 2009 tax form Communist organizations. 2009 tax form Country clubs and other social clubs. 2009 tax form Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). 2009 tax form For details, see Publication 526. 2009 tax form Homeowners' associations. 2009 tax form Labor unions (but see chapter 28). 2009 tax form Political organizations and candidates. 2009 tax form Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. 2009 tax form See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2009 tax form These contributions include the following. 2009 tax form Contributions for lobbying. 2009 tax form This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. 2009 tax form Contributions to a retirement home for room, board, maintenance, or admittance. 2009 tax form Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. 2009 tax form Costs of raffles, bingo, lottery, etc. 2009 tax form You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. 2009 tax form For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. 2009 tax form Dues to fraternal orders and similar groups. 2009 tax form However, see Membership fees or dues , earlier, under Contributions You Can Deduct. 2009 tax form Tuition, or amounts you pay instead of tuition. 2009 tax form You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. 2009 tax form You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. 2009 tax form ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. 2009 tax form Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 2009 tax form The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. 2009 tax form Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). 2009 tax form You also may be able to claim an exemption for the child. 2009 tax form See Adopted child in chapter 3. 2009 tax form Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). 2009 tax form Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. 2009 tax form However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 2009 tax form See Giving Property That Has Increased in Value , later. 2009 tax form For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. 2009 tax form Clothing and household items. 2009 tax form   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. 2009 tax form Exception. 2009 tax form   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. 2009 tax form Household items. 2009 tax form   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 2009 tax form   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 2009 tax form Cars, boats, and airplanes. 2009 tax form    The following rules apply to any donation of a qualified vehicle. 2009 tax form A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. 2009 tax form Deduction more than $500. 2009 tax form   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. 2009 tax form If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. 2009 tax form Form 1098-C. 2009 tax form   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. 2009 tax form The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 2009 tax form   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. 2009 tax form   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 2009 tax form    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 2009 tax form But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. 2009 tax form Filing deadline approaching and still no Form 1098-C. 2009 tax form   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 2009 tax form Request an automatic 6-month extension of time to file your return. 2009 tax form You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2009 tax form S. 2009 tax form Individual Income Tax Return. 2009 tax form  For more information, see Automatic Extension in chapter 1. 2009 tax form File the return on time without claiming the deduction for the qualified vehicle. 2009 tax form After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. 2009 tax form Attach Copy B of Form 1098-C (or other statement) to the amended return. 2009 tax form For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. 2009 tax form Exceptions. 2009 tax form   There are two exceptions to the rules just described for deductions of more than $500. 2009 tax form Exception 1—vehicle used or improved by organization. 2009 tax form   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. 2009 tax form But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2009 tax form The Form 1098-C (or other statement) will show whether this exception applies. 2009 tax form Exception 2—vehicle given or sold to needy individual. 2009 tax form   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. 2009 tax form But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2009 tax form The Form 1098-C (or other statement) will show whether this exception applies. 2009 tax form   This exception does not apply if the organization sells the vehicle at auction. 2009 tax form In that case, you cannot deduct the vehicle's fair market value. 2009 tax form Example. 2009 tax form Anita donates a used car to a qualified organization. 2009 tax form She bought it 3 years ago for $9,000. 2009 tax form A used car guide shows the fair market value for this type of car is $6,000. 2009 tax form However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 2009 tax form Neither exception 1 nor exception 2 applies. 2009 tax form If Anita itemizes her deductions, she can deduct $2,900 for her donation. 2009 tax form She must attach Form 1098-C and Form 8283 to her return. 2009 tax form Deduction $500 or less. 2009 tax form   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. 2009 tax form But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2009 tax form   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. 2009 tax form The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. 2009 tax form Partial interest in property. 2009 tax form   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 2009 tax form Right to use property. 2009 tax form   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. 2009 tax form For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. 2009 tax form Future interests in tangible personal property. 2009 tax form   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. 2009 tax form Tangible personal property. 2009 tax form   This is any property, other than land or buildings, that can be seen or touched. 2009 tax form It includes furniture, books, jewelry, paintings, and cars. 2009 tax form Future interest. 2009 tax form   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. 2009 tax form Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 2009 tax form Publication 561 contains a more complete discussion. 2009 tax form Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 2009 tax form Used clothing and household items. 2009 tax form   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. 2009 tax form   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. 2009 tax form See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. 2009 tax form Example. 2009 tax form Dawn Greene donated a coat to a thrift store operated by her church. 2009 tax form She paid $300 for the coat 3 years ago. 2009 tax form Similar coats in the thrift store sell for $50. 2009 tax form The fair market value of the coat is $50. 2009 tax form Dawn's donation is limited to $50. 2009 tax form Cars, boats, and airplanes. 2009 tax form   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 2009 tax form Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. 2009 tax form The guides may be published monthly or seasonally and for different regions of the country. 2009 tax form These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 2009 tax form The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 2009 tax form But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. 2009 tax form   You can also find used car pricing information on the Internet. 2009 tax form Example. 2009 tax form You donate a used car in poor condition to a local high school for use by students studying car repair. 2009 tax form A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 2009 tax form However, the guide shows the price for a private party sale of the car is only $750. 2009 tax form The fair market value of the car is considered to be $750. 2009 tax form Large quantities. 2009 tax form   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. 2009 tax form Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. 2009 tax form You cannot claim a deduction for the difference between the property's basis and its fair market value. 2009 tax form Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2009 tax form Your basis in property is generally what you paid for it. 2009 tax form See chapter 13 if you need more information about basis. 2009 tax form Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2009 tax form Ordinary income property. 2009 tax form   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. 2009 tax form Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. 2009 tax form Amount of deduction. 2009 tax form   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. 2009 tax form Generally, this rule limits the deduction to your basis in the property. 2009 tax form Example. 2009 tax form You donate stock you held for 5 months to your church. 2009 tax form The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). 2009 tax form Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). 2009 tax form Capital gain property. 2009 tax form   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. 2009 tax form It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. 2009 tax form Amount of deduction — general rule. 2009 tax form   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. 2009 tax form Exceptions. 2009 tax form   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. 2009 tax form Generally, this means reducing the fair market value to the property's cost or other basis. 2009 tax form Bargain sales. 2009 tax form   A bargain sale of property is a sale or exchange for less than the property's fair market value. 2009 tax form A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. 2009 tax form A bargain sale may result in a taxable gain. 2009 tax form More information. 2009 tax form   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. 2009 tax form When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). 2009 tax form This applies whether you use the cash or an accrual method of accounting. 2009 tax form Time of making contribution. 2009 tax form   Usually, you make a contribution at the time of its unconditional delivery. 2009 tax form Checks. 2009 tax form   A check you mail to a charity is considered delivered on the date you mail it. 2009 tax form Text message. 2009 tax form   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. 2009 tax form Credit card. 2009 tax form    Contributions charged on your credit card are deductible in the year you make the charge. 2009 tax form Pay-by-phone account. 2009 tax form    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. 2009 tax form Stock certificate. 2009 tax form   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. 2009 tax form However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. 2009 tax form Promissory note. 2009 tax form   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. 2009 tax form Option. 2009 tax form    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. 2009 tax form Borrowed funds. 2009 tax form   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. 2009 tax form Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). 2009 tax form Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. 2009 tax form If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. 2009 tax form The limits are discussed in detail under Limits on Deductions in Publication 526. 2009 tax form A higher limit applies to certain qualified conservation contributions. 2009 tax form See Publication 526 for details. 2009 tax form Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. 2009 tax form You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. 2009 tax form For more information, see Carryovers in Publication 526. 2009 tax form Records To Keep You must keep records to prove the amount of the contributions you make during the year. 2009 tax form The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. 2009 tax form Note. 2009 tax form An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. 2009 tax form (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2009 tax form ) Keep the statement for your records. 2009 tax form It may satisfy all or part of the recordkeeping requirements explained in the following discussions. 2009 tax form Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. 2009 tax form You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. 2009 tax form A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. 2009 tax form Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. 2009 tax form A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. 2009 tax form The payroll deduction records described next. 2009 tax form Payroll deductions. 2009 tax form   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. 2009 tax form If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. 2009 tax form Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. 2009 tax form If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. 2009 tax form Amount of contribution. 2009 tax form   In figuring whether your contribution is $250 or more, do not combine separate contributions. 2009 tax form For example, if you gave your church $25 each week, your weekly payments do not have to be combined. 2009 tax form Each payment is a separate contribution. 2009 tax form   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. 2009 tax form   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. 2009 tax form Acknowledgment. 2009 tax form   The acknowledgment must meet these tests. 2009 tax form It must be written. 2009 tax form It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2009 tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. 2009 tax form An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. 2009 tax form An example is admission to a religious ceremony. 2009 tax form You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2009 tax form   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. 2009 tax form If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. 2009 tax form Payroll deductions. 2009 tax form   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. 2009 tax form A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. 2009 tax form   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. 2009 tax form If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). 2009 tax form Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. 2009 tax form Amount of deduction. 2009 tax form   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. 2009 tax form   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. 2009 tax form If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. 2009 tax form Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. 2009 tax form A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. 2009 tax form You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). 2009 tax form Additional records. 2009 tax form   You must also keep reliable written records for each item of contributed property. 2009 tax form Your written records must include the following information. 2009 tax form The name and address of the organization to which you contributed. 2009 tax form The date and location of the contribution. 2009 tax form A description of the property in detail reasonable under the circumstances. 2009 tax form For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. 2009 tax form The fair market value of the property at the time of the contribution and how you figured the fair market value. 2009 tax form If it was determined by appraisal, keep a signed copy of the appraisal. 2009 tax form The cost or other basis of the property, if you must reduce its fair market value by appreciation. 2009 tax form Your records should also include the amount of the reduction and how you figured it. 2009 tax form The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. 2009 tax form Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. 2009 tax form They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. 2009 tax form The terms of any conditions attached to the contribution of property. 2009 tax form Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. 2009 tax form If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. 2009 tax form The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . 2009 tax form The acknowledgment must also meet these tests. 2009 tax form It must be written. 2009 tax form It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). 2009 tax form If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. 2009 tax form You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2009 tax form Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. 2009 tax form See Records To Keep in Publication 526 for more information. 2009 tax form Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. 2009 tax form You must have adequate records to prove the amount of the expenses. 2009 tax form If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2009 tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). 2009 tax form You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2009 tax form Car expenses. 2009 tax form   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. 2009 tax form Whether your records are considered reliable depends on all the facts and circumstances. 2009 tax form Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. 2009 tax form   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. 2009 tax form If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. 2009 tax form If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. 2009 tax form   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. 2009 tax form How To Report Report your charitable contributions on Schedule A (Form 1040). 2009 tax form If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. 2009 tax form See How To Report in Publication 526 for more information. 2009 tax form Prev  Up  Next   Home   More Online Publications
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The 2009 Tax Form

2009 tax form Index A Additional Medicare Tax, Reminder, Social Security and Medicare Taxes, Withholding the employee's share. 2009 tax form Assistance (see Tax help) B Baby sitters (see Household employee) Baby-sitting costs (see Child and dependent care expenses) Business employers, employment tax payment option, Payment option for business employers. 2009 tax form C Caretakers (see Household employee) Child and dependent care expenses, credit for, Can You Claim a Credit for Child and Dependent Care Expenses? Comments on publication, Comments and suggestions. 2009 tax form Correcting Schedule H Schedule H attached to another form, How Can You Correct Schedule H? Schedule H filed by itself, How Can You Correct Schedule H? D Dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Disability payments, state, State disability payments treated as wages. 2009 tax form Domestic worker (see Household employee) Drivers (see Household employee) E Earned income credit (EIC), What Do You Need To Know About the Earned Income Credit? EIC notice, Notice about the EIC. 2009 tax form Employer identification number (EIN), Employer identification number (EIN). 2009 tax form Employing an alien legally (see Legal employee) Employment eligibility verification form, Can Your Employee Legally Work in the United States? Employment taxes Need to pay, Do You Need To Pay Employment Taxes? Payment options, Payment option for business employers. 2009 tax form Tax returns, Business employment tax returns. 2009 tax form Estimated tax, paying, Paying estimated tax. 2009 tax form F Federal income tax withholding, increasing (see How to increase withholding) Federal unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Form 1040-ES, Paying estimated tax. 2009 tax form 940, Business employment tax returns. 2009 tax form 941, Business employment tax returns. 2009 tax form 943, Business employment tax returns. 2009 tax form 944, Business employment tax returns. 2009 tax form I-9, Can Your Employee Legally Work in the United States? M-274, Can Your Employee Legally Work in the United States? SS-4, Employer identification number (EIN). 2009 tax form SS-5, Employee's social security number. 2009 tax form W-2, Notice about the EIC. 2009 tax form , Form W-2. 2009 tax form W-4, Do You Need To Withhold Federal Income Tax?, Asking for more federal income tax withholding. 2009 tax form W-4P, Asking for more federal income tax withholding. 2009 tax form Forms you must file, What Forms Must You File? Free tax services, Free help with your tax return. 2009 tax form FUTA (see Federal Unemployment (FUTA)Tax) H Handbook for Employers, Can Your Employee Legally Work in the United States? Health aides (see Household employee) Help (see Tax help) House cleaning workers (see Household employee) Household employee, Do You Have a Household Employee? Housekeepers (see Household employee) How to increase withholding, Asking for more federal income tax withholding. 2009 tax form How to pay estimated tax, Paying estimated tax. 2009 tax form I Income tax withholding, increasing (see How to increase withholding) L Legal employee, Can Your Employee Legally Work in the United States? M Maids (see Household employee) Medicare (see Social security and Medicare taxes) N Nannies (see Household employee) Nonemployees, Workers who are not your employees. 2009 tax form Nurses, private (see Household employee) P Publications (see Tax help) R Records you must keep, What Records Must You Keep? S Schedule H (Form 1040), How Do You Make Tax Payments?, Schedule H. 2009 tax form Self-employed workers (see Nonemployees) Social security and Medicare Taxes, Social Security and Medicare Taxes Wages, Social security and Medicare wages. 2009 tax form Social security number, employee's, Employee's social security number. 2009 tax form State Disability payments, State disability payments treated as wages. 2009 tax form Employment taxes, State employment taxes. 2009 tax form Suggestions for publication, Comments and suggestions. 2009 tax form T Tax credits Child and dependent care expenses, Can You Claim a Credit for Child and Dependent Care Expenses? Earned income, What Do You Need To Know About the Earned Income Credit? FUTA, Credit for 2013. 2009 tax form Tax help, How To Get Tax Help Taxes How to make payments, How Do You Make Tax Payments? Medicare, Social Security and Medicare Taxes Social security, Social Security and Medicare Taxes U Unemployment taxes Federal, Federal Unemployment (FUTA) Tax State, State employment taxes. 2009 tax form USCIS website, Can Your Employee Legally Work in the United States? W Wages Cash, Cash wages. 2009 tax form FUTA, FUTA wages. 2009 tax form Medicare, Social security and Medicare wages. 2009 tax form Social security, Social security and Medicare wages. 2009 tax form State disability payments, State disability payments treated as wages. 2009 tax form Withholding Employee's share, Withholding the employee's share. 2009 tax form Federal income tax, Do You Need To Withhold Federal Income Tax? How to increase, Asking for more federal income tax withholding. 2009 tax form Wages, Wages. 2009 tax form Y Yard workers (see Household employee) Prev  Up     Home   More Online Publications