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Turbotax 2011 Sign

Turbotax 2011 sign Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Turbotax 2011 sign Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. Turbotax 2011 sign C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. Turbotax 2011 sign Comments on publication, Comments and suggestions. Turbotax 2011 sign Commuter highway vehicle, Commuter highway vehicle. Turbotax 2011 sign Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. Turbotax 2011 sign Dependent care assistance, Dependent Care Assistance Deposit rules, 4. Turbotax 2011 sign Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. Turbotax 2011 sign Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. Turbotax 2011 sign Fringe Benefit Exclusion Rules F Fair market value, Fair market value. Turbotax 2011 sign Fringe benefit overview, 1. Turbotax 2011 sign Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. Turbotax 2011 sign Valuation rules, 3. Turbotax 2011 sign Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. Turbotax 2011 sign L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. Turbotax 2011 sign M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. Turbotax 2011 sign O Options on stock, Employee Stock Options Outplacement services, Outplacement services. Turbotax 2011 sign P Parking, qualified, Qualified parking. Turbotax 2011 sign Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. Turbotax 2011 sign Pickup trucks, Pickup trucks. Turbotax 2011 sign Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. Turbotax 2011 sign Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. Turbotax 2011 sign Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. Turbotax 2011 sign Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. Turbotax 2011 sign Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. Turbotax 2011 sign T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. Turbotax 2011 sign Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. Turbotax 2011 sign Fringe Benefit Valuation Rules Vans, Vans. Turbotax 2011 sign Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. Turbotax 2011 sign Qualified nonpersonal use, Qualified nonpersonal use vehicles. Turbotax 2011 sign Valuation of, Employer-provided vehicles. Turbotax 2011 sign W Withholding rules, 4. Turbotax 2011 sign Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications
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The Turbotax 2011 Sign

Turbotax 2011 sign 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. Turbotax 2011 sign Text message. Turbotax 2011 sign Credit card. Turbotax 2011 sign Pay-by-phone account. Turbotax 2011 sign Stock certificate. Turbotax 2011 sign Promissory note. Turbotax 2011 sign Option. Turbotax 2011 sign Borrowed funds. Turbotax 2011 sign Conditional gift. Turbotax 2011 sign 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. Turbotax 2011 sign Total deduction over $500. Turbotax 2011 sign Deduction over $5,000 for one item. Turbotax 2011 sign Vehicle donations. Turbotax 2011 sign Clothing and household items not in good used condition. Turbotax 2011 sign Easement on building in historic district. Turbotax 2011 sign Deduction over $500,000. Turbotax 2011 sign 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. Turbotax 2011 sign Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Turbotax 2011 sign How to check whether an organization can receive deductible charitable contributions. Turbotax 2011 sign   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Turbotax 2011 sign Or go to IRS. Turbotax 2011 sign gov. Turbotax 2011 sign Click on “Tools” and then on “Exempt Organizations Select Check” (www. Turbotax 2011 sign irs. Turbotax 2011 sign gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Turbotax 2011 sign This online tool will enable you to search for qualified organizations. Turbotax 2011 sign You can also call the IRS to find out if an organization is qualified. Turbotax 2011 sign Call 1-877-829-5500. Turbotax 2011 sign 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. Turbotax 2011 sign Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Turbotax 2011 sign gsa. Turbotax 2011 sign gov/fedrelay. Turbotax 2011 sign Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Turbotax 2011 sign 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). Turbotax 2011 sign 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. Turbotax 2011 sign Certain organizations that foster national or international amateur sports competition also qualify. Turbotax 2011 sign War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Turbotax 2011 sign Domestic fraternal societies, orders, and associations operating under the lodge system. Turbotax 2011 sign (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. Turbotax 2011 sign ) Certain nonprofit cemetery companies or corporations. Turbotax 2011 sign (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. Turbotax 2011 sign ) The United States or any state, the District of Columbia, a U. Turbotax 2011 sign S. Turbotax 2011 sign possession (including Puerto Rico), a political subdivision of a state or U. Turbotax 2011 sign S. Turbotax 2011 sign possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Turbotax 2011 sign (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Turbotax 2011 sign ) Example 1. Turbotax 2011 sign You contribute cash to your city's police department to be used as a reward for information about a crime. Turbotax 2011 sign The city police department is a qualified organization, and your contribution is for a public purpose. Turbotax 2011 sign You can deduct your contribution. Turbotax 2011 sign Example 2. Turbotax 2011 sign You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Turbotax 2011 sign Because the trust fund is part of the U. Turbotax 2011 sign S. Turbotax 2011 sign Government, you contributed to a qualified organization. Turbotax 2011 sign You can deduct your contribution. Turbotax 2011 sign Examples. Turbotax 2011 sign   The following list gives some examples of qualified organizations. Turbotax 2011 sign Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Turbotax 2011 sign Most nonprofit charitable organizations such as the American Red Cross and the United Way. Turbotax 2011 sign Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Turbotax 2011 sign 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. Turbotax 2011 sign 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 . Turbotax 2011 sign Nonprofit hospitals and medical research organizations. Turbotax 2011 sign Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Turbotax 2011 sign Nonprofit volunteer fire companies. Turbotax 2011 sign Nonprofit organizations that develop and maintain public parks and recreation facilities. Turbotax 2011 sign Civil defense organizations. Turbotax 2011 sign Canadian charities. Turbotax 2011 sign   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Turbotax 2011 sign To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Turbotax 2011 sign See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Turbotax 2011 sign Mexican charities. Turbotax 2011 sign   Under the U. Turbotax 2011 sign S. Turbotax 2011 sign -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. Turbotax 2011 sign S. Turbotax 2011 sign law. Turbotax 2011 sign To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Turbotax 2011 sign The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Turbotax 2011 sign Israeli charities. Turbotax 2011 sign   Under the U. Turbotax 2011 sign S. Turbotax 2011 sign -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. Turbotax 2011 sign S. Turbotax 2011 sign law. Turbotax 2011 sign To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Turbotax 2011 sign The limits described in Limits on Deductions , later, apply. Turbotax 2011 sign The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Turbotax 2011 sign Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Turbotax 2011 sign 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. Turbotax 2011 sign The contributions must be made to a qualified organization and not set aside for use by a specific person. Turbotax 2011 sign 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. Turbotax 2011 sign See Contributions of Property , later. Turbotax 2011 sign 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. Turbotax 2011 sign In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Turbotax 2011 sign See Limits on Deductions , later. Turbotax 2011 sign Table 1 in this publication gives examples of contributions you can and cannot deduct. Turbotax 2011 sign 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. Turbotax 2011 sign Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Turbotax 2011 sign If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Turbotax 2011 sign For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Turbotax 2011 sign Example 1. Turbotax 2011 sign You pay $65 for a ticket to a dinner-dance at a church. Turbotax 2011 sign Your entire $65 payment goes to the church. Turbotax 2011 sign The ticket to the dinner-dance has a fair market value of $25. Turbotax 2011 sign When you buy your ticket, you know its value is less than your payment. Turbotax 2011 sign To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Turbotax 2011 sign You can deduct $40 as a charitable contribution to the church. Turbotax 2011 sign Example 2. Turbotax 2011 sign At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Turbotax 2011 sign The amount you pay is no more than the fair rental value. Turbotax 2011 sign You have not made a deductible charitable contribution. Turbotax 2011 sign Athletic events. Turbotax 2011 sign   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. Turbotax 2011 sign   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Turbotax 2011 sign Subtract the price of the tickets from your payment. Turbotax 2011 sign You can deduct 80% of the remaining amount as a charitable contribution. Turbotax 2011 sign Example 1. Turbotax 2011 sign You pay $300 a year for membership in a university's athletic scholarship program. Turbotax 2011 sign 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. Turbotax 2011 sign You can deduct $240 (80% of $300) as a charitable contribution. Turbotax 2011 sign Example 2. Turbotax 2011 sign 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. Turbotax 2011 sign You must subtract the usual price of a ticket ($120) from your $300 payment. Turbotax 2011 sign The result is $180. Turbotax 2011 sign Your deductible charitable contribution is $144 (80% of $180). Turbotax 2011 sign Charity benefit events. Turbotax 2011 sign   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. Turbotax 2011 sign   If there is an established charge for the event, that charge is the value of your benefit. Turbotax 2011 sign If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Turbotax 2011 sign Whether you use the tickets or other privileges has no effect on the amount you can deduct. Turbotax 2011 sign However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Turbotax 2011 sign    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. Turbotax 2011 sign If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Turbotax 2011 sign Example. Turbotax 2011 sign You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Turbotax 2011 sign Printed on the ticket is “Contribution–$40. Turbotax 2011 sign ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Turbotax 2011 sign Membership fees or dues. Turbotax 2011 sign   You may be able to deduct membership fees or dues you pay to a qualified organization. Turbotax 2011 sign However, you can deduct only the amount that is more than the value of the benefits you receive. Turbotax 2011 sign   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Turbotax 2011 sign They are not qualified organizations. Turbotax 2011 sign Certain membership benefits can be disregarded. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign 20. Turbotax 2011 sign Token items. Turbotax 2011 sign   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Turbotax 2011 sign You receive only a small item or other benefit of token value. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign Written statement. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign It must also give you a good faith estimate of the value of those goods or services. Turbotax 2011 sign   The organization can give you the statement either when it solicits or when it receives the payment from you. Turbotax 2011 sign Exception. Turbotax 2011 sign   An organization will not have to give you this statement if one of the following is true. Turbotax 2011 sign 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. Turbotax 2011 sign You receive only items whose value is not substantial as described under Token items , earlier. Turbotax 2011 sign You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Turbotax 2011 sign Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Turbotax 2011 sign 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. Turbotax 2011 sign You can deduct up to $50 a month for each full calendar month the student lives with you. Turbotax 2011 sign Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Turbotax 2011 sign Qualified organization. Turbotax 2011 sign   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). Turbotax 2011 sign 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. Turbotax 2011 sign But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Turbotax 2011 sign Relative. Turbotax 2011 sign   The term “relative” means any of the following persons. Turbotax 2011 sign Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Turbotax 2011 sign A legally adopted child is considered your child. Turbotax 2011 sign Your brother, sister, half brother, half sister, stepbrother, or stepsister. Turbotax 2011 sign Your father, mother, grandparent, or other direct ancestor. Turbotax 2011 sign Your stepfather or stepmother. Turbotax 2011 sign A son or daughter of your brother or sister. Turbotax 2011 sign A brother or sister of your father or mother. Turbotax 2011 sign Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Turbotax 2011 sign Dependent. Turbotax 2011 sign   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. Turbotax 2011 sign    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. Turbotax 2011 sign S. Turbotax 2011 sign residents and cannot be claimed as dependents. Turbotax 2011 sign Qualifying expenses. Turbotax 2011 sign   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. Turbotax 2011 sign Expenses that do not qualify. Turbotax 2011 sign   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Turbotax 2011 sign Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Turbotax 2011 sign Reimbursed expenses. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign Mutual exchange program. Turbotax 2011 sign   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. Turbotax 2011 sign Reporting expenses. Turbotax 2011 sign   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. Turbotax 2011 sign Out-of-Pocket Expenses in Giving Services Table 2. Turbotax 2011 sign Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Turbotax 2011 sign All of the rules explained in this publication also apply. Turbotax 2011 sign See, in particular, Out-of-Pocket Expenses in Giving Services . Turbotax 2011 sign Question Answer I volunteer 6 hours a week in the office of a qualified organization. Turbotax 2011 sign The receptionist is paid $10 an hour for the same work. Turbotax 2011 sign Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Turbotax 2011 sign  The office is 30 miles from my home. Turbotax 2011 sign 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. Turbotax 2011 sign If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Turbotax 2011 sign I volunteer as a Red Cross nurse's aide at a hospital. Turbotax 2011 sign 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. Turbotax 2011 sign I pay a babysitter to watch my children while I volunteer for a qualified organization. Turbotax 2011 sign 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. Turbotax 2011 sign (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Turbotax 2011 sign ) 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. Turbotax 2011 sign 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. Turbotax 2011 sign Table 2 contains questions and answers that apply to some individuals who volunteer their services. Turbotax 2011 sign Underprivileged youths selected by charity. Turbotax 2011 sign   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Turbotax 2011 sign The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Turbotax 2011 sign Your own similar expenses in accompanying the youths are not deductible. Turbotax 2011 sign Conventions. Turbotax 2011 sign   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. Turbotax 2011 sign However, see Travel , later. Turbotax 2011 sign   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Turbotax 2011 sign You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Turbotax 2011 sign   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. Turbotax 2011 sign You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Turbotax 2011 sign Uniforms. Turbotax 2011 sign   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. Turbotax 2011 sign Foster parents. Turbotax 2011 sign   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. Turbotax 2011 sign A qualified organization must select the individuals you take into your home for foster care. Turbotax 2011 sign   You can deduct expenses that meet both of the following requirements. Turbotax 2011 sign They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Turbotax 2011 sign They are incurred primarily to benefit the qualified organization. Turbotax 2011 sign   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. Turbotax 2011 sign For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Turbotax 2011 sign Example. Turbotax 2011 sign You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Turbotax 2011 sign Your unreimbursed expenses are not deductible as charitable contributions. Turbotax 2011 sign Church deacon. Turbotax 2011 sign   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Turbotax 2011 sign 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. Turbotax 2011 sign Car expenses. Turbotax 2011 sign   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. Turbotax 2011 sign You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Turbotax 2011 sign   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. Turbotax 2011 sign   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Turbotax 2011 sign   You must keep reliable written records of your car expenses. Turbotax 2011 sign For more information, see Car expenses under Records To Keep, later. Turbotax 2011 sign Travel. Turbotax 2011 sign   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. Turbotax 2011 sign This applies whether you pay the expenses directly or indirectly. Turbotax 2011 sign You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Turbotax 2011 sign   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign Example 1. Turbotax 2011 sign You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Turbotax 2011 sign You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Turbotax 2011 sign You participate in the activities of the group and enjoy your time with them. Turbotax 2011 sign You oversee the breaking of camp and you transport the group home. Turbotax 2011 sign You can deduct your travel expenses. Turbotax 2011 sign Example 2. Turbotax 2011 sign You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Turbotax 2011 sign The project is sponsored by a charitable organization. Turbotax 2011 sign In most circumstances, you cannot deduct your expenses. Turbotax 2011 sign Example 3. Turbotax 2011 sign You work for several hours each morning on an archeological dig sponsored by a charitable organization. Turbotax 2011 sign The rest of the day is free for recreation and sightseeing. Turbotax 2011 sign You cannot take a charitable contribution deduction even though you work very hard during those few hours. Turbotax 2011 sign Example 4. Turbotax 2011 sign You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Turbotax 2011 sign In the evening you go to the theater. Turbotax 2011 sign You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Turbotax 2011 sign Daily allowance (per diem). Turbotax 2011 sign   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. Turbotax 2011 sign You may be able to deduct any necessary travel expenses that are more than the allowance. Turbotax 2011 sign Deductible travel expenses. Turbotax 2011 sign   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. Turbotax 2011 sign Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Turbotax 2011 sign For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Turbotax 2011 sign 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. Turbotax 2011 sign The deduction is limited to $10,000 a year. Turbotax 2011 sign 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. Turbotax 2011 sign Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Turbotax 2011 sign 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. Turbotax 2011 sign You must keep records showing the time, place, date, amount, and nature of the expenses. Turbotax 2011 sign For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Turbotax 2011 sign irs. Turbotax 2011 sign gov/pub/irs-irbs/irb06-47. Turbotax 2011 sign pdf. Turbotax 2011 sign Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Turbotax 2011 sign 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. Turbotax 2011 sign Detailed discussions of these items follow. Turbotax 2011 sign Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Turbotax 2011 sign Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Turbotax 2011 sign Contributions to individuals who are needy or worthy. Turbotax 2011 sign You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Turbotax 2011 sign 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. Turbotax 2011 sign Example. Turbotax 2011 sign You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Turbotax 2011 sign However, you cannot deduct contributions earmarked for relief of a particular individual or family. Turbotax 2011 sign Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Turbotax 2011 sign Expenses you paid for another person who provided services to a qualified organization. Turbotax 2011 sign Example. Turbotax 2011 sign Your son does missionary work. Turbotax 2011 sign You pay his expenses. Turbotax 2011 sign You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Turbotax 2011 sign Payments to a hospital that are for a specific patient's care or for services for a specific patient. Turbotax 2011 sign You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Turbotax 2011 sign Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Turbotax 2011 sign 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. Turbotax 2011 sign Chambers of commerce and other business leagues or organizations. Turbotax 2011 sign Civic leagues and associations. Turbotax 2011 sign Communist organizations. Turbotax 2011 sign Country clubs and other social clubs. Turbotax 2011 sign Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Turbotax 2011 sign (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Turbotax 2011 sign ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Turbotax 2011 sign Homeowners' associations. Turbotax 2011 sign Labor unions. Turbotax 2011 sign 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). Turbotax 2011 sign See Publication 529, Miscellaneous Deductions. Turbotax 2011 sign Political organizations and candidates. Turbotax 2011 sign 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. Turbotax 2011 sign See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Turbotax 2011 sign These contributions include the following. Turbotax 2011 sign Contributions for lobbying. Turbotax 2011 sign This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Turbotax 2011 sign Contributions to a retirement home for room, board, maintenance, or admittance. Turbotax 2011 sign Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Turbotax 2011 sign Costs of raffles, bingo, lottery, etc. Turbotax 2011 sign 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. Turbotax 2011 sign For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Turbotax 2011 sign Dues to fraternal orders and similar groups. Turbotax 2011 sign However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Turbotax 2011 sign Tuition, or amounts you pay instead of tuition. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign ” Contributions connected with split-dollar insurance arrangements. Turbotax 2011 sign 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. Turbotax 2011 sign Example. Turbotax 2011 sign You donate money to a charitable organization. Turbotax 2011 sign The charity uses the money to purchase a cash value life insurance policy. Turbotax 2011 sign The beneficiaries under the insurance policy include members of your family. Turbotax 2011 sign Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Turbotax 2011 sign 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. Turbotax 2011 sign You must have been at least age 70½ when the distribution was made. Turbotax 2011 sign Your total QCDs for the year cannot be more than $100,000. Turbotax 2011 sign If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Turbotax 2011 sign See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Turbotax 2011 sign 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. Turbotax 2011 sign Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Turbotax 2011 sign 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. Turbotax 2011 sign Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Turbotax 2011 sign However, you may be able to claim a tax credit for these expenses. Turbotax 2011 sign Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Turbotax 2011 sign See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Turbotax 2011 sign You also may be able to claim an exemption for the child. Turbotax 2011 sign See Exemptions for Dependents in Publication 501 for more information. Turbotax 2011 sign Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Turbotax 2011 sign But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Turbotax 2011 sign See Deductions Subject to the 2% Limit in Publication 529 for more information. Turbotax 2011 sign 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. Turbotax 2011 sign There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Turbotax 2011 sign 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. Turbotax 2011 sign For details, see Internal Revenue Code section 170(f)(18). Turbotax 2011 sign Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Turbotax 2011 sign For details, see Partial Interest in Property under Contributions of Property, later. Turbotax 2011 sign 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. Turbotax 2011 sign However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Turbotax 2011 sign See Giving Property That Has Increased in Value , later. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign These special rules are described next. Turbotax 2011 sign 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. Turbotax 2011 sign Exception. Turbotax 2011 sign   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. Turbotax 2011 sign Household items. Turbotax 2011 sign   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Turbotax 2011 sign   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Turbotax 2011 sign Fair market value. Turbotax 2011 sign   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Turbotax 2011 sign Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Turbotax 2011 sign 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. Turbotax 2011 sign Deduction more than $500. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign Form 1098-C. Turbotax 2011 sign   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. Turbotax 2011 sign The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Turbotax 2011 sign   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Turbotax 2011 sign S. Turbotax 2011 sign 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. Turbotax 2011 sign   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Turbotax 2011 sign    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Turbotax 2011 sign But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Turbotax 2011 sign Filing deadline approaching and still no Form 1098-C. Turbotax 2011 sign   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Turbotax 2011 sign Request an automatic 6-month extension of time to file your return. Turbotax 2011 sign You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Turbotax 2011 sign S. Turbotax 2011 sign Individual Income Tax Return. Turbotax 2011 sign For more information, see the instructions for Form 4868. Turbotax 2011 sign File the return on time without claiming the deduction for the qualified vehicle. Turbotax 2011 sign After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Turbotax 2011 sign S. Turbotax 2011 sign Individual Income Tax Return, claiming the deduction. Turbotax 2011 sign Attach Copy B of Form 1098-C (or other statement) to the amended return. Turbotax 2011 sign Exceptions. Turbotax 2011 sign   There are two exceptions to the rules just described for deductions of more than $500. Turbotax 2011 sign Exception 1—vehicle used or improved by organization. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign The Form 1098-C (or other statement) will show whether this exception applies. Turbotax 2011 sign    Exception 2—vehicle given or sold to needy individual. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign The Form 1098-C (or other statement) will show whether this exception applies. Turbotax 2011 sign   This exception does not apply if the organization sells the vehicle at auction. Turbotax 2011 sign In that case, you cannot deduct the vehicle's fair market value. Turbotax 2011 sign Example. Turbotax 2011 sign Anita donates a used car to a qualified organization. Turbotax 2011 sign She bought it 3 years ago for $9,000. Turbotax 2011 sign A used car guide shows the fair market value for this type of car is $6,000. Turbotax 2011 sign However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Turbotax 2011 sign Neither exception 1 nor exception 2 applies. Turbotax 2011 sign If Anita itemizes her deductions, she can deduct $2,900 for her donation. Turbotax 2011 sign She must attach Form 1098-C and Form 8283 to her return. Turbotax 2011 sign Deduction $500 or less. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign Fair market value. Turbotax 2011 sign   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Turbotax 2011 sign Donations of inventory. Turbotax 2011 sign   The vehicle donation rules just described do not apply to donations of inventory. Turbotax 2011 sign 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. Turbotax 2011 sign See Inventory , later. Turbotax 2011 sign 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. Turbotax 2011 sign This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Turbotax 2011 sign Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Turbotax 2011 sign Your basis does not include transportation or travel costs. Turbotax 2011 sign It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Turbotax 2011 sign In addition, it does not include the value of your time. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign This prevents you from deducting the same amount as both investment interest and a charitable contribution. Turbotax 2011 sign 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. Turbotax 2011 sign 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). Turbotax 2011 sign For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Turbotax 2011 sign Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Turbotax 2011 sign Right to use property. Turbotax 2011 sign   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Turbotax 2011 sign Example 1. Turbotax 2011 sign You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Turbotax 2011 sign Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Turbotax 2011 sign Example 2. Turbotax 2011 sign Mandy White owns a vacation home at the beach that she sometimes rents to others. Turbotax 2011 sign For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Turbotax 2011 sign 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. Turbotax 2011 sign Mandy cannot claim a deduction because of the partial interest rule. Turbotax 2011 sign Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Turbotax 2011 sign See Contributions From Which You Benefit , earlier. Turbotax 2011 sign Exceptions. Turbotax 2011 sign   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Turbotax 2011 sign A remainder interest in your personal home or farm. Turbotax 2011 sign A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Turbotax 2011 sign Example. Turbotax 2011 sign You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Turbotax 2011 sign You can deduct the value of the remainder interest. Turbotax 2011 sign An undivided part of your entire interest. Turbotax 2011 sign 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. Turbotax 2011 sign But see Fractional Interest in Tangible Personal Property , later. Turbotax 2011 sign Example. Turbotax 2011 sign You contribute voting stock to a qualified organization but keep the right to vote the stock. Turbotax 2011 sign The right to vote is a substantial right in the stock. Turbotax 2011 sign You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Turbotax 2011 sign A partial interest that would be deductible if transferred to certain types of trusts. Turbotax 2011 sign A qualified conservation contribution (defined later). Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign Tangible personal property is defined later under Future Interest in Tangible Personal Property . Turbotax 2011 sign A fractional interest in property is an undivided portion of your entire interest in the property. Turbotax 2011 sign Example. Turbotax 2011 sign 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. Turbotax 2011 sign Recapture of deduction. Turbotax 2011 sign   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Turbotax 2011 sign You contributed a fractional interest in tangible personal property after August 17, 2006. Turbotax 2011 sign 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. Turbotax 2011 sign   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. Turbotax 2011 sign Additional tax. Turbotax 2011 sign   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Turbotax 2011 sign 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. Turbotax 2011 sign Qualified organization. Turbotax 2011 sign   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. Turbotax 2011 sign The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Turbotax 2011 sign   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. Turbotax 2011 sign Qualified real property interest. Turbotax 2011 sign   This is any of the following interests in real property. Turbotax 2011 sign 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). Turbotax 2011 sign A remainder interest. Turbotax 2011 sign A restriction (granted in perpetuity) on the use that may be made of the real property. Turbotax 2011 sign Conservation purposes. Turbotax 2011 sign   Your contribution must be made only for one of the following conservation purposes. Turbotax 2011 sign Preserving land areas for outdoor recreation by, or for the education of, the general public. Turbotax 2011 sign Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Turbotax 2011 sign Preserving open space, including farmland and forest land, if it yields a significant public benefit. Turbotax 2011 sign 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. Turbotax 2011 sign Preserving a historically important land area or a certified historic structure. Turbotax 2011 sign Building in registered historic district. Turbotax 2011 sign   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. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign   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. Turbotax 2011 sign For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Turbotax 2011 sign   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Turbotax 2011 sign See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Turbotax 2011 sign 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). Turbotax 2011 sign See Deductions Subject to the 2% Limit in Publication 529 for more information. Turbotax 2011 sign More information. Turbotax 2011 sign   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Turbotax 2011 sign For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Turbotax 2011 sign For more information about qualified conservation contributions, see Regulations section 1. Turbotax 2011 sign 170A-14. Turbotax 2011 sign 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. Turbotax 2011 sign But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Turbotax 2011 sign Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Turbotax 2011 sign 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. Turbotax 2011 sign Tangible personal property. Turbotax 2011 sign   This is any property, other than land or buildings, that can be seen or touched. Turbotax 2011 sign It includes furniture, books, jewelry, paintings, and cars. Turbotax 2011 sign Future interest. Turbotax 2011 sign   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. Turbotax 2011 sign Example. Turbotax 2011 sign You own an antique car that you contribute to a museum. Turbotax 2011 sign You give up ownership, but retain the right to keep the car in your garage with your personal collection. Turbotax 2011 sign Because you keep an interest in the property, you cannot deduct the contribution. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign 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. Turbotax 2011 sign You must remove the amount of your charitable contribution deduction from your opening inventory. Turbotax 2011 sign It is not part of the cost of goods sold. Turbotax 2011 sign 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. Turbotax 2011 sign Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Turbotax 2011 sign For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Turbotax 2011 sign A special rule applies to certain donations of food inventory. Turbotax 2011 sign See Food Inventory, later. Turbotax 2011 sign 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. Turbotax 2011 sign Intellectual property means any of the following: Patents. Turbotax 2011 sign Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Turbotax 2011 sign Trademarks. Turbotax 2011 sign Trade names. Turbotax 2011 sign Trade secrets. Turbotax 2011 sign Know-how. Turbotax 2011 sign Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Turbotax 2011 sign Other similar property or applications or registrations of such property. Turbotax 2011 sign Additional deduction based on income. Turbotax 2011 sign   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. Turbotax 2011 sign   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. Turbotax 2011 sign In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Turbotax 2011 sign 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. Turbotax 2011 sign   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. Turbotax 2011 sign The additional deductions cannot be taken for intellectual property donated to certain private foundations. Turbotax 2011 sign 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. Turbotax 2011 sign   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. Turbotax 2011 sign   The organization is required to file an information return showing the income from the property, with a copy to you. Turbotax 2011 sign This is done on Form 8899, Notice of Income From Donated Intellectual Property. Turbotax 2011 sign Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Turbotax 2011 sign Publication 561 contains a more complete discussion. Turbotax 2011 sign 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. Turbotax 2011 sign Used clothing. Turbotax 2011 sign   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Turbotax 2011 sign There are no fixed formulas or methods for finding the value of items of clothing. Turbotax 2011 sign   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. Turbotax 2011 sign      Also see Clothing and Household Items , earlier. Turbotax 2011 sign Example. Turbotax 2011 sign    Kristin donated a coat to a thrift store operated by her church. Turbotax 2011 sign She paid $300 for the coat 3 years ago. Turbotax 2011 sign Similar coats in the thrift store sell for $50. Turbotax 2011 sign The fair market value of the coat is $50. Turbotax 2011 sign Kristin's donation is limited to $50. Turbotax 2011 sign Household items. Turbotax 2011 sign   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Turbotax 2011 sign These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Turbotax 2011 sign For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Turbotax 2011 sign   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Turbotax 2011 sign Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Turbotax 2011 sign Do not include any of this evidence with your tax return. Turbotax 2011 sign   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. Turbotax 2011 sign   Also see Clothing and Household Items , earlier. Turbotax 2011 sign Cars, boats, and airplanes. Turbotax 2011 sign   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Turbotax 2011 sign Boats. Turbotax 2011 sign   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. Turbotax 2011 sign Cars. Turbotax 2011 sign   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. Turbotax 2011 sign The guides may be published monthly or seasonally, and for different regions of the country. Turbotax 2011 sign These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Turbotax 2011 sign The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Turbotax 2011 sign But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Turbotax 2011 sign   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Turbotax 2011 sign You can also find used car pricing information on the Internet. Turbotax 2011 sign   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. Turbotax 2011 sign However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Turbotax 2011 sign 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. Turbotax 2011 sign Example. Turbotax 2011 sign You donate a used car in poor condition to a local high school for use by students studying car repair. Turbotax 2011 sign A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Turbotax 2011 sign However, the guide shows the price for a private party sale of the car is only $750. Turbotax 2011 sign The fair market value of the car is considered to be $750. Turbotax 2011 sign Large quantities. Turbotax 2011 sign   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. Turbotax 2011 sign Example. Turbotax 2011 sign You purchase 500 bibles for $1,000. Turbotax 2011 sign The person who sells them to you says the retail value of these bibles is $3,000. Turbotax 2011 sign 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. Turbotax 2011 sign Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer