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Amended Tax Form

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Amended Tax Form

Amended tax form Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Amended tax form Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Amended tax form , Withholding adjustment for nonresident alien employees. Amended tax form Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Amended tax form Commodity wages, Commodity wages. Amended tax form Crew leaders, Crew Leaders, 10. Amended tax form Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Amended tax form Depositing Taxes Lookback period, Lookback period. Amended tax form Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Amended tax form Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Amended tax form Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Amended tax form Employers of farmworkers, 2. Amended tax form Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Amended tax form F Farmworkers Crew leaders, Crew Leaders Defined, 2. Amended tax form Who Are Employees? Federal unemployment (FUTA) taxes, 10. Amended tax form Federal Unemployment (FUTA) Tax Forms 843, Form 843. Amended tax form 940, 10. Amended tax form Federal Unemployment (FUTA) Tax 943, 8. Amended tax form Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Amended tax form W-4, Reminders, Form W-4. Amended tax form W-4(SP), Reminders, Form W-4. Amended tax form H H-2A visa holders, Compensation paid to H-2A visa holders. Amended tax form Household employees Employment tax withholding, Household employees. Amended tax form I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Amended tax form Federal Income Tax Withholding Methods Wage bracket method, 13. Amended tax form Federal Income Tax Withholding Methods Who must withhold, 5. Amended tax form Federal Income Tax Withholding Independent contractor, 2. Amended tax form Who Are Employees? L Lookback period, Lookback period. Amended tax form N Noncash wages, Commodity wages. Amended tax form P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Amended tax form Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Amended tax form Reconciling Wage Reporting Forms S Share farmers, Share farmers. Amended tax form Social security and Medicare withholding, 4. Amended tax form Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Amended tax form Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Amended tax form T Tax help, How To Get Tax Help Taxpayer identification number, 1. Amended tax form Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Amended tax form TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Amended tax form Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Amended tax form Supplemental wages, Supplemental wages. Amended tax form Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in New York

IRS e-File to Remain Open through Oct. 31 for Victims of Hurricane Irene

Updated 9/14/11 to include Herkimer county.
Updated 9/12/11 to include Bronx, Kings, Queens and Richmond counties.
Updated 9/911 to include Columbia, Putnam and Washington counties.
Updated 9/6/11 to include Clinton, Montgomery, Orange, Otsego, Rockland, Saratoga, Sullivan, Suffolk and Warren counties.
Updated 9/2/11 to include Nassau, Rensselaer and Westchester counties.

NY-2011-34, Sept. 1, 2011

NEW YORK — Victims of Hurricane Irene that began on Aug. 26, 2011, in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26 and on or before Oct. 31 have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The Amended Tax Form

Amended tax form 24. Amended 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. Amended tax form Household items. Amended tax form Deduction more than $500. Amended tax form Form 1098-C. Amended tax form Filing deadline approaching and still no Form 1098-C. Amended tax form Exception 1—vehicle used or improved by organization. Amended tax form Exception 2—vehicle given or sold to needy individual. Amended tax form Deduction $500 or less. Amended tax form Right to use property. Amended tax form Tangible personal property. Amended tax form Future interest. Amended tax form Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amended tax form Text message. Amended tax form Credit card. Amended tax form Pay-by-phone account. Amended tax form Stock certificate. Amended tax form Promissory note. Amended tax form Option. Amended tax form Borrowed funds. Amended 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. Amended tax form It discusses the following topics. Amended tax form The types of organizations to which you can make deductible charitable contributions. Amended tax form The types of contributions you can deduct. Amended tax form How much you can deduct. Amended tax form What records you must keep. Amended tax form How to report your charitable contributions. Amended tax form A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amended tax form It is voluntary and is made without getting, or expecting to get, anything of equal value. Amended tax form Form 1040 required. Amended tax form    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amended tax form The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amended tax form The limits are explained in detail in Publication 526. Amended 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. Amended tax form Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amended tax form How to check whether an organization can receive deductible charitable contributions. Amended tax form   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amended tax form Or go to IRS. Amended tax form gov. Amended tax form Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amended tax form irs. Amended tax form gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amended tax form This online tool will enable you to search for qualified organizations. Amended tax form You can also call the IRS to find out if an organization is qualified. Amended tax form Call 1-877-829-5500. Amended 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. Amended tax form Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amended tax form gsa. Amended tax form gov/fedrelay. Amended tax form Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amended 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). Amended 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. Amended tax form Certain organizations that foster national or international amateur sports competition also qualify. Amended tax form War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amended tax form Domestic fraternal societies, orders, and associations operating under the lodge system. Amended 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. Amended tax form ) Certain nonprofit cemetery companies or corporations. Amended 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. Amended tax form ) The United States or any state, the District of Columbia, a U. Amended tax form S. Amended tax form possession (including Puerto Rico), a political subdivision of a state or U. Amended tax form S. Amended tax form possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amended tax form (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amended tax form ) Examples. Amended tax form    The following list gives some examples of qualified organizations. Amended tax form Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amended tax form Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amended tax form Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amended 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. Amended 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 . Amended tax form Nonprofit hospitals and medical research organizations. Amended 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. Amended tax form Nonprofit volunteer fire companies. Amended tax form Nonprofit organizations that develop and maintain public parks and recreation facilities. Amended tax form Civil defense organizations. Amended tax form Certain foreign charitable organizations. Amended 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. Amended tax form Generally, you must have income from sources in that country. Amended 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. Amended tax form If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amended 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. Amended 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. Amended tax form The contributions must be made to a qualified organization and not set aside for use by a specific person. Amended 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. Amended tax form See Contributions of Property , later in this chapter. Amended 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. Amended tax form See Limits on Deductions , later. Amended tax form In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amended tax form See chapter 29. Amended tax form Table 24-1 gives examples of contributions you can and cannot deduct. Amended 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. Amended tax form Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amended 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. Amended tax form For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amended tax form Example 1. Amended tax form You pay $65 for a ticket to a dinner-dance at a church. Amended tax form Your entire $65 payment goes to the church. Amended tax form The ticket to the dinner-dance has a fair market value of $25. Amended tax form When you buy your ticket, you know that its value is less than your payment. Amended tax form To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amended tax form You can deduct $40 as a contribution to the church. Amended tax form Example 2. Amended tax form At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amended tax form The amount you pay is no more than the fair rental value. Amended tax form You have not made a deductible charitable contribution. Amended tax form Athletic events. Amended 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. Amended tax form   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amended tax form Subtract the price of the tickets from your payment. Amended tax form You can deduct 80% of the remaining amount as a charitable contribution. Amended tax form Example 1. Amended tax form You pay $300 a year for membership in a university's athletic scholarship program. Amended 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. Amended tax form You can deduct $240 (80% of $300) as a charitable contribution. Amended tax form Table 24-1. Amended tax form Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amended tax form See the rest of this chapter for more information and additional rules and limits that may apply. Amended 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. Amended 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. Amended 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. Amended tax form You must subtract the usual price of a ticket ($120) from your $300 payment. Amended tax form The result is $180. Amended tax form Your deductible charitable contribution is $144 (80% of $180). Amended tax form Charity benefit events. Amended 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. Amended tax form   If there is an established charge for the event, that charge is the value of your benefit. Amended tax form If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amended tax form Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amended 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. Amended 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. Amended tax form If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amended tax form Example. Amended tax form You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amended tax form Printed on the ticket is “Contribution—$40. Amended tax form ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amended tax form Membership fees or dues. Amended tax form    You may be able to deduct membership fees or dues you pay to a qualified organization. Amended tax form However, you can deduct only the amount that is more than the value of the benefits you receive. Amended tax form    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amended tax form They are not qualified organizations. Amended tax form Certain membership benefits can be disregarded. Amended 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. Amended 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. Amended 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. Amended tax form 20. Amended tax form Token items. Amended 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. Amended tax form You receive only a small item or other benefit of token value. Amended 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. Amended tax form Written statement. Amended 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. Amended 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. Amended tax form It must also give you a good faith estimate of the value of those goods or services. Amended tax form   The organization can give you the statement either when it solicits or when it receives the payment from you. Amended tax form Exception. Amended tax form   An organization will not have to give you this statement if one of the following is true. Amended 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. Amended tax form You receive only items whose value is not substantial as described under Token items , earlier. Amended tax form You receive only membership benefits that can be disregarded, as described earlier. Amended tax form Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amended 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. Amended tax form You can deduct up to $50 a month for each full calendar month the student lives with you. Amended tax form Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amended tax form For additional information, see Expenses Paid for Student Living With You in Publication 526. Amended tax form Mutual exchange program. Amended 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. Amended tax form Table 24-2. Amended tax form Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amended tax form All of the rules explained in this chapter also apply. Amended tax form See, in particular, Out-of-Pocket Expenses in Giving Services . Amended tax form Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amended tax form The receptionist is paid $10 an hour for the same work. Amended tax form Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amended tax form The office is 30 miles from my home. Amended 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. Amended tax form If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amended tax form I volunteer as a Red Cross nurse's aide at a hospital. Amended 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. Amended tax form I pay a babysitter to watch my children while I volunteer for a qualified organization. Amended 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. Amended tax form (If you have childcare expenses so you can work for pay, see chapter 32. Amended 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. Amended 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. Amended tax form Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amended tax form Conventions. Amended 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. Amended tax form However, see Travel , later. Amended tax form   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amended tax form You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amended 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. Amended tax form You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amended tax form Uniforms. Amended 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. Amended tax form Foster parents. Amended 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. Amended tax form A qualified organization must select the individuals you take into your home for foster care. Amended tax form    You can deduct expenses that meet both of the following requirements. Amended tax form They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amended tax form They are incurred primarily to benefit the qualified organization. Amended 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. Amended tax form For details, see chapter 3. Amended tax form Example. Amended 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. Amended tax form Your unreimbursed expenses are not deductible as charitable contributions. Amended tax form Car expenses. Amended 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. Amended tax form You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amended 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. Amended tax form   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amended tax form   You must keep reliable written records of your car expenses. Amended tax form For more information, see Car expenses under Records To Keep, later. Amended tax form Travel. Amended 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. Amended tax form This applies whether you pay the expenses directly or indirectly. Amended 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. Amended tax form   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amended 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. Amended 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. Amended tax form Example 1. Amended tax form You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amended tax form You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amended tax form You participate in the activities of the group and enjoy your time with them. Amended tax form You oversee the breaking of camp and you transport the group home. Amended tax form You can deduct your travel expenses. Amended tax form Example 2. Amended tax form You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amended tax form The project is sponsored by a charitable organization. Amended tax form In most circumstances, you cannot deduct your expenses. Amended tax form Example 3. Amended tax form You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amended tax form The rest of the day is free for recreation and sightseeing. Amended tax form You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amended tax form Example 4. Amended tax form You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amended tax form In the evening you go to the theater. Amended tax form You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amended tax form Daily allowance (per diem). Amended 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. Amended tax form You may be able to deduct any necessary travel expenses that are more than the allowance. Amended tax form Deductible travel expenses. Amended 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. Amended tax form Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amended tax form For information on business travel expenses, see Travel Expenses in chapter 26. Amended 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. Amended tax form (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amended tax form ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amended tax form Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amended tax form Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amended tax form Contributions to individuals who are needy or worthy. Amended tax form You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amended 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. Amended tax form Example. Amended tax form You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amended tax form However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended tax form Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amended tax form Expenses you paid for another person who provided services to a qualified organization. Amended tax form Example. Amended tax form Your son does missionary work. Amended tax form You pay his expenses. Amended tax form You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amended tax form Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amended tax form You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amended tax form Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amended 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. Amended tax form Chambers of commerce and other business leagues or organizations (but see chapter 28). Amended tax form Civic leagues and associations. Amended tax form Communist organizations. Amended tax form Country clubs and other social clubs. Amended tax form Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amended tax form For details, see Publication 526. Amended tax form Homeowners' associations. Amended tax form Labor unions (but see chapter 28). Amended tax form Political organizations and candidates. Amended 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. Amended tax form See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended tax form These contributions include the following. Amended tax form Contributions for lobbying. Amended tax form This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amended tax form Contributions to a retirement home for room, board, maintenance, or admittance. Amended 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. Amended tax form Costs of raffles, bingo, lottery, etc. Amended 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. Amended 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. Amended tax form Dues to fraternal orders and similar groups. Amended tax form However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amended tax form Tuition, or amounts you pay instead of tuition. Amended 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. Amended 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. Amended 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. Amended tax form Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amended 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. Amended 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). Amended tax form You also may be able to claim an exemption for the child. Amended tax form See Adopted child in chapter 3. Amended 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). Amended 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. Amended tax form However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amended tax form See Giving Property That Has Increased in Value , later. Amended 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. Amended tax form Clothing and household items. Amended 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. Amended tax form Exception. Amended 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. Amended tax form Household items. Amended tax form   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amended tax form   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amended tax form Cars, boats, and airplanes. Amended tax form    The following rules apply to any donation of a qualified vehicle. Amended 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. Amended tax form Deduction more than $500. Amended 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. Amended 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. Amended tax form Form 1098-C. Amended 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. Amended tax form The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amended 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. Amended tax form   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amended tax form    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amended 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. Amended tax form Filing deadline approaching and still no Form 1098-C. Amended tax form   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amended tax form Request an automatic 6-month extension of time to file your return. Amended tax form You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amended tax form S. Amended tax form Individual Income Tax Return. Amended tax form  For more information, see Automatic Extension in chapter 1. Amended tax form File the return on time without claiming the deduction for the qualified vehicle. Amended tax form After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amended tax form Attach Copy B of Form 1098-C (or other statement) to the amended return. Amended tax form For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amended tax form Exceptions. Amended tax form   There are two exceptions to the rules just described for deductions of more than $500. Amended tax form Exception 1—vehicle used or improved by organization. Amended 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. Amended 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. Amended tax form The Form 1098-C (or other statement) will show whether this exception applies. Amended tax form Exception 2—vehicle given or sold to needy individual. Amended 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. Amended 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. Amended tax form The Form 1098-C (or other statement) will show whether this exception applies. Amended tax form   This exception does not apply if the organization sells the vehicle at auction. Amended tax form In that case, you cannot deduct the vehicle's fair market value. Amended tax form Example. Amended tax form Anita donates a used car to a qualified organization. Amended tax form She bought it 3 years ago for $9,000. Amended tax form A used car guide shows the fair market value for this type of car is $6,000. Amended tax form However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amended tax form Neither exception 1 nor exception 2 applies. Amended tax form If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amended tax form She must attach Form 1098-C and Form 8283 to her return. Amended tax form Deduction $500 or less. Amended 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. Amended 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. Amended 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. Amended 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. Amended tax form Partial interest in property. Amended tax form   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amended tax form Right to use property. Amended 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. Amended tax form For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amended tax form Future interests in tangible personal property. Amended 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. Amended tax form Tangible personal property. Amended tax form   This is any property, other than land or buildings, that can be seen or touched. Amended tax form It includes furniture, books, jewelry, paintings, and cars. Amended tax form Future interest. Amended 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. Amended tax form Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amended tax form Publication 561 contains a more complete discussion. Amended 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. Amended tax form Used clothing and household items. Amended 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. Amended 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. Amended tax form See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amended tax form Example. Amended tax form Dawn Greene donated a coat to a thrift store operated by her church. Amended tax form She paid $300 for the coat 3 years ago. Amended tax form Similar coats in the thrift store sell for $50. Amended tax form The fair market value of the coat is $50. Amended tax form Dawn's donation is limited to $50. Amended tax form Cars, boats, and airplanes. Amended tax form   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amended 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. Amended tax form The guides may be published monthly or seasonally and for different regions of the country. Amended tax form These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amended tax form The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amended 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. Amended tax form   You can also find used car pricing information on the Internet. Amended tax form Example. Amended tax form You donate a used car in poor condition to a local high school for use by students studying car repair. Amended tax form A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amended tax form However, the guide shows the price for a private party sale of the car is only $750. Amended tax form The fair market value of the car is considered to be $750. Amended tax form Large quantities. Amended 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. Amended 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. Amended tax form You cannot claim a deduction for the difference between the property's basis and its fair market value. Amended 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. Amended tax form Your basis in property is generally what you paid for it. Amended tax form See chapter 13 if you need more information about basis. Amended tax form Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amended tax form Ordinary income property. Amended 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. Amended 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. Amended tax form Amount of deduction. Amended 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. Amended tax form Generally, this rule limits the deduction to your basis in the property. Amended tax form Example. Amended tax form You donate stock you held for 5 months to your church. Amended 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). Amended 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). Amended tax form Capital gain property. Amended 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. Amended 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. Amended tax form Amount of deduction — general rule. Amended tax form   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amended tax form Exceptions. Amended 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. Amended tax form Generally, this means reducing the fair market value to the property's cost or other basis. Amended tax form Bargain sales. Amended tax form   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amended tax form A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amended tax form A bargain sale may result in a taxable gain. Amended tax form More information. Amended tax form   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amended 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 ). Amended tax form This applies whether you use the cash or an accrual method of accounting. Amended tax form Time of making contribution. Amended tax form   Usually, you make a contribution at the time of its unconditional delivery. Amended tax form Checks. Amended tax form   A check you mail to a charity is considered delivered on the date you mail it. Amended tax form Text message. Amended 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. Amended tax form Credit card. Amended tax form    Contributions charged on your credit card are deductible in the year you make the charge. Amended tax form Pay-by-phone account. Amended tax form    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amended tax form Stock certificate. Amended 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. Amended 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. Amended tax form Promissory note. Amended 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. Amended tax form Option. Amended 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. Amended tax form Borrowed funds. Amended 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. Amended tax form Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amended 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. Amended tax form If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amended tax form The limits are discussed in detail under Limits on Deductions in Publication 526. Amended tax form A higher limit applies to certain qualified conservation contributions. Amended tax form See Publication 526 for details. Amended tax form Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amended tax form You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amended tax form For more information, see Carryovers in Publication 526. Amended tax form Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amended 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. Amended tax form Note. Amended 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. Amended tax form (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amended tax form ) Keep the statement for your records. Amended tax form It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amended tax form Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amended tax form You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amended tax form A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amended tax form Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amended 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. Amended tax form The payroll deduction records described next. Amended tax form Payroll deductions. Amended 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. Amended tax form If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amended 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. Amended 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. Amended tax form Amount of contribution. Amended tax form   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amended tax form For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amended tax form Each payment is a separate contribution. Amended tax form   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amended 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. Amended tax form Acknowledgment. Amended tax form   The acknowledgment must meet these tests. Amended tax form It must be written. Amended 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. Amended tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amended tax form An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amended tax form An example is admission to a religious ceremony. Amended 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. Amended 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. Amended 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. Amended tax form Payroll deductions. Amended 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. Amended 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. Amended 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. Amended 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). Amended 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. Amended tax form Amount of deduction. Amended 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. Amended 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. Amended 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. Amended 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. Amended 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. Amended 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). Amended tax form Additional records. Amended tax form   You must also keep reliable written records for each item of contributed property. Amended tax form Your written records must include the following information. Amended tax form The name and address of the organization to which you contributed. Amended tax form The date and location of the contribution. Amended tax form A description of the property in detail reasonable under the circumstances. Amended 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. Amended tax form The fair market value of the property at the time of the contribution and how you figured the fair market value. Amended tax form If it was determined by appraisal, keep a signed copy of the appraisal. Amended tax form The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amended tax form Your records should also include the amount of the reduction and how you figured it. Amended 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. Amended 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. Amended 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. Amended tax form The terms of any conditions attached to the contribution of property. Amended 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. Amended 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. Amended 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 . Amended tax form The acknowledgment must also meet these tests. Amended tax form It must be written. Amended 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). Amended 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. Amended 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. Amended tax form Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amended tax form See Records To Keep in Publication 526 for more information. Amended 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. Amended tax form You must have adequate records to prove the amount of the expenses. Amended 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. Amended tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amended 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. Amended tax form Car expenses. Amended 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. Amended tax form Whether your records are considered reliable depends on all the facts and circumstances. Amended tax form Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amended 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. Amended 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. Amended 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. Amended tax form   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amended tax form How To Report Report your charitable contributions on Schedule A (Form 1040). Amended tax form If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amended tax form See How To Report in Publication 526 for more information. Amended tax form Prev  Up  Next   Home   More Online Publications