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File 2012 State Taxes

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File 2012 State Taxes

File 2012 state taxes 5. File 2012 state taxes   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. File 2012 state taxes Free help with your tax return. File 2012 state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. File 2012 state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File 2012 state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 2012 state taxes 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. File 2012 state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File 2012 state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File 2012 state taxes gov, download the IRS2Go app, or call 1-800-906-9887. File 2012 state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2012 state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2012 state taxes aarp. File 2012 state taxes org/money/taxaide or call 1-888-227-7669. File 2012 state taxes For more information on these programs, go to IRS. File 2012 state taxes gov and enter “VITA” in the search box. File 2012 state taxes Internet. File 2012 state taxes    IRS. File 2012 state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File 2012 state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. File 2012 state taxes 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. File 2012 state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. File 2012 state taxes gov or download the IRS2Go app and select the Refund Status option. File 2012 state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. File 2012 state taxes 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. File 2012 state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 2012 state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. File 2012 state taxes No need to wait on the phone or stand in line. File 2012 state taxes 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. File 2012 state taxes When you reach the response screen, you can print the entire interview and the final response for your records. File 2012 state taxes New subject areas are added on a regular basis. File 2012 state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File 2012 state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File 2012 state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File 2012 state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File 2012 state taxes 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. File 2012 state taxes 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. File 2012 state taxes You can also ask the IRS to mail a return or an account transcript to you. File 2012 state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File 2012 state taxes gov or by calling 1-800-908-9946. File 2012 state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. File 2012 state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File 2012 state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File 2012 state taxes 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. File 2012 state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. File 2012 state taxes gov and enter Where's My Amended Return? in the search box. File 2012 state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 2012 state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File 2012 state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. File 2012 state taxes gov. File 2012 state taxes Select the Payment tab on the front page of IRS. File 2012 state taxes gov for more information. File 2012 state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File 2012 state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2012 state taxes gov. File 2012 state taxes 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. File 2012 state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2012 state taxes gov. File 2012 state taxes Request an Electronic Filing PIN by going to IRS. File 2012 state taxes gov and entering Electronic Filing PIN in the search box. File 2012 state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. File 2012 state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File 2012 state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File 2012 state taxes An employee can answer questions about your tax account or help you set up a payment plan. File 2012 state taxes Before you visit, check the Office Locator on IRS. File 2012 state taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File 2012 state taxes If you have a special need, such as a disability, you can request an appointment. File 2012 state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2012 state taxes Apply for an Employer Identification Number (EIN). File 2012 state taxes Go to IRS. File 2012 state taxes gov and enter Apply for an EIN in the search box. File 2012 state taxes Read the Internal Revenue Code, regulations, or other official guidance. File 2012 state taxes Read Internal Revenue Bulletins. File 2012 state taxes Sign up to receive local and national tax news and more by email. File 2012 state taxes Just click on “subscriptions” above the search box on IRS. File 2012 state taxes gov and choose from a variety of options. File 2012 state taxes    Phone. File 2012 state taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2012 state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. File 2012 state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File 2012 state taxes gov, or download the IRS2Go app. File 2012 state taxes 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. File 2012 state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 2012 state taxes Most VITA and TCE sites offer free electronic filing. File 2012 state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2012 state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2012 state taxes 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. File 2012 state taxes 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. File 2012 state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. File 2012 state taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2012 state taxes 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. File 2012 state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 2012 state taxes Note, the above information is for our automated hotline. File 2012 state taxes 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. File 2012 state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2012 state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 2012 state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File 2012 state taxes 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). File 2012 state taxes You should receive your order within 10 business days. File 2012 state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File 2012 state taxes 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. File 2012 state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2012 state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2012 state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. File 2012 state taxes    Walk-in. File 2012 state taxes You can find a selection of forms, publications and services — in-person. File 2012 state taxes Products. File 2012 state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2012 state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2012 state taxes Services. File 2012 state taxes You can walk in to your local TAC for face-to-face tax help. File 2012 state taxes An employee can answer questions about your tax account or help you set up a payment plan. File 2012 state taxes Before visiting, use the Office Locator tool on IRS. File 2012 state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File 2012 state taxes    Mail. File 2012 state taxes You can send your order for forms, instructions, and publications to the address below. File 2012 state taxes You should receive a response within 10 business days after your request is received. File 2012 state taxes Internal Revenue Service 1201 N. File 2012 state taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File 2012 state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2012 state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2012 state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File 2012 state taxes 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. File 2012 state taxes You face (or your business is facing) an immediate threat of adverse action. File 2012 state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2012 state taxes   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. File 2012 state taxes Here's why we can help: TAS is an independent organization within the IRS. File 2012 state taxes Our advocates know how to work with the IRS. File 2012 state taxes Our services are free and tailored to meet your needs. File 2012 state taxes We have offices in every state, the District of Columbia, and Puerto Rico. File 2012 state taxes   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. File 2012 state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2012 state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File 2012 state taxes Low Income Taxpayer Clinics 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. File 2012 state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2012 state taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2012 state taxes Prev  Up  Next   Home   More Online Publications
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The File 2012 State Taxes

File 2012 state taxes 24. File 2012 state 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. File 2012 state taxes Household items. File 2012 state taxes Deduction more than $500. File 2012 state taxes Form 1098-C. File 2012 state taxes Filing deadline approaching and still no Form 1098-C. File 2012 state taxes Exception 1—vehicle used or improved by organization. File 2012 state taxes Exception 2—vehicle given or sold to needy individual. File 2012 state taxes Deduction $500 or less. File 2012 state taxes Right to use property. File 2012 state taxes Tangible personal property. File 2012 state taxes Future interest. File 2012 state taxes Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. File 2012 state taxes Text message. File 2012 state taxes Credit card. File 2012 state taxes Pay-by-phone account. File 2012 state taxes Stock certificate. File 2012 state taxes Promissory note. File 2012 state taxes Option. File 2012 state taxes Borrowed funds. File 2012 state 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. File 2012 state taxes It discusses the following topics. File 2012 state taxes The types of organizations to which you can make deductible charitable contributions. File 2012 state taxes The types of contributions you can deduct. File 2012 state taxes How much you can deduct. File 2012 state taxes What records you must keep. File 2012 state taxes How to report your charitable contributions. File 2012 state taxes A charitable contribution is a donation or gift to, or for the use of, a qualified organization. File 2012 state taxes It is voluntary and is made without getting, or expecting to get, anything of equal value. File 2012 state taxes Form 1040 required. File 2012 state taxes    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. File 2012 state taxes The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. File 2012 state taxes The limits are explained in detail in Publication 526. File 2012 state 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. File 2012 state taxes Most organizations other than churches and governments must apply to the IRS to become a qualified organization. File 2012 state taxes How to check whether an organization can receive deductible charitable contributions. File 2012 state taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. File 2012 state taxes Or go to IRS. File 2012 state taxes gov. File 2012 state taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. File 2012 state taxes irs. File 2012 state taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). File 2012 state taxes This online tool will enable you to search for qualified organizations. File 2012 state taxes You can also call the IRS to find out if an organization is qualified. File 2012 state taxes Call 1-877-829-5500. File 2012 state 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. File 2012 state taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. File 2012 state taxes gsa. File 2012 state taxes gov/fedrelay. File 2012 state taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. File 2012 state 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). File 2012 state 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. File 2012 state taxes Certain organizations that foster national or international amateur sports competition also qualify. File 2012 state taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). File 2012 state taxes Domestic fraternal societies, orders, and associations operating under the lodge system. File 2012 state 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. File 2012 state taxes ) Certain nonprofit cemetery companies or corporations. File 2012 state 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. File 2012 state taxes ) The United States or any state, the District of Columbia, a U. File 2012 state taxes S. File 2012 state taxes possession (including Puerto Rico), a political subdivision of a state or U. File 2012 state taxes S. File 2012 state taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. File 2012 state taxes (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. File 2012 state taxes ) Examples. File 2012 state taxes    The following list gives some examples of qualified organizations. File 2012 state taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. File 2012 state taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. File 2012 state taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. File 2012 state 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. File 2012 state 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 . File 2012 state taxes Nonprofit hospitals and medical research organizations. File 2012 state taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. File 2012 state taxes Nonprofit volunteer fire companies. File 2012 state taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. File 2012 state taxes Civil defense organizations. File 2012 state taxes Certain foreign charitable organizations. File 2012 state 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. File 2012 state taxes Generally, you must have income from sources in that country. File 2012 state taxes For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. File 2012 state taxes If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. File 2012 state 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. File 2012 state 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. File 2012 state taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. File 2012 state 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. File 2012 state taxes See Contributions of Property , later in this chapter. File 2012 state 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. File 2012 state taxes See Limits on Deductions , later. File 2012 state taxes In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. File 2012 state taxes See chapter 29. File 2012 state taxes Table 24-1 gives examples of contributions you can and cannot deduct. File 2012 state 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. File 2012 state taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. File 2012 state taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. File 2012 state taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. File 2012 state taxes Example 1. File 2012 state taxes You pay $65 for a ticket to a dinner-dance at a church. File 2012 state taxes Your entire $65 payment goes to the church. File 2012 state taxes The ticket to the dinner-dance has a fair market value of $25. File 2012 state taxes When you buy your ticket, you know that its value is less than your payment. File 2012 state taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). File 2012 state taxes You can deduct $40 as a contribution to the church. File 2012 state taxes Example 2. File 2012 state taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. File 2012 state taxes The amount you pay is no more than the fair rental value. File 2012 state taxes You have not made a deductible charitable contribution. File 2012 state taxes Athletic events. File 2012 state 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. File 2012 state taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. File 2012 state taxes Subtract the price of the tickets from your payment. File 2012 state taxes You can deduct 80% of the remaining amount as a charitable contribution. File 2012 state taxes Example 1. File 2012 state taxes You pay $300 a year for membership in a university's athletic scholarship program. File 2012 state 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. File 2012 state taxes You can deduct $240 (80% of $300) as a charitable contribution. File 2012 state taxes Table 24-1. File 2012 state taxes Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. File 2012 state taxes See the rest of this chapter for more information and additional rules and limits that may apply. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state taxes You must subtract the usual price of a ticket ($120) from your $300 payment. File 2012 state taxes The result is $180. File 2012 state taxes Your deductible charitable contribution is $144 (80% of $180). File 2012 state taxes Charity benefit events. File 2012 state 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. File 2012 state taxes   If there is an established charge for the event, that charge is the value of your benefit. File 2012 state taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. File 2012 state taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. File 2012 state taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. File 2012 state 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. File 2012 state taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. File 2012 state taxes Example. File 2012 state taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. File 2012 state taxes Printed on the ticket is “Contribution—$40. File 2012 state taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). File 2012 state taxes Membership fees or dues. File 2012 state taxes    You may be able to deduct membership fees or dues you pay to a qualified organization. File 2012 state taxes However, you can deduct only the amount that is more than the value of the benefits you receive. File 2012 state taxes    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. File 2012 state taxes They are not qualified organizations. File 2012 state taxes Certain membership benefits can be disregarded. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state taxes 20. File 2012 state taxes Token items. File 2012 state taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. File 2012 state taxes You receive only a small item or other benefit of token value. File 2012 state 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. File 2012 state taxes Written statement. File 2012 state 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. File 2012 state 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. File 2012 state taxes It must also give you a good faith estimate of the value of those goods or services. File 2012 state taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. File 2012 state taxes Exception. File 2012 state taxes   An organization will not have to give you this statement if one of the following is true. File 2012 state 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. File 2012 state taxes You receive only items whose value is not substantial as described under Token items , earlier. File 2012 state taxes You receive only membership benefits that can be disregarded, as described earlier. File 2012 state taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. File 2012 state 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. File 2012 state taxes You can deduct up to $50 a month for each full calendar month the student lives with you. File 2012 state taxes Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. File 2012 state taxes For additional information, see Expenses Paid for Student Living With You in Publication 526. File 2012 state taxes Mutual exchange program. File 2012 state 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. File 2012 state taxes Table 24-2. File 2012 state taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. File 2012 state taxes All of the rules explained in this chapter also apply. File 2012 state taxes See, in particular, Out-of-Pocket Expenses in Giving Services . File 2012 state taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. File 2012 state taxes The receptionist is paid $10 an hour for the same work. File 2012 state taxes Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. File 2012 state taxes The office is 30 miles from my home. File 2012 state 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. File 2012 state taxes If you don't want to figure your actual costs, you can deduct 14 cents for each mile. File 2012 state taxes I volunteer as a Red Cross nurse's aide at a hospital. File 2012 state 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. File 2012 state taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. File 2012 state 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. File 2012 state taxes (If you have childcare expenses so you can work for pay, see chapter 32. File 2012 state 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. File 2012 state 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. File 2012 state taxes Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. File 2012 state taxes Conventions. File 2012 state 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. File 2012 state taxes However, see Travel , later. File 2012 state taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. File 2012 state taxes You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. File 2012 state 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. File 2012 state taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. File 2012 state taxes Uniforms. File 2012 state 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. File 2012 state taxes Foster parents. File 2012 state 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. File 2012 state taxes A qualified organization must select the individuals you take into your home for foster care. File 2012 state taxes    You can deduct expenses that meet both of the following requirements. File 2012 state taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. File 2012 state taxes They are incurred primarily to benefit the qualified organization. File 2012 state 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. File 2012 state taxes For details, see chapter 3. File 2012 state taxes Example. File 2012 state taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. File 2012 state taxes Your unreimbursed expenses are not deductible as charitable contributions. File 2012 state taxes Car expenses. File 2012 state 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. File 2012 state taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. File 2012 state 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. File 2012 state taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. File 2012 state taxes   You must keep reliable written records of your car expenses. File 2012 state taxes For more information, see Car expenses under Records To Keep, later. File 2012 state taxes Travel. File 2012 state 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. File 2012 state taxes This applies whether you pay the expenses directly or indirectly. File 2012 state taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. File 2012 state taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. File 2012 state 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. File 2012 state 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. File 2012 state taxes Example 1. File 2012 state taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. File 2012 state taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. File 2012 state taxes You participate in the activities of the group and enjoy your time with them. File 2012 state taxes You oversee the breaking of camp and you transport the group home. File 2012 state taxes You can deduct your travel expenses. File 2012 state taxes Example 2. File 2012 state taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. File 2012 state taxes The project is sponsored by a charitable organization. File 2012 state taxes In most circumstances, you cannot deduct your expenses. File 2012 state taxes Example 3. File 2012 state taxes You work for several hours each morning on an archaeological dig sponsored by a charitable organization. File 2012 state taxes The rest of the day is free for recreation and sightseeing. File 2012 state taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. File 2012 state taxes Example 4. File 2012 state taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. File 2012 state taxes In the evening you go to the theater. File 2012 state taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. File 2012 state taxes Daily allowance (per diem). File 2012 state 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. File 2012 state taxes You may be able to deduct any necessary travel expenses that are more than the allowance. File 2012 state taxes Deductible travel expenses. File 2012 state 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. File 2012 state taxes Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. File 2012 state taxes For information on business travel expenses, see Travel Expenses in chapter 26. File 2012 state 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. File 2012 state taxes (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. File 2012 state taxes ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . File 2012 state taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. File 2012 state taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. File 2012 state taxes Contributions to individuals who are needy or worthy. File 2012 state taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. File 2012 state 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. File 2012 state taxes Example. File 2012 state taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. File 2012 state taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. File 2012 state taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. File 2012 state taxes Expenses you paid for another person who provided services to a qualified organization. File 2012 state taxes Example. File 2012 state taxes Your son does missionary work. File 2012 state taxes You pay his expenses. File 2012 state taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. File 2012 state taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. File 2012 state taxes You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. File 2012 state taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. File 2012 state 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. File 2012 state taxes Chambers of commerce and other business leagues or organizations (but see chapter 28). File 2012 state taxes Civic leagues and associations. File 2012 state taxes Communist organizations. File 2012 state taxes Country clubs and other social clubs. File 2012 state taxes Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). File 2012 state taxes For details, see Publication 526. File 2012 state taxes Homeowners' associations. File 2012 state taxes Labor unions (but see chapter 28). File 2012 state taxes Political organizations and candidates. File 2012 state 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. File 2012 state taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File 2012 state taxes These contributions include the following. File 2012 state taxes Contributions for lobbying. File 2012 state taxes This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. File 2012 state taxes Contributions to a retirement home for room, board, maintenance, or admittance. File 2012 state 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. File 2012 state taxes Costs of raffles, bingo, lottery, etc. File 2012 state 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. File 2012 state 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. File 2012 state taxes Dues to fraternal orders and similar groups. File 2012 state taxes However, see Membership fees or dues , earlier, under Contributions You Can Deduct. File 2012 state taxes Tuition, or amounts you pay instead of tuition. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. File 2012 state 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. File 2012 state 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). File 2012 state taxes You also may be able to claim an exemption for the child. File 2012 state taxes See Adopted child in chapter 3. File 2012 state 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). File 2012 state 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. File 2012 state taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. File 2012 state taxes See Giving Property That Has Increased in Value , later. File 2012 state 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. File 2012 state taxes Clothing and household items. File 2012 state 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. File 2012 state taxes Exception. File 2012 state 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. File 2012 state taxes Household items. File 2012 state taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. File 2012 state taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. File 2012 state taxes Cars, boats, and airplanes. File 2012 state taxes    The following rules apply to any donation of a qualified vehicle. File 2012 state 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. File 2012 state taxes Deduction more than $500. File 2012 state 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. File 2012 state 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. File 2012 state taxes Form 1098-C. File 2012 state 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. File 2012 state taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. File 2012 state 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. File 2012 state taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. File 2012 state taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. File 2012 state 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. File 2012 state taxes Filing deadline approaching and still no Form 1098-C. File 2012 state taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. File 2012 state taxes Request an automatic 6-month extension of time to file your return. File 2012 state taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File 2012 state taxes S. File 2012 state taxes Individual Income Tax Return. File 2012 state taxes  For more information, see Automatic Extension in chapter 1. File 2012 state taxes File the return on time without claiming the deduction for the qualified vehicle. File 2012 state taxes After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. File 2012 state taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. File 2012 state taxes For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. File 2012 state taxes Exceptions. File 2012 state taxes   There are two exceptions to the rules just described for deductions of more than $500. File 2012 state taxes Exception 1—vehicle used or improved by organization. File 2012 state 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. File 2012 state 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. File 2012 state taxes The Form 1098-C (or other statement) will show whether this exception applies. File 2012 state taxes Exception 2—vehicle given or sold to needy individual. File 2012 state 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. File 2012 state 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. File 2012 state taxes The Form 1098-C (or other statement) will show whether this exception applies. File 2012 state taxes   This exception does not apply if the organization sells the vehicle at auction. File 2012 state taxes In that case, you cannot deduct the vehicle's fair market value. File 2012 state taxes Example. File 2012 state taxes Anita donates a used car to a qualified organization. File 2012 state taxes She bought it 3 years ago for $9,000. File 2012 state taxes A used car guide shows the fair market value for this type of car is $6,000. File 2012 state taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. File 2012 state taxes Neither exception 1 nor exception 2 applies. File 2012 state taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. File 2012 state taxes She must attach Form 1098-C and Form 8283 to her return. File 2012 state taxes Deduction $500 or less. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state taxes Partial interest in property. File 2012 state taxes   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. File 2012 state taxes Right to use property. File 2012 state 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. File 2012 state taxes For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. File 2012 state taxes Future interests in tangible personal property. File 2012 state 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. File 2012 state taxes Tangible personal property. File 2012 state taxes   This is any property, other than land or buildings, that can be seen or touched. File 2012 state taxes It includes furniture, books, jewelry, paintings, and cars. File 2012 state taxes Future interest. File 2012 state 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. File 2012 state taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. File 2012 state taxes Publication 561 contains a more complete discussion. File 2012 state 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. File 2012 state taxes Used clothing and household items. File 2012 state 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. File 2012 state 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. File 2012 state taxes See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. File 2012 state taxes Example. File 2012 state taxes Dawn Greene donated a coat to a thrift store operated by her church. File 2012 state taxes She paid $300 for the coat 3 years ago. File 2012 state taxes Similar coats in the thrift store sell for $50. File 2012 state taxes The fair market value of the coat is $50. File 2012 state taxes Dawn's donation is limited to $50. File 2012 state taxes Cars, boats, and airplanes. File 2012 state taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. File 2012 state 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. File 2012 state taxes The guides may be published monthly or seasonally and for different regions of the country. File 2012 state taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. File 2012 state taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. File 2012 state taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. File 2012 state taxes   You can also find used car pricing information on the Internet. File 2012 state taxes Example. File 2012 state taxes You donate a used car in poor condition to a local high school for use by students studying car repair. File 2012 state taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. File 2012 state taxes However, the guide shows the price for a private party sale of the car is only $750. File 2012 state taxes The fair market value of the car is considered to be $750. File 2012 state taxes Large quantities. File 2012 state 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. File 2012 state 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. File 2012 state taxes You cannot claim a deduction for the difference between the property's basis and its fair market value. File 2012 state 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. File 2012 state taxes Your basis in property is generally what you paid for it. File 2012 state taxes See chapter 13 if you need more information about basis. File 2012 state taxes Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. File 2012 state taxes Ordinary income property. File 2012 state 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. File 2012 state 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. File 2012 state taxes Amount of deduction. File 2012 state 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. File 2012 state taxes Generally, this rule limits the deduction to your basis in the property. File 2012 state taxes Example. File 2012 state taxes You donate stock you held for 5 months to your church. File 2012 state taxes The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). File 2012 state 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). File 2012 state taxes Capital gain property. File 2012 state 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. File 2012 state 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. File 2012 state taxes Amount of deduction — general rule. File 2012 state taxes   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. File 2012 state taxes Exceptions. File 2012 state 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. File 2012 state taxes Generally, this means reducing the fair market value to the property's cost or other basis. File 2012 state taxes Bargain sales. File 2012 state taxes   A bargain sale of property is a sale or exchange for less than the property's fair market value. File 2012 state taxes A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. File 2012 state taxes A bargain sale may result in a taxable gain. File 2012 state taxes More information. File 2012 state taxes   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. File 2012 state 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 ). File 2012 state taxes This applies whether you use the cash or an accrual method of accounting. File 2012 state taxes Time of making contribution. File 2012 state taxes   Usually, you make a contribution at the time of its unconditional delivery. File 2012 state taxes Checks. File 2012 state taxes   A check you mail to a charity is considered delivered on the date you mail it. File 2012 state taxes Text message. File 2012 state 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. File 2012 state taxes Credit card. File 2012 state taxes    Contributions charged on your credit card are deductible in the year you make the charge. File 2012 state taxes Pay-by-phone account. File 2012 state taxes    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. File 2012 state taxes Stock certificate. File 2012 state 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. File 2012 state 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. File 2012 state taxes Promissory note. File 2012 state 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. File 2012 state taxes Option. File 2012 state 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. File 2012 state taxes Borrowed funds. File 2012 state 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. File 2012 state taxes Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). File 2012 state 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. File 2012 state taxes If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. File 2012 state taxes The limits are discussed in detail under Limits on Deductions in Publication 526. File 2012 state taxes A higher limit applies to certain qualified conservation contributions. File 2012 state taxes See Publication 526 for details. File 2012 state taxes Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. File 2012 state taxes You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. File 2012 state taxes For more information, see Carryovers in Publication 526. File 2012 state taxes Records To Keep You must keep records to prove the amount of the contributions you make during the year. File 2012 state 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. File 2012 state taxes Note. File 2012 state 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. File 2012 state taxes (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. File 2012 state taxes ) Keep the statement for your records. File 2012 state taxes It may satisfy all or part of the recordkeeping requirements explained in the following discussions. File 2012 state taxes Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. File 2012 state taxes You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. File 2012 state taxes A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. File 2012 state taxes Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. File 2012 state 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. File 2012 state taxes The payroll deduction records described next. File 2012 state taxes Payroll deductions. File 2012 state 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. File 2012 state taxes If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. File 2012 state 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. File 2012 state 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. File 2012 state taxes Amount of contribution. File 2012 state taxes   In figuring whether your contribution is $250 or more, do not combine separate contributions. File 2012 state taxes For example, if you gave your church $25 each week, your weekly payments do not have to be combined. File 2012 state taxes Each payment is a separate contribution. File 2012 state taxes   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. File 2012 state 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. File 2012 state taxes Acknowledgment. File 2012 state taxes   The acknowledgment must meet these tests. File 2012 state taxes It must be written. File 2012 state 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. File 2012 state taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. File 2012 state taxes An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. File 2012 state taxes An example is admission to a religious ceremony. File 2012 state 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. File 2012 state 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. File 2012 state taxes If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. File 2012 state taxes Payroll deductions. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state 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). File 2012 state 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. File 2012 state taxes Amount of deduction. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state 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). File 2012 state taxes Additional records. File 2012 state taxes   You must also keep reliable written records for each item of contributed property. File 2012 state taxes Your written records must include the following information. File 2012 state taxes The name and address of the organization to which you contributed. File 2012 state taxes The date and location of the contribution. File 2012 state taxes A description of the property in detail reasonable under the circumstances. File 2012 state 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. File 2012 state taxes The fair market value of the property at the time of the contribution and how you figured the fair market value. File 2012 state taxes If it was determined by appraisal, keep a signed copy of the appraisal. File 2012 state taxes The cost or other basis of the property, if you must reduce its fair market value by appreciation. File 2012 state taxes Your records should also include the amount of the reduction and how you figured it. File 2012 state 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. File 2012 state taxes Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. File 2012 state 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. File 2012 state taxes The terms of any conditions attached to the contribution of property. File 2012 state 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. File 2012 state 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. File 2012 state 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 . File 2012 state taxes The acknowledgment must also meet these tests. File 2012 state taxes It must be written. File 2012 state 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). File 2012 state 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. File 2012 state 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. File 2012 state taxes Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. File 2012 state taxes See Records To Keep in Publication 526 for more information. File 2012 state 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. File 2012 state taxes You must have adequate records to prove the amount of the expenses. File 2012 state 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. File 2012 state taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). File 2012 state 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. File 2012 state taxes Car expenses. File 2012 state 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. File 2012 state taxes Whether your records are considered reliable depends on all the facts and circumstances. File 2012 state taxes Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. File 2012 state 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. File 2012 state 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. File 2012 state 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. File 2012 state taxes   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. File 2012 state taxes How To Report Report your charitable contributions on Schedule A (Form 1040). File 2012 state taxes If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. File 2012 state taxes See How To Report in Publication 526 for more information. File 2012 state taxes Prev  Up  Next   Home   More Online Publications