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How To File An Amendment

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How To File An Amendment

How to file an amendment Publication 526 - Main Content Table of Contents 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 Expenses of Whaling Captains 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 to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. How to file an amendment Text message. How to file an amendment Credit card. How to file an amendment Pay-by-phone account. How to file an amendment Stock certificate. How to file an amendment Promissory note. How to file an amendment Option. How to file an amendment Borrowed funds. How to file an amendment Conditional gift. How to file an amendment Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. How to file an amendment Total deduction over $500. How to file an amendment Deduction over $5,000 for one item. How to file an amendment Vehicle donations. How to file an amendment Clothing and household items not in good used condition. How to file an amendment Easement on building in historic district. How to file an amendment Deduction over $500,000. How to file an amendment How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. How to file an amendment Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. How to file an amendment How to check whether an organization can receive deductible charitable contributions. How to file an amendment   You can ask any organization whether it is a qualified organization, and most will be able to tell you. How to file an amendment Or go to IRS. How to file an amendment gov. How to file an amendment Click on “Tools” and then on “Exempt Organizations Select Check” (www. How to file an amendment irs. How to file an amendment gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). How to file an amendment This online tool will enable you to search for qualified organizations. How to file an amendment You can also call the IRS to find out if an organization is qualified. How to file an amendment Call 1-877-829-5500. How to file an amendment 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. How to file an amendment Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. How to file an amendment gsa. How to file an amendment gov/fedrelay. How to file an amendment Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. How to file an amendment 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). How to file an amendment 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. How to file an amendment Certain organizations that foster national or international amateur sports competition also qualify. How to file an amendment War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). How to file an amendment Domestic fraternal societies, orders, and associations operating under the lodge system. How to file an amendment (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. How to file an amendment ) Certain nonprofit cemetery companies or corporations. How to file an amendment (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. How to file an amendment ) The United States or any state, the District of Columbia, a U. How to file an amendment S. How to file an amendment possession (including Puerto Rico), a political subdivision of a state or U. How to file an amendment S. How to file an amendment possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. How to file an amendment (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. How to file an amendment ) Example 1. How to file an amendment You contribute cash to your city's police department to be used as a reward for information about a crime. How to file an amendment The city police department is a qualified organization, and your contribution is for a public purpose. How to file an amendment You can deduct your contribution. How to file an amendment Example 2. How to file an amendment You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. How to file an amendment Because the trust fund is part of the U. How to file an amendment S. How to file an amendment Government, you contributed to a qualified organization. How to file an amendment You can deduct your contribution. How to file an amendment Examples. How to file an amendment   The following list gives some examples of qualified organizations. How to file an amendment Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. How to file an amendment Most nonprofit charitable organizations such as the American Red Cross and the United Way. How to file an amendment Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. How to file an amendment 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. How to file an amendment 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 . How to file an amendment Nonprofit hospitals and medical research organizations. How to file an amendment Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. How to file an amendment Nonprofit volunteer fire companies. How to file an amendment Nonprofit organizations that develop and maintain public parks and recreation facilities. How to file an amendment Civil defense organizations. How to file an amendment Canadian charities. How to file an amendment   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. How to file an amendment To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. How to file an amendment See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. How to file an amendment Mexican charities. How to file an amendment   Under the U. How to file an amendment S. How to file an amendment -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. How to file an amendment S. How to file an amendment law. How to file an amendment To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. How to file an amendment The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. How to file an amendment Israeli charities. How to file an amendment   Under the U. How to file an amendment S. How to file an amendment -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. How to file an amendment S. How to file an amendment law. How to file an amendment To deduct your contribution to an Israeli charity, you must have income from sources in Israel. How to file an amendment The limits described in Limits on Deductions , later, apply. How to file an amendment The deduction is also limited to 25% of your adjusted gross income from Israeli sources. How to file an amendment Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. How to file an amendment 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. How to file an amendment The contributions must be made to a qualified organization and not set aside for use by a specific person. How to file an amendment 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. How to file an amendment See Contributions of Property , later. How to file an amendment 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. How to file an amendment In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. How to file an amendment See Limits on Deductions , later. How to file an amendment Table 1 in this publication gives examples of contributions you can and cannot deduct. How to file an amendment 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. How to file an amendment Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. How to file an amendment If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. How to file an amendment For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How to file an amendment Example 1. How to file an amendment You pay $65 for a ticket to a dinner-dance at a church. How to file an amendment Your entire $65 payment goes to the church. How to file an amendment The ticket to the dinner-dance has a fair market value of $25. How to file an amendment When you buy your ticket, you know its value is less than your payment. How to file an amendment To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). How to file an amendment You can deduct $40 as a charitable contribution to the church. How to file an amendment Example 2. How to file an amendment At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. How to file an amendment The amount you pay is no more than the fair rental value. How to file an amendment You have not made a deductible charitable contribution. How to file an amendment Athletic events. How to file an amendment   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. How to file an amendment   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. How to file an amendment Subtract the price of the tickets from your payment. How to file an amendment You can deduct 80% of the remaining amount as a charitable contribution. How to file an amendment Example 1. How to file an amendment You pay $300 a year for membership in a university's athletic scholarship program. How to file an amendment 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. How to file an amendment You can deduct $240 (80% of $300) as a charitable contribution. How to file an amendment Example 2. How to file an amendment 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. How to file an amendment You must subtract the usual price of a ticket ($120) from your $300 payment. How to file an amendment The result is $180. How to file an amendment Your deductible charitable contribution is $144 (80% of $180). How to file an amendment Charity benefit events. How to file an amendment   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. How to file an amendment   If there is an established charge for the event, that charge is the value of your benefit. How to file an amendment If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. How to file an amendment Whether you use the tickets or other privileges has no effect on the amount you can deduct. How to file an amendment However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. How to file an amendment    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. How to file an amendment If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. How to file an amendment Example. How to file an amendment You pay $40 to see a special showing of a movie for the benefit of a qualified organization. How to file an amendment Printed on the ticket is “Contribution–$40. How to file an amendment ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). How to file an amendment Membership fees or dues. How to file an amendment   You may be able to deduct membership fees or dues you pay to a qualified organization. How to file an amendment However, you can deduct only the amount that is more than the value of the benefits you receive. How to file an amendment   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. How to file an amendment They are not qualified organizations. How to file an amendment Certain membership benefits can be disregarded. How to file an amendment   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. How to file an amendment 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. How to file an amendment 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. How to file an amendment 20. How to file an amendment Token items. How to file an amendment   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. How to file an amendment You receive only a small item or other benefit of token value. How to file an amendment 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. How to file an amendment The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. How to file an amendment Written statement. How to file an amendment   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. How to file an amendment The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. How to file an amendment It must also give you a good faith estimate of the value of those goods or services. How to file an amendment   The organization can give you the statement either when it solicits or when it receives the payment from you. How to file an amendment Exception. How to file an amendment   An organization will not have to give you this statement if one of the following is true. How to file an amendment 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. How to file an amendment You receive only items whose value is not substantial as described under Token items , earlier. How to file an amendment You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. How to file an amendment Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. How to file an amendment 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 (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. How to file an amendment You can deduct up to $50 a month for each full calendar month the student lives with you. How to file an amendment Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. How to file an amendment Qualified organization. How to file an amendment   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). How to file an amendment For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. How to file an amendment But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. How to file an amendment Relative. How to file an amendment   The term “relative” means any of the following persons. How to file an amendment Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). How to file an amendment A legally adopted child is considered your child. How to file an amendment Your brother, sister, half brother, half sister, stepbrother, or stepsister. How to file an amendment Your father, mother, grandparent, or other direct ancestor. How to file an amendment Your stepfather or stepmother. How to file an amendment A son or daughter of your brother or sister. How to file an amendment A brother or sister of your father or mother. How to file an amendment Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. How to file an amendment Dependent. How to file an amendment   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to file an amendment    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. How to file an amendment S. How to file an amendment residents and cannot be claimed as dependents. How to file an amendment Qualifying expenses. How to file an amendment   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. How to file an amendment Expenses that do not qualify. How to file an amendment   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. How to file an amendment Nor can you deduct general household expenses, such as taxes, insurance, and repairs. How to file an amendment Reimbursed expenses. How to file an amendment   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. How to file an amendment However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. How to file an amendment Mutual exchange program. How to file an amendment   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. How to file an amendment Reporting expenses. How to file an amendment   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. How to file an amendment Out-of-Pocket Expenses in Giving Services Table 2. How to file an amendment Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. How to file an amendment All of the rules explained in this publication also apply. How to file an amendment See, in particular, Out-of-Pocket Expenses in Giving Services . How to file an amendment Question Answer I volunteer 6 hours a week in the office of a qualified organization. How to file an amendment The receptionist is paid $10 an hour for the same work. How to file an amendment Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. How to file an amendment  The office is 30 miles from my home. How to file an amendment 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. How to file an amendment If you do not want to figure your actual costs, you can deduct 14 cents for each mile. How to file an amendment I volunteer as a Red Cross nurse's aide at a hospital. How to file an amendment 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. How to file an amendment I pay a babysitter to watch my children while I volunteer for a qualified organization. How to file an amendment 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. How to file an amendment (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. How to file an amendment ) 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. How to file an amendment 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. How to file an amendment Table 2 contains questions and answers that apply to some individuals who volunteer their services. How to file an amendment Underprivileged youths selected by charity. How to file an amendment   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. How to file an amendment The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. How to file an amendment Your own similar expenses in accompanying the youths are not deductible. How to file an amendment Conventions. How to file an amendment   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How to file an amendment However, see Travel , later. How to file an amendment   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. How to file an amendment You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. How to file an amendment   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. How to file an amendment You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. How to file an amendment Uniforms. How to file an amendment   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. How to file an amendment Foster parents. How to file an amendment   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. How to file an amendment A qualified organization must select the individuals you take into your home for foster care. How to file an amendment   You can deduct expenses that meet both of the following requirements. How to file an amendment They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. How to file an amendment They are incurred primarily to benefit the qualified organization. How to file an amendment   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. How to file an amendment For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file an amendment Example. How to file an amendment You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. How to file an amendment Your unreimbursed expenses are not deductible as charitable contributions. How to file an amendment Church deacon. How to file an amendment   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. How to file an amendment These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. How to file an amendment Car expenses. How to file an amendment   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. How to file an amendment You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. How to file an amendment   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. How to file an amendment   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. How to file an amendment   You must keep reliable written records of your car expenses. How to file an amendment For more information, see Car expenses under Records To Keep, later. How to file an amendment Travel. How to file an amendment   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. How to file an amendment This applies whether you pay the expenses directly or indirectly. How to file an amendment You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. How to file an amendment   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. How to file an amendment 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. How to file an amendment 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. How to file an amendment Example 1. How to file an amendment You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. How to file an amendment You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. How to file an amendment You participate in the activities of the group and enjoy your time with them. How to file an amendment You oversee the breaking of camp and you transport the group home. How to file an amendment You can deduct your travel expenses. How to file an amendment Example 2. How to file an amendment You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. How to file an amendment The project is sponsored by a charitable organization. How to file an amendment In most circumstances, you cannot deduct your expenses. How to file an amendment Example 3. How to file an amendment You work for several hours each morning on an archeological dig sponsored by a charitable organization. How to file an amendment The rest of the day is free for recreation and sightseeing. How to file an amendment You cannot take a charitable contribution deduction even though you work very hard during those few hours. How to file an amendment Example 4. How to file an amendment You spend the entire day attending a charitable organization's regional meeting as a chosen representative. How to file an amendment In the evening you go to the theater. How to file an amendment You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. How to file an amendment Daily allowance (per diem). How to file an amendment   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. How to file an amendment You may be able to deduct any necessary travel expenses that are more than the allowance. How to file an amendment Deductible travel expenses. How to file an amendment   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. How to file an amendment Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. How to file an amendment For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to file an amendment Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. How to file an amendment The deduction is limited to $10,000 a year. How to file an amendment To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. How to file an amendment Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. How to file an amendment Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. How to file an amendment You must keep records showing the time, place, date, amount, and nature of the expenses. How to file an amendment For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. How to file an amendment irs. How to file an amendment gov/pub/irs-irbs/irb06-47. How to file an amendment pdf. How to file an amendment Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. How to file an amendment You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. How to file an amendment Detailed discussions of these items follow. How to file an amendment Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. How to file an amendment Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. How to file an amendment Contributions to individuals who are needy or worthy. How to file an amendment You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. How to file an amendment 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. How to file an amendment Example. How to file an amendment You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. How to file an amendment However, you cannot deduct contributions earmarked for relief of a particular individual or family. How to file an amendment Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. How to file an amendment Expenses you paid for another person who provided services to a qualified organization. How to file an amendment Example. How to file an amendment Your son does missionary work. How to file an amendment You pay his expenses. How to file an amendment You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. How to file an amendment Payments to a hospital that are for a specific patient's care or for services for a specific patient. How to file an amendment You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. How to file an amendment Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. How to file an amendment 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. How to file an amendment Chambers of commerce and other business leagues or organizations. How to file an amendment Civic leagues and associations. How to file an amendment Communist organizations. How to file an amendment Country clubs and other social clubs. How to file an amendment Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. How to file an amendment (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. How to file an amendment ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. How to file an amendment However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. How to file an amendment For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. How to file an amendment The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. How to file an amendment Homeowners' associations. How to file an amendment Labor unions. How to file an amendment But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How to file an amendment See Publication 529, Miscellaneous Deductions. How to file an amendment Political organizations and candidates. How to file an amendment 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. How to file an amendment See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. How to file an amendment These contributions include the following. How to file an amendment Contributions for lobbying. How to file an amendment This includes amounts you earmark for use in, or in connection with, influencing specific legislation. How to file an amendment Contributions to a retirement home for room, board, maintenance, or admittance. How to file an amendment Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. How to file an amendment Costs of raffles, bingo, lottery, etc. How to file an amendment 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. How to file an amendment For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. How to file an amendment Dues to fraternal orders and similar groups. How to file an amendment However, see Membership fees or dues under Contributions From Which You Benefit, earlier. How to file an amendment Tuition, or amounts you pay instead of tuition. How to file an amendment 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. How to file an amendment 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. How to file an amendment ” Contributions connected with split-dollar insurance arrangements. How to file an amendment You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. How to file an amendment Example. How to file an amendment You donate money to a charitable organization. How to file an amendment The charity uses the money to purchase a cash value life insurance policy. How to file an amendment The beneficiaries under the insurance policy include members of your family. How to file an amendment Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. How to file an amendment Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. How to file an amendment You must have been at least age 70½ when the distribution was made. How to file an amendment Your total QCDs for the year cannot be more than $100,000. How to file an amendment If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. How to file an amendment See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. How to file an amendment 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. How to file an amendment Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. How to file an amendment 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. How to file an amendment Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. How to file an amendment However, you may be able to claim a tax credit for these expenses. How to file an amendment Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. How to file an amendment See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. How to file an amendment You also may be able to claim an exemption for the child. How to file an amendment See Exemptions for Dependents in Publication 501 for more information. How to file an amendment Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. How to file an amendment But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). How to file an amendment See Deductions Subject to the 2% Limit in Publication 529 for more information. How to file an amendment Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. How to file an amendment There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. How to file an amendment Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. How to file an amendment For details, see Internal Revenue Code section 170(f)(18). How to file an amendment Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. How to file an amendment For details, see Partial Interest in Property under Contributions of Property, later. How to file an amendment 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. How to file an amendment However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. How to file an amendment See Giving Property That Has Increased in Value , later. How to file an amendment 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. How to file an amendment Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. How to file an amendment These special rules are described next. How to file an amendment Clothing and Household Items 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. How to file an amendment Exception. How to file an amendment   You can take a deduction for a contribution of an item of clothing or a 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. How to file an amendment Household items. How to file an amendment   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. How to file an amendment   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. How to file an amendment Fair market value. How to file an amendment   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. How to file an amendment Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. How to file an amendment 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. How to file an amendment Deduction more than $500. How to file an amendment   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. How to file an amendment 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. How to file an amendment Form 1098-C. How to file an amendment   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. How to file an amendment The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. How to file an amendment   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. How to file an amendment S. How to file an amendment Individual Income Tax Transmittal for an IRS e-file Return, 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. How to file an amendment   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. How to file an amendment    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. How to file an amendment But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. How to file an amendment Filing deadline approaching and still no Form 1098-C. How to file an amendment   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. How to file an amendment Request an automatic 6-month extension of time to file your return. How to file an amendment You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. How to file an amendment S. How to file an amendment Individual Income Tax Return. How to file an amendment For more information, see the instructions for Form 4868. How to file an amendment File the return on time without claiming the deduction for the qualified vehicle. How to file an amendment After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. How to file an amendment S. How to file an amendment Individual Income Tax Return, claiming the deduction. How to file an amendment Attach Copy B of Form 1098-C (or other statement) to the amended return. How to file an amendment Exceptions. How to file an amendment   There are two exceptions to the rules just described for deductions of more than $500. How to file an amendment Exception 1—vehicle used or improved by organization. How to file an amendment   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. How to file an amendment 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. How to file an amendment The Form 1098-C (or other statement) will show whether this exception applies. How to file an amendment    Exception 2—vehicle given or sold to needy individual. How to file an amendment   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. How to file an amendment 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. How to file an amendment The Form 1098-C (or other statement) will show whether this exception applies. How to file an amendment   This exception does not apply if the organization sells the vehicle at auction. How to file an amendment In that case, you cannot deduct the vehicle's fair market value. How to file an amendment Example. How to file an amendment Anita donates a used car to a qualified organization. How to file an amendment She bought it 3 years ago for $9,000. How to file an amendment A used car guide shows the fair market value for this type of car is $6,000. How to file an amendment However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. How to file an amendment Neither exception 1 nor exception 2 applies. How to file an amendment If Anita itemizes her deductions, she can deduct $2,900 for her donation. How to file an amendment She must attach Form 1098-C and Form 8283 to her return. How to file an amendment Deduction $500 or less. How to file an amendment   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. How to file an amendment 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. How to file an amendment   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. How to file an amendment The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. How to file an amendment Fair market value. How to file an amendment   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. How to file an amendment Donations of inventory. How to file an amendment   The vehicle donation rules just described do not apply to donations of inventory. How to file an amendment For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. How to file an amendment See Inventory , later. How to file an amendment Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. How to file an amendment This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. How to file an amendment Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. How to file an amendment Your basis does not include transportation or travel costs. How to file an amendment It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. How to file an amendment In addition, it does not include the value of your time. How to file an amendment Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. How to file an amendment Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. How to file an amendment This prevents you from deducting the same amount as both investment interest and a charitable contribution. How to file an amendment If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. How to file an amendment The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). How to file an amendment For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. How to file an amendment Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. How to file an amendment Right to use property. How to file an amendment   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. How to file an amendment Example 1. How to file an amendment You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. How to file an amendment Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. How to file an amendment Example 2. How to file an amendment Mandy White owns a vacation home at the beach that she sometimes rents to others. How to file an amendment For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. How to file an amendment At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. How to file an amendment Mandy cannot claim a deduction because of the partial interest rule. How to file an amendment Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. How to file an amendment See Contributions From Which You Benefit , earlier. How to file an amendment Exceptions. How to file an amendment   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. How to file an amendment A remainder interest in your personal home or farm. How to file an amendment A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. How to file an amendment Example. How to file an amendment You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. How to file an amendment You can deduct the value of the remainder interest. How to file an amendment An undivided part of your entire interest. How to file an amendment This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. How to file an amendment But see Fractional Interest in Tangible Personal Property , later. How to file an amendment Example. How to file an amendment You contribute voting stock to a qualified organization but keep the right to vote the stock. How to file an amendment The right to vote is a substantial right in the stock. How to file an amendment You have not contributed an undivided part of your entire interest and cannot deduct your contribution. How to file an amendment A partial interest that would be deductible if transferred to certain types of trusts. How to file an amendment A qualified conservation contribution (defined later). How to file an amendment For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. How to file an amendment Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. How to file an amendment If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. How to file an amendment Tangible personal property is defined later under Future Interest in Tangible Personal Property . How to file an amendment A fractional interest in property is an undivided portion of your entire interest in the property. How to file an amendment Example. How to file an amendment An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. How to file an amendment Recapture of deduction. How to file an amendment   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. How to file an amendment You contributed a fractional interest in tangible personal property after August 17, 2006. How to file an amendment You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How to file an amendment   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How to file an amendment Additional tax. How to file an amendment   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. How to file an amendment Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. How to file an amendment Qualified organization. How to file an amendment   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. How to file an amendment The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. How to file an amendment   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. How to file an amendment Qualified real property interest. How to file an amendment   This is any of the following interests in real property. How to file an amendment Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). How to file an amendment A remainder interest. How to file an amendment A restriction (granted in perpetuity) on the use that may be made of the real property. How to file an amendment Conservation purposes. How to file an amendment   Your contribution must be made only for one of the following conservation purposes. How to file an amendment Preserving land areas for outdoor recreation by, or for the education of, the general public. How to file an amendment Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. How to file an amendment Preserving open space, including farmland and forest land, if it yields a significant public benefit. How to file an amendment The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. How to file an amendment Preserving a historically important land area or a certified historic structure. How to file an amendment Building in registered historic district. How to file an amendment   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. How to file an amendment The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. How to file an amendment You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. How to file an amendment You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. How to file an amendment   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. How to file an amendment For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). How to file an amendment   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. How to file an amendment See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. How to file an amendment You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How to file an amendment See Deductions Subject to the 2% Limit in Publication 529 for more information. How to file an amendment More information. How to file an amendment   For information about determining the fair market value of qualified conservation contributions, see Publication 561. How to file an amendment For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. How to file an amendment For more information about qualified conservation contributions, see Regulations section 1. How to file an amendment 170A-14. How to file an amendment Future Interest in Tangible Personal Property 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. How to file an amendment But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. How to file an amendment Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. How to file an amendment Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. How to file an amendment Tangible personal property. How to file an amendment   This is any property, other than land or buildings, that can be seen or touched. How to file an amendment It includes furniture, books, jewelry, paintings, and cars. How to file an amendment Future interest. How to file an amendment   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. How to file an amendment Example. How to file an amendment You own an antique car that you contribute to a museum. How to file an amendment You give up ownership, but retain the right to keep the car in your garage with your personal collection. How to file an amendment Because you keep an interest in the property, you cannot deduct the contribution. How to file an amendment If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. How to file an amendment Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. How to file an amendment The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How to file an amendment You must remove the amount of your charitable contribution deduction from your opening inventory. How to file an amendment It is not part of the cost of goods sold. How to file an amendment If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How to file an amendment Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How to file an amendment For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How to file an amendment A special rule applies to certain donations of food inventory. How to file an amendment See Food Inventory, later. How to file an amendment Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. How to file an amendment Intellectual property means any of the following: Patents. How to file an amendment Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). How to file an amendment Trademarks. How to file an amendment Trade names. How to file an amendment Trade secrets. How to file an amendment Know-how. How to file an amendment Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). How to file an amendment Other similar property or applications or registrations of such property. How to file an amendment Additional deduction based on income. How to file an amendment   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. How to file an amendment   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. How to file an amendment In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. How to file an amendment However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. How to file an amendment   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. How to file an amendment The additional deductions cannot be taken for intellectual property donated to certain private foundations. How to file an amendment Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. How to file an amendment   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. How to file an amendment   The organization is required to file an information return showing the income from the property, with a copy to you. How to file an amendment This is done on Form 8899, Notice of Income From Donated Intellectual Property. How to file an amendment Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. How to file an amendment Publication 561 contains a more complete discussion. How to file an amendment 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. How to file an amendment Used clothing. How to file an amendment   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. How to file an amendment There are no fixed formulas or methods for finding the value of items of clothing. How to file an amendment   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. How to file an amendment      Also see Clothing and Household Items , earlier. How to file an amendment Example. How to file an amendment    Kristin donated a coat to a thrift store operated by her church. How to file an amendment She paid $300 for the coat 3 years ago. How to file an amendment Similar coats in the thrift store sell for $50. How to file an amendment The fair market value of the coat is $50. How to file an amendment Kristin's donation is limited to $50. How to file an amendment Household items. How to file an amendment   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. How to file an amendment These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. How to file an amendment For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. How to file an amendment   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. How to file an amendment Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. How to file an amendment Do not include any of this evidence with your tax return. How to file an amendment   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. How to file an amendment   Also see Clothing and Household Items , earlier. How to file an amendment Cars, boats, and airplanes. How to file an amendment   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. How to file an amendment Boats. How to file an amendment   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. How to file an amendment Cars. How to file an amendment   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. How to file an amendment The guides may be published monthly or seasonally, and for different regions of the country. How to file an amendment These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. How to file an amendment The prices are not “official” and these publications are not considered an appraisal of any specific donated property. How to file an amendment But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. How to file an amendment   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. How to file an amendment You can also find used car pricing information on the Internet. How to file an amendment   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. How to file an amendment However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. How to file an amendment The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. How to file an amendment Example. How to file an amendment You donate a used car in poor condition to a local high school for use by students studying car repair. How to file an amendment A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. How to file an amendment However, the guide shows the price for a private party sale of the car is only $750. How to file an amendment The fair market value of the car is considered to be $750. How to file an amendment Large quantities. How to file an amendment   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. How to file an amendment Example. How to file an amendment You purchase 500 bibles for $1,000. How to file an amendment The person who sells them to you says the retail value of these bibles is $3,000. How to file an amendment If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. How to file an amendment Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The How To File An Amendment

How to file an amendment Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. How to file an amendment A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. How to file an amendment Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. How to file an amendment Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. How to file an amendment Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. How to file an amendment Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. How to file an amendment Solicitud de una copia, Solicitud de copia de la declaración de impuestos. How to file an amendment Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. How to file an amendment Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. How to file an amendment Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. How to file an amendment Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. How to file an amendment Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. How to file an amendment Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. How to file an amendment Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. How to file an amendment Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. How to file an amendment Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications