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Online Tax Amendment

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Online Tax Amendment

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