Charitable Contributions

Charitable contributions are deductible only if you itemize deductions. 

Qualified organizations.  To be deductible, charitable contributions must be made to qualified organizations. Qualified organizations include, but are not limited to, Federal, state, and local governments and organizations organized and operated only for charitable, religious, educational, scientific, or literary purposes, or for the prevention of cruelty to children or animals. Organizations can tell you if they are qualified and if donations to them are deductible.

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Benefit received,  If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

Contribution of $250 or more.   You can claim a deduction only if you obtain a written acknowledgment from the qualified organization. You generally can deduct your cash contributions as well as the fair market value of any property you donate to qualified organizations. The fair market value of most household or personal items is generally much less than the price paid when new. You should claim only what the item would sell for at a garage sale, a flea market, or a second hand or thrift store.

If you total noncash contributions is more than $500 you must fill out Form 8283 Section A. 

If you make a contribution of noncash property worth more than $5,000, generally an appraisal must be done. In that case, you must also fill out Form 8283 Section B.

Generally, if property you contribute increased in value while you owned it, you may not be able to deduct its full value.

Charitable deductions for expenses you incur while donating your services to a qualified organization include: 

• Travel, which may include transportation and meals and lodging while away from home, they may be deducted only if there is no significant element of personal pleasure, recreation, or vacation in the travel.
• Actual costs of gas and oil can be deducted, or you can choose to take 14 cents per mile for using your own car.

Contributions you cannot deduct include:

• Contributions made to specific individuals,
• Political organizations and candidates,
• The value of your time or services
• The cost of raffles, bingo, or other games of chance.
• Contributions where you receive or expect to receive a financial or economic benefit equal to the contribution.

Deductions for contributions in excess of 20% of your adjusted gross income may be limited depending on the type of property or the type of organization the donation is contributed to.

For more information, refer to:

• Publication 526, Charitable Contributions,
• Publication 561, Determining the Value of Donated Property.
• Form 1040 Instructions, or
• Publication 17.