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About Tax Map

Publication 526
Charitable Contributions
(Rev 12/2003)
Introduction, Useful Items and Important Changes.

Organizations That Qualify To Receive Deductible Contributions

Types of Qualified Organizations

Contributions You Can Deduct

Contributions From Which You Benefit
Expenses Paid for Student Living With You
Out-of-Pocket Expenses in Giving Services

Contributions You Cannot Deduct

Contributions to Individuals
Contributions to Nonqualified Organizations
Contributions From Which You Benefit
Value of Time or Services
Personal Expenses
Appraisal Fees
Partial Interest in Property

Contributions of Property

Contributions 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 Deduct

Limits on Deductions

50% Limit
30% Limit
Special 30% Limit for Capital Gain Property
20% Limit
How To Figure Your Deduction When Limits Apply

Records To Keep

Cash Contributions
Noncash Contributions

How To Report

How To Get Tax Help