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Ez worksheet line f 6. Ez worksheet line f   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Ez worksheet line f Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Ez worksheet line f Free help with your tax return. Ez worksheet line f   You can get free help preparing your return nationwide from IRS-certified volunteers. Ez worksheet line f The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Ez worksheet line f The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ez worksheet line f Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Ez worksheet line f In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Ez worksheet line f To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Ez worksheet line f gov, download the IRS2Go app, or call 1-800-906-9887. Ez worksheet line f   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ez worksheet line f To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ez worksheet line f aarp. Ez worksheet line f org/money/taxaide or call 1-888-227-7669. Ez worksheet line f For more information on these programs, go to IRS. Ez worksheet line f gov and enter “VITA” in the search box. Ez worksheet line f Internet. Ez worksheet line f    IRS. Ez worksheet line f gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Ez worksheet line f Download the free IRS2Go app from the iTunes app store or from Google Play. Ez worksheet line f Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Ez worksheet line f Check the status of your 2013 refund with the Where's My Refund? application on IRS. Ez worksheet line f gov or download the IRS2Go app and select the Refund Status option. Ez worksheet line f The IRS issues more than 9 out of 10 refunds in less than 21 days. Ez worksheet line f Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Ez worksheet line f You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez worksheet line f The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ez worksheet line f Use the Interactive Tax Assistant (ITA) to research your tax questions. Ez worksheet line f No need to wait on the phone or stand in line. Ez worksheet line f The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Ez worksheet line f When you reach the response screen, you can print the entire interview and the final response for your records. Ez worksheet line f New subject areas are added on a regular basis. Ez worksheet line f  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Ez worksheet line f gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Ez worksheet line f You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Ez worksheet line f The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Ez worksheet line f When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Ez worksheet line f Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Ez worksheet line f You can also ask the IRS to mail a return or an account transcript to you. Ez worksheet line f Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Ez worksheet line f gov or by calling 1-800-908-9946. Ez worksheet line f Tax return and tax account transcripts are generally available for the current year and the past three years. Ez worksheet line f Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Ez worksheet line f Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Ez worksheet line f If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Ez worksheet line f Check the status of your amended return using Where's My Amended Return? Go to IRS. Ez worksheet line f gov and enter Where's My Amended Return? in the search box. Ez worksheet line f You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ez worksheet line f It can take up to 3 weeks from the date you mailed it to show up in our system. Ez worksheet line f Make a payment using one of several safe and convenient electronic payment options available on IRS. Ez worksheet line f gov. Ez worksheet line f Select the Payment tab on the front page of IRS. Ez worksheet line f gov for more information. Ez worksheet line f Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Ez worksheet line f Figure your income tax withholding with the IRS Withholding Calculator on IRS. Ez worksheet line f gov. Ez worksheet line f Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Ez worksheet line f Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Ez worksheet line f gov. Ez worksheet line f Request an Electronic Filing PIN by going to IRS. Ez worksheet line f gov and entering Electronic Filing PIN in the search box. Ez worksheet line f Download forms, instructions and publications, including accessible versions for people with disabilities. Ez worksheet line f Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Ez worksheet line f gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Ez worksheet line f An employee can answer questions about your tax account or help you set up a payment plan. Ez worksheet line f Before you visit, check the Office Locator on IRS. Ez worksheet line f gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Ez worksheet line f If you have a special need, such as a disability, you can request an appointment. Ez worksheet line f Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Ez worksheet line f Apply for an Employer Identification Number (EIN). Ez worksheet line f Go to IRS. Ez worksheet line f gov and enter Apply for an EIN in the search box. Ez worksheet line f Read the Internal Revenue Code, regulations, or other official guidance. Ez worksheet line f Read Internal Revenue Bulletins. Ez worksheet line f Sign up to receive local and national tax news and more by email. Ez worksheet line f Just click on “subscriptions” above the search box on IRS. Ez worksheet line f gov and choose from a variety of options. Ez worksheet line f    Phone. Ez worksheet line f You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Ez worksheet line f Download the free IRS2Go app from the iTunes app store or from Google Play. Ez worksheet line f Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Ez worksheet line f gov, or download the IRS2Go app. Ez worksheet line f Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Ez worksheet line f The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ez worksheet line f Most VITA and TCE sites offer free electronic filing. Ez worksheet line f Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Ez worksheet line f Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Ez worksheet line f Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Ez worksheet line f If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Ez worksheet line f The IRS issues more than 9 out of 10 refunds in less than 21 days. Ez worksheet line f Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez worksheet line f Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Ez worksheet line f The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ez worksheet line f Note, the above information is for our automated hotline. Ez worksheet line f Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Ez worksheet line f Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Ez worksheet line f You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ez worksheet line f It can take up to 3 weeks from the date you mailed it to show up in our system. Ez worksheet line f Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Ez worksheet line f You should receive your order within 10 business days. Ez worksheet line f Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Ez worksheet line f If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Ez worksheet line f Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Ez worksheet line f The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Ez worksheet line f These individuals can also contact the IRS through relay services such as the Federal Relay Service. Ez worksheet line f    Walk-in. Ez worksheet line f You can find a selection of forms, publications and services — in-person. Ez worksheet line f Products. Ez worksheet line f You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ez worksheet line f Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ez worksheet line f Services. Ez worksheet line f You can walk in to your local TAC for face-to-face tax help. Ez worksheet line f An employee can answer questions about your tax account or help you set up a payment plan. Ez worksheet line f Before visiting, use the Office Locator tool on IRS. Ez worksheet line f gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Ez worksheet line f    Mail. Ez worksheet line f You can send your order for forms, instructions, and publications to the address below. Ez worksheet line f You should receive a response within 10 business days after your request is received. Ez worksheet line f Internal Revenue Service 1201 N. Ez worksheet line f Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Ez worksheet line f The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ez worksheet line f Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Ez worksheet line f   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Ez worksheet line f We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Ez worksheet line f You face (or your business is facing) an immediate threat of adverse action. Ez worksheet line f You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Ez worksheet line f   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Ez worksheet line f Here's why we can help: TAS is an independent organization within the IRS. Ez worksheet line f Our advocates know how to work with the IRS. Ez worksheet line f Our services are free and tailored to meet your needs. Ez worksheet line f We have offices in every state, the District of Columbia, and Puerto Rico. Ez worksheet line f   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Ez worksheet line f   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Ez worksheet line f If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Ez worksheet line f Low Income Taxpayer Clinics (LITCs). Ez worksheet line f   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Ez worksheet line f Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Ez worksheet line f Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Ez worksheet line f Prev  Up  Next   Home   More Online Publications
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Ez worksheet line f 24. Ez worksheet line f   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. Ez worksheet line f Household items. Ez worksheet line f Deduction more than $500. Ez worksheet line f Form 1098-C. Ez worksheet line f Filing deadline approaching and still no Form 1098-C. Ez worksheet line f Exception 1—vehicle used or improved by organization. Ez worksheet line f Exception 2—vehicle given or sold to needy individual. Ez worksheet line f Deduction $500 or less. Ez worksheet line f Right to use property. Ez worksheet line f Tangible personal property. Ez worksheet line f Future interest. Ez worksheet line f Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Ez worksheet line f Text message. Ez worksheet line f Credit card. Ez worksheet line f Pay-by-phone account. Ez worksheet line f Stock certificate. Ez worksheet line f Promissory note. Ez worksheet line f Option. Ez worksheet line f Borrowed funds. Ez worksheet line f 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. Ez worksheet line f It discusses the following topics. Ez worksheet line f The types of organizations to which you can make deductible charitable contributions. Ez worksheet line f The types of contributions you can deduct. Ez worksheet line f How much you can deduct. Ez worksheet line f What records you must keep. Ez worksheet line f How to report your charitable contributions. Ez worksheet line f A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Ez worksheet line f It is voluntary and is made without getting, or expecting to get, anything of equal value. Ez worksheet line f Form 1040 required. Ez worksheet line f    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Ez worksheet line f The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Ez worksheet line f The limits are explained in detail in Publication 526. Ez worksheet line f 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. Ez worksheet line f Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Ez worksheet line f How to check whether an organization can receive deductible charitable contributions. Ez worksheet line f   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Ez worksheet line f Or go to IRS. Ez worksheet line f gov. Ez worksheet line f Click on “Tools” and then on “Exempt Organizations Select Check” (www. Ez worksheet line f irs. Ez worksheet line f gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Ez worksheet line f This online tool will enable you to search for qualified organizations. Ez worksheet line f You can also call the IRS to find out if an organization is qualified. Ez worksheet line f Call 1-877-829-5500. Ez worksheet line f 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. Ez worksheet line f Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Ez worksheet line f gsa. Ez worksheet line f gov/fedrelay. Ez worksheet line f Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f Certain organizations that foster national or international amateur sports competition also qualify. Ez worksheet line f War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Ez worksheet line f Domestic fraternal societies, orders, and associations operating under the lodge system. Ez worksheet line f (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. Ez worksheet line f ) Certain nonprofit cemetery companies or corporations. Ez worksheet line f (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. Ez worksheet line f ) The United States or any state, the District of Columbia, a U. Ez worksheet line f S. Ez worksheet line f possession (including Puerto Rico), a political subdivision of a state or U. Ez worksheet line f S. Ez worksheet line f possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Ez worksheet line f (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Ez worksheet line f ) Examples. Ez worksheet line f    The following list gives some examples of qualified organizations. Ez worksheet line f Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Ez worksheet line f Most nonprofit charitable organizations such as the American Red Cross and the United Way. Ez worksheet line f Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Ez worksheet line f 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. Ez worksheet line f 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 . Ez worksheet line f Nonprofit hospitals and medical research organizations. Ez worksheet line f Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Ez worksheet line f Nonprofit volunteer fire companies. Ez worksheet line f Nonprofit organizations that develop and maintain public parks and recreation facilities. Ez worksheet line f Civil defense organizations. Ez worksheet line f Certain foreign charitable organizations. Ez worksheet line f   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Ez worksheet line f Generally, you must have income from sources in that country. Ez worksheet line f For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Ez worksheet line f If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Ez worksheet line f Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Ez worksheet line f 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. Ez worksheet line f The contributions must be made to a qualified organization and not set aside for use by a specific person. Ez worksheet line f 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. Ez worksheet line f See Contributions of Property , later in this chapter. Ez worksheet line f 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. Ez worksheet line f See Limits on Deductions , later. Ez worksheet line f In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Ez worksheet line f See chapter 29. Ez worksheet line f Table 24-1 gives examples of contributions you can and cannot deduct. Ez worksheet line f 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. Ez worksheet line f Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Ez worksheet line f If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Ez worksheet line f For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Ez worksheet line f Example 1. Ez worksheet line f You pay $65 for a ticket to a dinner-dance at a church. Ez worksheet line f Your entire $65 payment goes to the church. Ez worksheet line f The ticket to the dinner-dance has a fair market value of $25. Ez worksheet line f When you buy your ticket, you know that its value is less than your payment. Ez worksheet line f To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Ez worksheet line f You can deduct $40 as a contribution to the church. Ez worksheet line f Example 2. Ez worksheet line f At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Ez worksheet line f The amount you pay is no more than the fair rental value. Ez worksheet line f You have not made a deductible charitable contribution. Ez worksheet line f Athletic events. Ez worksheet line f   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. Ez worksheet line f   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Ez worksheet line f Subtract the price of the tickets from your payment. Ez worksheet line f You can deduct 80% of the remaining amount as a charitable contribution. Ez worksheet line f Example 1. Ez worksheet line f You pay $300 a year for membership in a university's athletic scholarship program. Ez worksheet line f 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. Ez worksheet line f You can deduct $240 (80% of $300) as a charitable contribution. Ez worksheet line f Table 24-1. Ez worksheet line f Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Ez worksheet line f See the rest of this chapter for more information and additional rules and limits that may apply. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f You must subtract the usual price of a ticket ($120) from your $300 payment. Ez worksheet line f The result is $180. Ez worksheet line f Your deductible charitable contribution is $144 (80% of $180). Ez worksheet line f Charity benefit events. Ez worksheet line f   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. Ez worksheet line f   If there is an established charge for the event, that charge is the value of your benefit. Ez worksheet line f If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Ez worksheet line f Whether you use the tickets or other privileges has no effect on the amount you can deduct. Ez worksheet line f However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Ez worksheet line f    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. Ez worksheet line f If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Ez worksheet line f Example. Ez worksheet line f You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Ez worksheet line f Printed on the ticket is “Contribution—$40. Ez worksheet line f ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Ez worksheet line f Membership fees or dues. Ez worksheet line f    You may be able to deduct membership fees or dues you pay to a qualified organization. Ez worksheet line f However, you can deduct only the amount that is more than the value of the benefits you receive. Ez worksheet line f    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Ez worksheet line f They are not qualified organizations. Ez worksheet line f Certain membership benefits can be disregarded. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 20. Ez worksheet line f Token items. Ez worksheet line f   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Ez worksheet line f You receive only a small item or other benefit of token value. Ez worksheet line f 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. Ez worksheet line f Written statement. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f It must also give you a good faith estimate of the value of those goods or services. Ez worksheet line f   The organization can give you the statement either when it solicits or when it receives the payment from you. Ez worksheet line f Exception. Ez worksheet line f   An organization will not have to give you this statement if one of the following is true. Ez worksheet line f 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. Ez worksheet line f You receive only items whose value is not substantial as described under Token items , earlier. Ez worksheet line f You receive only membership benefits that can be disregarded, as described earlier. Ez worksheet line f Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Ez worksheet line f 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. Ez worksheet line f You can deduct up to $50 a month for each full calendar month the student lives with you. Ez worksheet line f Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Ez worksheet line f For additional information, see Expenses Paid for Student Living With You in Publication 526. Ez worksheet line f Mutual exchange program. Ez worksheet line f   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. Ez worksheet line f Table 24-2. Ez worksheet line f Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Ez worksheet line f All of the rules explained in this chapter also apply. Ez worksheet line f See, in particular, Out-of-Pocket Expenses in Giving Services . Ez worksheet line f Question Answer I volunteer 6 hours a week in the office of a qualified organization. Ez worksheet line f The receptionist is paid $10 an hour for the same work. Ez worksheet line f Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Ez worksheet line f The office is 30 miles from my home. Ez worksheet line f 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. Ez worksheet line f If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Ez worksheet line f I volunteer as a Red Cross nurse's aide at a hospital. Ez worksheet line f 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. Ez worksheet line f I pay a babysitter to watch my children while I volunteer for a qualified organization. Ez worksheet line f 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. Ez worksheet line f (If you have childcare expenses so you can work for pay, see chapter 32. Ez worksheet line f ) 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. Ez worksheet line f 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. Ez worksheet line f Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Ez worksheet line f Conventions. Ez worksheet line f   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. Ez worksheet line f However, see Travel , later. Ez worksheet line f   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Ez worksheet line f You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Ez worksheet line f    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. Ez worksheet line f You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Ez worksheet line f Uniforms. Ez worksheet line f   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. Ez worksheet line f Foster parents. Ez worksheet line f   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. Ez worksheet line f A qualified organization must select the individuals you take into your home for foster care. Ez worksheet line f    You can deduct expenses that meet both of the following requirements. Ez worksheet line f They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Ez worksheet line f They are incurred primarily to benefit the qualified organization. Ez worksheet line f   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. Ez worksheet line f For details, see chapter 3. Ez worksheet line f Example. Ez worksheet line f You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Ez worksheet line f Your unreimbursed expenses are not deductible as charitable contributions. Ez worksheet line f Car expenses. Ez worksheet line f   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. Ez worksheet line f You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Ez worksheet line f    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. Ez worksheet line f   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Ez worksheet line f   You must keep reliable written records of your car expenses. Ez worksheet line f For more information, see Car expenses under Records To Keep, later. Ez worksheet line f Travel. Ez worksheet line f   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. Ez worksheet line f This applies whether you pay the expenses directly or indirectly. Ez worksheet line f You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Ez worksheet line f   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Example 1. Ez worksheet line f You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Ez worksheet line f You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Ez worksheet line f You participate in the activities of the group and enjoy your time with them. Ez worksheet line f You oversee the breaking of camp and you transport the group home. Ez worksheet line f You can deduct your travel expenses. Ez worksheet line f Example 2. Ez worksheet line f You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Ez worksheet line f The project is sponsored by a charitable organization. Ez worksheet line f In most circumstances, you cannot deduct your expenses. Ez worksheet line f Example 3. Ez worksheet line f You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Ez worksheet line f The rest of the day is free for recreation and sightseeing. Ez worksheet line f You cannot take a charitable contribution deduction even though you work very hard during those few hours. Ez worksheet line f Example 4. Ez worksheet line f You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Ez worksheet line f In the evening you go to the theater. Ez worksheet line f You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Ez worksheet line f Daily allowance (per diem). Ez worksheet line f   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. Ez worksheet line f You may be able to deduct any necessary travel expenses that are more than the allowance. Ez worksheet line f Deductible travel expenses. Ez worksheet line f   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. Ez worksheet line f Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Ez worksheet line f For information on business travel expenses, see Travel Expenses in chapter 26. Ez worksheet line f Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Ez worksheet line f (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Ez worksheet line f ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Ez worksheet line f Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Ez worksheet line f Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Ez worksheet line f Contributions to individuals who are needy or worthy. Ez worksheet line f You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Ez worksheet line f 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. Ez worksheet line f Example. Ez worksheet line f You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Ez worksheet line f However, you cannot deduct contributions earmarked for relief of a particular individual or family. Ez worksheet line f Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Ez worksheet line f Expenses you paid for another person who provided services to a qualified organization. Ez worksheet line f Example. Ez worksheet line f Your son does missionary work. Ez worksheet line f You pay his expenses. Ez worksheet line f You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Ez worksheet line f Payments to a hospital that are for a specific patient's care or for services for a specific patient. Ez worksheet line f You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Ez worksheet line f Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Ez worksheet line f 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. Ez worksheet line f Chambers of commerce and other business leagues or organizations (but see chapter 28). Ez worksheet line f Civic leagues and associations. Ez worksheet line f Communist organizations. Ez worksheet line f Country clubs and other social clubs. Ez worksheet line f Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Ez worksheet line f For details, see Publication 526. Ez worksheet line f Homeowners' associations. Ez worksheet line f Labor unions (but see chapter 28). Ez worksheet line f Political organizations and candidates. Ez worksheet line f 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. Ez worksheet line f See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Ez worksheet line f These contributions include the following. Ez worksheet line f Contributions for lobbying. Ez worksheet line f This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Ez worksheet line f Contributions to a retirement home for room, board, maintenance, or admittance. Ez worksheet line f Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Ez worksheet line f Costs of raffles, bingo, lottery, etc. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Dues to fraternal orders and similar groups. Ez worksheet line f However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Ez worksheet line f Tuition, or amounts you pay instead of tuition. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f ” 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. Ez worksheet line f Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Ez worksheet line f 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. Ez worksheet line f 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). Ez worksheet line f You also may be able to claim an exemption for the child. Ez worksheet line f See Adopted child in chapter 3. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Ez worksheet line f See Giving Property That Has Increased in Value , later. Ez worksheet line f 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. Ez worksheet line f Clothing and household items. Ez worksheet line f   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. Ez worksheet line f Exception. Ez worksheet line f   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. Ez worksheet line f Household items. Ez worksheet line f   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Ez worksheet line f   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Ez worksheet line f Cars, boats, and airplanes. Ez worksheet line f    The following rules apply to any donation of a qualified vehicle. Ez worksheet line f 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. Ez worksheet line f Deduction more than $500. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Form 1098-C. Ez worksheet line f   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. Ez worksheet line f The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Ez worksheet line f   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. Ez worksheet line f   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Ez worksheet line f    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Ez worksheet line f But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Ez worksheet line f Filing deadline approaching and still no Form 1098-C. Ez worksheet line f   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Ez worksheet line f Request an automatic 6-month extension of time to file your return. Ez worksheet line f You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Ez worksheet line f S. Ez worksheet line f Individual Income Tax Return. Ez worksheet line f  For more information, see Automatic Extension in chapter 1. Ez worksheet line f File the return on time without claiming the deduction for the qualified vehicle. Ez worksheet line f After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Ez worksheet line f Attach Copy B of Form 1098-C (or other statement) to the amended return. Ez worksheet line f For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Ez worksheet line f Exceptions. Ez worksheet line f   There are two exceptions to the rules just described for deductions of more than $500. Ez worksheet line f Exception 1—vehicle used or improved by organization. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f The Form 1098-C (or other statement) will show whether this exception applies. Ez worksheet line f Exception 2—vehicle given or sold to needy individual. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f The Form 1098-C (or other statement) will show whether this exception applies. Ez worksheet line f   This exception does not apply if the organization sells the vehicle at auction. Ez worksheet line f In that case, you cannot deduct the vehicle's fair market value. Ez worksheet line f Example. Ez worksheet line f Anita donates a used car to a qualified organization. Ez worksheet line f She bought it 3 years ago for $9,000. Ez worksheet line f A used car guide shows the fair market value for this type of car is $6,000. Ez worksheet line f However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Ez worksheet line f Neither exception 1 nor exception 2 applies. Ez worksheet line f If Anita itemizes her deductions, she can deduct $2,900 for her donation. Ez worksheet line f She must attach Form 1098-C and Form 8283 to her return. Ez worksheet line f Deduction $500 or less. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Partial interest in property. Ez worksheet line f   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Ez worksheet line f Right to use property. Ez worksheet line f   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Ez worksheet line f For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Ez worksheet line f Future interests in tangible personal property. Ez worksheet line f   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. Ez worksheet line f Tangible personal property. Ez worksheet line f   This is any property, other than land or buildings, that can be seen or touched. Ez worksheet line f It includes furniture, books, jewelry, paintings, and cars. Ez worksheet line f Future interest. Ez worksheet line f   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. Ez worksheet line f Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Ez worksheet line f Publication 561 contains a more complete discussion. Ez worksheet line f 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. Ez worksheet line f Used clothing and household items. Ez worksheet line f   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Ez worksheet line f   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. Ez worksheet line f See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Ez worksheet line f Example. Ez worksheet line f Dawn Greene donated a coat to a thrift store operated by her church. Ez worksheet line f She paid $300 for the coat 3 years ago. Ez worksheet line f Similar coats in the thrift store sell for $50. Ez worksheet line f The fair market value of the coat is $50. Ez worksheet line f Dawn's donation is limited to $50. Ez worksheet line f Cars, boats, and airplanes. Ez worksheet line f   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Ez worksheet line f 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. Ez worksheet line f The guides may be published monthly or seasonally and for different regions of the country. Ez worksheet line f These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Ez worksheet line f The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Ez worksheet line f But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Ez worksheet line f   You can also find used car pricing information on the Internet. Ez worksheet line f Example. Ez worksheet line f You donate a used car in poor condition to a local high school for use by students studying car repair. Ez worksheet line f A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Ez worksheet line f However, the guide shows the price for a private party sale of the car is only $750. Ez worksheet line f The fair market value of the car is considered to be $750. Ez worksheet line f Large quantities. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f You cannot claim a deduction for the difference between the property's basis and its fair market value. Ez worksheet line f 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. Ez worksheet line f Your basis in property is generally what you paid for it. Ez worksheet line f See chapter 13 if you need more information about basis. Ez worksheet line f Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Ez worksheet line f Ordinary income property. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Amount of deduction. Ez worksheet line f   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. Ez worksheet line f Generally, this rule limits the deduction to your basis in the property. Ez worksheet line f Example. Ez worksheet line f You donate stock you held for 5 months to your church. Ez worksheet line f The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Ez worksheet line f 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). Ez worksheet line f Capital gain property. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Amount of deduction — general rule. Ez worksheet line f   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Ez worksheet line f Exceptions. Ez worksheet line f   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. Ez worksheet line f Generally, this means reducing the fair market value to the property's cost or other basis. Ez worksheet line f Bargain sales. Ez worksheet line f   A bargain sale of property is a sale or exchange for less than the property's fair market value. Ez worksheet line f A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Ez worksheet line f A bargain sale may result in a taxable gain. Ez worksheet line f More information. Ez worksheet line f   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Ez worksheet line f 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 ). Ez worksheet line f This applies whether you use the cash or an accrual method of accounting. Ez worksheet line f Time of making contribution. Ez worksheet line f   Usually, you make a contribution at the time of its unconditional delivery. Ez worksheet line f Checks. Ez worksheet line f   A check you mail to a charity is considered delivered on the date you mail it. Ez worksheet line f Text message. Ez worksheet line f   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. Ez worksheet line f Credit card. Ez worksheet line f    Contributions charged on your credit card are deductible in the year you make the charge. Ez worksheet line f Pay-by-phone account. Ez worksheet line f    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Ez worksheet line f Stock certificate. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Promissory note. Ez worksheet line f   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. Ez worksheet line f Option. Ez worksheet line f    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. Ez worksheet line f Borrowed funds. Ez worksheet line f   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. Ez worksheet line f Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Ez worksheet line f 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. Ez worksheet line f If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Ez worksheet line f The limits are discussed in detail under Limits on Deductions in Publication 526. Ez worksheet line f A higher limit applies to certain qualified conservation contributions. Ez worksheet line f See Publication 526 for details. Ez worksheet line f Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Ez worksheet line f You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Ez worksheet line f For more information, see Carryovers in Publication 526. Ez worksheet line f Records To Keep You must keep records to prove the amount of the contributions you make during the year. Ez worksheet line f 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. Ez worksheet line f Note. Ez worksheet line f 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. Ez worksheet line f (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Ez worksheet line f ) Keep the statement for your records. Ez worksheet line f It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Ez worksheet line f Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Ez worksheet line f You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Ez worksheet line f A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Ez worksheet line f Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Ez worksheet line f 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. Ez worksheet line f The payroll deduction records described next. Ez worksheet line f Payroll deductions. Ez worksheet line f   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. Ez worksheet line f If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Amount of contribution. Ez worksheet line f   In figuring whether your contribution is $250 or more, do not combine separate contributions. Ez worksheet line f For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Ez worksheet line f Each payment is a separate contribution. Ez worksheet line f   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Ez worksheet line f   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. Ez worksheet line f Acknowledgment. Ez worksheet line f   The acknowledgment must meet these tests. Ez worksheet line f It must be written. Ez worksheet line f 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. Ez worksheet line f The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Ez worksheet line f An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Ez worksheet line f An example is admission to a religious ceremony. Ez worksheet line f 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. Ez worksheet line f   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. Ez worksheet line f If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Ez worksheet line f Payroll deductions. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f   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. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f Amount of deduction. Ez worksheet line f   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. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 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). Ez worksheet line f Additional records. Ez worksheet line f   You must also keep reliable written records for each item of contributed property. Ez worksheet line f Your written records must include the following information. Ez worksheet line f The name and address of the organization to which you contributed. Ez worksheet line f The date and location of the contribution. Ez worksheet line f A description of the property in detail reasonable under the circumstances. Ez worksheet line f 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. Ez worksheet line f The fair market value of the property at the time of the contribution and how you figured the fair market value. Ez worksheet line f If it was determined by appraisal, keep a signed copy of the appraisal. Ez worksheet line f The cost or other basis of the property, if you must reduce its fair market value by appreciation. Ez worksheet line f Your records should also include the amount of the reduction and how you figured it. Ez worksheet line f 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. Ez worksheet line f Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Ez worksheet line f 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. Ez worksheet line f The terms of any conditions attached to the contribution of property. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 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 . Ez worksheet line f The acknowledgment must also meet these tests. Ez worksheet line f It must be written. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Ez worksheet line f See Records To Keep in Publication 526 for more information. Ez worksheet line f 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. Ez worksheet line f You must have adequate records to prove the amount of the expenses. Ez worksheet line f 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. Ez worksheet line f The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Ez worksheet line f 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. Ez worksheet line f Car expenses. Ez worksheet line f   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. Ez worksheet line f Whether your records are considered reliable depends on all the facts and circumstances. Ez worksheet line f Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Ez worksheet line f   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Ez worksheet line f How To Report Report your charitable contributions on Schedule A (Form 1040). Ez worksheet line f If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Ez worksheet line f See How To Report in Publication 526 for more information. Ez worksheet line f Prev  Up  Next   Home   More Online Publications