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Amendment To Taxes

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Amendment To Taxes

Amendment to taxes 24. Amendment to taxes   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. Amendment to taxes Household items. Amendment to taxes Deduction more than $500. Amendment to taxes Form 1098-C. Amendment to taxes Filing deadline approaching and still no Form 1098-C. Amendment to taxes Exception 1—vehicle used or improved by organization. Amendment to taxes Exception 2—vehicle given or sold to needy individual. Amendment to taxes Deduction $500 or less. Amendment to taxes Right to use property. Amendment to taxes Tangible personal property. Amendment to taxes Future interest. Amendment to taxes Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amendment to taxes Text message. Amendment to taxes Credit card. Amendment to taxes Pay-by-phone account. Amendment to taxes Stock certificate. Amendment to taxes Promissory note. Amendment to taxes Option. Amendment to taxes Borrowed funds. Amendment to taxes 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. Amendment to taxes It discusses the following topics. Amendment to taxes The types of organizations to which you can make deductible charitable contributions. Amendment to taxes The types of contributions you can deduct. Amendment to taxes How much you can deduct. Amendment to taxes What records you must keep. Amendment to taxes How to report your charitable contributions. Amendment to taxes A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amendment to taxes It is voluntary and is made without getting, or expecting to get, anything of equal value. Amendment to taxes Form 1040 required. Amendment to taxes    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amendment to taxes The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amendment to taxes The limits are explained in detail in Publication 526. Amendment to taxes 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. Amendment to taxes Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amendment to taxes How to check whether an organization can receive deductible charitable contributions. Amendment to taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amendment to taxes Or go to IRS. Amendment to taxes gov. Amendment to taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amendment to taxes irs. Amendment to taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amendment to taxes This online tool will enable you to search for qualified organizations. Amendment to taxes You can also call the IRS to find out if an organization is qualified. Amendment to taxes Call 1-877-829-5500. Amendment to taxes 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. Amendment to taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amendment to taxes gsa. Amendment to taxes gov/fedrelay. Amendment to taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amendment to taxes 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). Amendment to taxes 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. Amendment to taxes Certain organizations that foster national or international amateur sports competition also qualify. Amendment to taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amendment to taxes Domestic fraternal societies, orders, and associations operating under the lodge system. Amendment to taxes (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. Amendment to taxes ) Certain nonprofit cemetery companies or corporations. Amendment to taxes (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. Amendment to taxes ) The United States or any state, the District of Columbia, a U. Amendment to taxes S. Amendment to taxes possession (including Puerto Rico), a political subdivision of a state or U. Amendment to taxes S. Amendment to taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amendment to taxes (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amendment to taxes ) Examples. Amendment to taxes    The following list gives some examples of qualified organizations. Amendment to taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amendment to taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amendment to taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amendment to taxes 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. Amendment to taxes 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 . Amendment to taxes Nonprofit hospitals and medical research organizations. Amendment to taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amendment to taxes Nonprofit volunteer fire companies. Amendment to taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. Amendment to taxes Civil defense organizations. Amendment to taxes Certain foreign charitable organizations. Amendment to taxes   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Amendment to taxes Generally, you must have income from sources in that country. Amendment to taxes For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Amendment to taxes If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amendment to taxes Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amendment to taxes 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. Amendment to taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. Amendment to taxes 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. Amendment to taxes See Contributions of Property , later in this chapter. Amendment to taxes 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. Amendment to taxes See Limits on Deductions , later. Amendment to taxes In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amendment to taxes See chapter 29. Amendment to taxes Table 24-1 gives examples of contributions you can and cannot deduct. Amendment to taxes 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. Amendment to taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amendment to taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amendment to taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amendment to taxes Example 1. Amendment to taxes You pay $65 for a ticket to a dinner-dance at a church. Amendment to taxes Your entire $65 payment goes to the church. Amendment to taxes The ticket to the dinner-dance has a fair market value of $25. Amendment to taxes When you buy your ticket, you know that its value is less than your payment. Amendment to taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amendment to taxes You can deduct $40 as a contribution to the church. Amendment to taxes Example 2. Amendment to taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amendment to taxes The amount you pay is no more than the fair rental value. Amendment to taxes You have not made a deductible charitable contribution. Amendment to taxes Athletic events. Amendment to taxes   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. Amendment to taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amendment to taxes Subtract the price of the tickets from your payment. Amendment to taxes You can deduct 80% of the remaining amount as a charitable contribution. Amendment to taxes Example 1. Amendment to taxes You pay $300 a year for membership in a university's athletic scholarship program. Amendment to taxes 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. Amendment to taxes You can deduct $240 (80% of $300) as a charitable contribution. Amendment to taxes Table 24-1. Amendment to taxes Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amendment to taxes See the rest of this chapter for more information and additional rules and limits that may apply. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes You must subtract the usual price of a ticket ($120) from your $300 payment. Amendment to taxes The result is $180. Amendment to taxes Your deductible charitable contribution is $144 (80% of $180). Amendment to taxes Charity benefit events. Amendment to taxes   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. Amendment to taxes   If there is an established charge for the event, that charge is the value of your benefit. Amendment to taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amendment to taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amendment to taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amendment to taxes    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. Amendment to taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amendment to taxes Example. Amendment to taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amendment to taxes Printed on the ticket is “Contribution—$40. Amendment to taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amendment to taxes Membership fees or dues. Amendment to taxes    You may be able to deduct membership fees or dues you pay to a qualified organization. Amendment to taxes However, you can deduct only the amount that is more than the value of the benefits you receive. Amendment to taxes    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amendment to taxes They are not qualified organizations. Amendment to taxes Certain membership benefits can be disregarded. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes 20. Amendment to taxes Token items. Amendment to taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amendment to taxes You receive only a small item or other benefit of token value. Amendment to taxes 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. Amendment to taxes Written statement. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes It must also give you a good faith estimate of the value of those goods or services. Amendment to taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. Amendment to taxes Exception. Amendment to taxes   An organization will not have to give you this statement if one of the following is true. Amendment to taxes 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. Amendment to taxes You receive only items whose value is not substantial as described under Token items , earlier. Amendment to taxes You receive only membership benefits that can be disregarded, as described earlier. Amendment to taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amendment to taxes 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. Amendment to taxes You can deduct up to $50 a month for each full calendar month the student lives with you. Amendment to taxes Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amendment to taxes For additional information, see Expenses Paid for Student Living With You in Publication 526. Amendment to taxes Mutual exchange program. Amendment to taxes   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. Amendment to taxes Table 24-2. Amendment to taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amendment to taxes All of the rules explained in this chapter also apply. Amendment to taxes See, in particular, Out-of-Pocket Expenses in Giving Services . Amendment to taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amendment to taxes The receptionist is paid $10 an hour for the same work. Amendment to taxes Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amendment to taxes The office is 30 miles from my home. Amendment to taxes 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. Amendment to taxes If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amendment to taxes I volunteer as a Red Cross nurse's aide at a hospital. Amendment to taxes 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. Amendment to taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. Amendment to taxes 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. Amendment to taxes (If you have childcare expenses so you can work for pay, see chapter 32. Amendment to taxes ) 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. Amendment to taxes 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. Amendment to taxes Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amendment to taxes Conventions. Amendment to taxes   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. Amendment to taxes However, see Travel , later. Amendment to taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amendment to taxes You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amendment to taxes    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. Amendment to taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amendment to taxes Uniforms. Amendment to taxes   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. Amendment to taxes Foster parents. Amendment to taxes   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. Amendment to taxes A qualified organization must select the individuals you take into your home for foster care. Amendment to taxes    You can deduct expenses that meet both of the following requirements. Amendment to taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amendment to taxes They are incurred primarily to benefit the qualified organization. Amendment to taxes   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. Amendment to taxes For details, see chapter 3. Amendment to taxes Example. Amendment to taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amendment to taxes Your unreimbursed expenses are not deductible as charitable contributions. Amendment to taxes Car expenses. Amendment to taxes   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. Amendment to taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amendment to taxes    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. Amendment to taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amendment to taxes   You must keep reliable written records of your car expenses. Amendment to taxes For more information, see Car expenses under Records To Keep, later. Amendment to taxes Travel. Amendment to taxes   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. Amendment to taxes This applies whether you pay the expenses directly or indirectly. Amendment to taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amendment to taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes Example 1. Amendment to taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amendment to taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amendment to taxes You participate in the activities of the group and enjoy your time with them. Amendment to taxes You oversee the breaking of camp and you transport the group home. Amendment to taxes You can deduct your travel expenses. Amendment to taxes Example 2. Amendment to taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amendment to taxes The project is sponsored by a charitable organization. Amendment to taxes In most circumstances, you cannot deduct your expenses. Amendment to taxes Example 3. Amendment to taxes You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amendment to taxes The rest of the day is free for recreation and sightseeing. Amendment to taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amendment to taxes Example 4. Amendment to taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amendment to taxes In the evening you go to the theater. Amendment to taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amendment to taxes Daily allowance (per diem). Amendment to taxes   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. Amendment to taxes You may be able to deduct any necessary travel expenses that are more than the allowance. Amendment to taxes Deductible travel expenses. Amendment to taxes   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. Amendment to taxes Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amendment to taxes For information on business travel expenses, see Travel Expenses in chapter 26. Amendment to taxes Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Amendment to taxes (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amendment to taxes ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amendment to taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amendment to taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amendment to taxes Contributions to individuals who are needy or worthy. Amendment to taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amendment to taxes 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. Amendment to taxes Example. Amendment to taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amendment to taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amendment to taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amendment to taxes Expenses you paid for another person who provided services to a qualified organization. Amendment to taxes Example. Amendment to taxes Your son does missionary work. Amendment to taxes You pay his expenses. Amendment to taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amendment to taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amendment to taxes You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amendment to taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amendment to taxes 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. Amendment to taxes Chambers of commerce and other business leagues or organizations (but see chapter 28). Amendment to taxes Civic leagues and associations. Amendment to taxes Communist organizations. Amendment to taxes Country clubs and other social clubs. Amendment to taxes Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amendment to taxes For details, see Publication 526. Amendment to taxes Homeowners' associations. Amendment to taxes Labor unions (but see chapter 28). Amendment to taxes Political organizations and candidates. Amendment to taxes 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. Amendment to taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amendment to taxes These contributions include the following. Amendment to taxes Contributions for lobbying. Amendment to taxes This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amendment to taxes Contributions to a retirement home for room, board, maintenance, or admittance. Amendment to taxes Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amendment to taxes Costs of raffles, bingo, lottery, etc. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes Dues to fraternal orders and similar groups. Amendment to taxes However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amendment to taxes Tuition, or amounts you pay instead of tuition. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes ” 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. Amendment to taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amendment to taxes 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. Amendment to taxes 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). Amendment to taxes You also may be able to claim an exemption for the child. Amendment to taxes See Adopted child in chapter 3. Amendment to taxes 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). Amendment to taxes 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. Amendment to taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amendment to taxes See Giving Property That Has Increased in Value , later. Amendment to taxes 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. Amendment to taxes Clothing and household items. Amendment to taxes   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. Amendment to taxes Exception. Amendment to taxes   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. Amendment to taxes Household items. Amendment to taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amendment to taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amendment to taxes Cars, boats, and airplanes. Amendment to taxes    The following rules apply to any donation of a qualified vehicle. Amendment to taxes 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. Amendment to taxes Deduction more than $500. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes Form 1098-C. Amendment to taxes   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. Amendment to taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amendment to taxes   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. Amendment to taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amendment to taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amendment to taxes But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amendment to taxes Filing deadline approaching and still no Form 1098-C. Amendment to taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amendment to taxes Request an automatic 6-month extension of time to file your return. Amendment to taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amendment to taxes S. Amendment to taxes Individual Income Tax Return. Amendment to taxes  For more information, see Automatic Extension in chapter 1. Amendment to taxes File the return on time without claiming the deduction for the qualified vehicle. Amendment to taxes After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amendment to taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. Amendment to taxes For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amendment to taxes Exceptions. Amendment to taxes   There are two exceptions to the rules just described for deductions of more than $500. Amendment to taxes Exception 1—vehicle used or improved by organization. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes The Form 1098-C (or other statement) will show whether this exception applies. Amendment to taxes Exception 2—vehicle given or sold to needy individual. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes The Form 1098-C (or other statement) will show whether this exception applies. Amendment to taxes   This exception does not apply if the organization sells the vehicle at auction. Amendment to taxes In that case, you cannot deduct the vehicle's fair market value. Amendment to taxes Example. Amendment to taxes Anita donates a used car to a qualified organization. Amendment to taxes She bought it 3 years ago for $9,000. Amendment to taxes A used car guide shows the fair market value for this type of car is $6,000. Amendment to taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amendment to taxes Neither exception 1 nor exception 2 applies. Amendment to taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amendment to taxes She must attach Form 1098-C and Form 8283 to her return. Amendment to taxes Deduction $500 or less. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes Partial interest in property. Amendment to taxes   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amendment to taxes Right to use property. Amendment to taxes   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amendment to taxes For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amendment to taxes Future interests in tangible personal property. Amendment to taxes   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. Amendment to taxes Tangible personal property. Amendment to taxes   This is any property, other than land or buildings, that can be seen or touched. Amendment to taxes It includes furniture, books, jewelry, paintings, and cars. Amendment to taxes Future interest. Amendment to taxes   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. Amendment to taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amendment to taxes Publication 561 contains a more complete discussion. Amendment to taxes 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. Amendment to taxes Used clothing and household items. Amendment to taxes   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Amendment to taxes   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. Amendment to taxes See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amendment to taxes Example. Amendment to taxes Dawn Greene donated a coat to a thrift store operated by her church. Amendment to taxes She paid $300 for the coat 3 years ago. Amendment to taxes Similar coats in the thrift store sell for $50. Amendment to taxes The fair market value of the coat is $50. Amendment to taxes Dawn's donation is limited to $50. Amendment to taxes Cars, boats, and airplanes. Amendment to taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amendment to taxes 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. Amendment to taxes The guides may be published monthly or seasonally and for different regions of the country. Amendment to taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amendment to taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amendment to taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amendment to taxes   You can also find used car pricing information on the Internet. Amendment to taxes Example. Amendment to taxes You donate a used car in poor condition to a local high school for use by students studying car repair. Amendment to taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amendment to taxes However, the guide shows the price for a private party sale of the car is only $750. Amendment to taxes The fair market value of the car is considered to be $750. Amendment to taxes Large quantities. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes You cannot claim a deduction for the difference between the property's basis and its fair market value. Amendment to taxes 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. Amendment to taxes Your basis in property is generally what you paid for it. Amendment to taxes See chapter 13 if you need more information about basis. Amendment to taxes Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amendment to taxes Ordinary income property. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes Amount of deduction. Amendment to taxes   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. Amendment to taxes Generally, this rule limits the deduction to your basis in the property. Amendment to taxes Example. Amendment to taxes You donate stock you held for 5 months to your church. Amendment to taxes The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Amendment to taxes 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). Amendment to taxes Capital gain property. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes Amount of deduction — general rule. Amendment to taxes   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amendment to taxes Exceptions. Amendment to taxes   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. Amendment to taxes Generally, this means reducing the fair market value to the property's cost or other basis. Amendment to taxes Bargain sales. Amendment to taxes   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amendment to taxes A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amendment to taxes A bargain sale may result in a taxable gain. Amendment to taxes More information. Amendment to taxes   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amendment to taxes 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 ). Amendment to taxes This applies whether you use the cash or an accrual method of accounting. Amendment to taxes Time of making contribution. Amendment to taxes   Usually, you make a contribution at the time of its unconditional delivery. Amendment to taxes Checks. Amendment to taxes   A check you mail to a charity is considered delivered on the date you mail it. Amendment to taxes Text message. Amendment to taxes   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. Amendment to taxes Credit card. Amendment to taxes    Contributions charged on your credit card are deductible in the year you make the charge. Amendment to taxes Pay-by-phone account. Amendment to taxes    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amendment to taxes Stock certificate. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes Promissory note. Amendment to taxes   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. Amendment to taxes Option. Amendment to taxes    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. Amendment to taxes Borrowed funds. Amendment to taxes   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. Amendment to taxes Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amendment to taxes 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. Amendment to taxes If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amendment to taxes The limits are discussed in detail under Limits on Deductions in Publication 526. Amendment to taxes A higher limit applies to certain qualified conservation contributions. Amendment to taxes See Publication 526 for details. Amendment to taxes Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amendment to taxes You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amendment to taxes For more information, see Carryovers in Publication 526. Amendment to taxes Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amendment to taxes 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. Amendment to taxes Note. Amendment to taxes 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. Amendment to taxes (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amendment to taxes ) Keep the statement for your records. Amendment to taxes It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amendment to taxes Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amendment to taxes You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amendment to taxes A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amendment to taxes Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amendment to taxes 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. Amendment to taxes The payroll deduction records described next. Amendment to taxes Payroll deductions. Amendment to taxes   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. Amendment to taxes If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes Amount of contribution. Amendment to taxes   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amendment to taxes For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amendment to taxes Each payment is a separate contribution. Amendment to taxes   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amendment to taxes   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. Amendment to taxes Acknowledgment. Amendment to taxes   The acknowledgment must meet these tests. Amendment to taxes It must be written. Amendment to taxes 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. Amendment to taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amendment to taxes An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amendment to taxes An example is admission to a religious ceremony. Amendment to taxes 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. Amendment to taxes   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. Amendment to taxes If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Amendment to taxes Payroll deductions. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes   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. Amendment to taxes 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). Amendment to taxes 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. Amendment to taxes Amount of deduction. Amendment to taxes   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. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes 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). Amendment to taxes Additional records. Amendment to taxes   You must also keep reliable written records for each item of contributed property. Amendment to taxes Your written records must include the following information. Amendment to taxes The name and address of the organization to which you contributed. Amendment to taxes The date and location of the contribution. Amendment to taxes A description of the property in detail reasonable under the circumstances. Amendment to taxes 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. Amendment to taxes The fair market value of the property at the time of the contribution and how you figured the fair market value. Amendment to taxes If it was determined by appraisal, keep a signed copy of the appraisal. Amendment to taxes The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amendment to taxes Your records should also include the amount of the reduction and how you figured it. Amendment to taxes 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. Amendment to taxes Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Amendment to taxes 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. Amendment to taxes The terms of any conditions attached to the contribution of property. Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes 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 . Amendment to taxes The acknowledgment must also meet these tests. Amendment to taxes It must be written. Amendment to taxes 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). Amendment to taxes 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. Amendment to taxes 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. Amendment to taxes Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amendment to taxes See Records To Keep in Publication 526 for more information. Amendment to taxes 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. Amendment to taxes You must have adequate records to prove the amount of the expenses. Amendment to taxes 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. Amendment to taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amendment to taxes 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. Amendment to taxes Car expenses. Amendment to taxes   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. Amendment to taxes Whether your records are considered reliable depends on all the facts and circumstances. Amendment to taxes Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amendment to taxes   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. Amendment to taxes 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. Amendment to taxes If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Amendment to taxes   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amendment to taxes How To Report Report your charitable contributions on Schedule A (Form 1040). Amendment to taxes If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amendment to taxes See How To Report in Publication 526 for more information. Amendment to taxes Prev  Up  Next   Home   More Online Publications
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The Amendment To Taxes

Amendment to taxes Publication 3 - Additional Material Prev  Up  Next   Home   More Online Publications