____ Your reported contributions were made to qualified organizations.
____ You did not deduct the value of time or services donated to charitable causes.
____ Contributions made directly to a foreign organization were not deducted. (However, you may be able to deduct contributions to certain Canadian or Mexican charitable organizations under the provisions of income tax treaties with those countries.)
____ Amounts paid for raffle tickets, to play bingo or to engage in other games of chance were not deducted as contributions.
____ Contributions made for the benefit of a specific individual were not deducted.
____ Membership dues paid to country clubs and other social organizations were not deducted.
____ You deducted only the amount of your contribution to a qualified organization that is more than the value of the benefit you received.
____ You deducted only the amount you paid that is more than the fair market value of merchandise, goods or services you received from a qualified organization in return for your contribution. For the excess amount to qualify, you must pay it with the intent to make a charitable contribution.
____ Personal tuition expenses were not deducted.
____ The contribution deduction of property to a qualifying organization was measured by the fair market value of that property at the time the gift was made.
____ If the contributions were not made during the tax year, they were not deducted.
____ Your contribution for car expenses related to charitable contributions was either at the standard rate of 12 cents a mile; or
____ You reported actual car expenses only to the extent that they represented out-of-pocket expenditures for such items as gas, oil and parking fees. (Depreciation, insurance and the pro rata portion of general repairs and maintenance expenses were not deducted.)
____ You can substantiate each reported contribution. If you cannot substantiate all contributions reported, your deduction was limited to the amount verified or determined reasonable based on all available information.
____ Your charitable contributions conform to the percentage limitations.
____ Your deduction for contributions in the form of clothing and personal and household goods was limited to the fair market value of these items at the time they were donated. (Since these items, particularly clothing, have very little resale value, your deduction reflects a reasonable amount.)
____ Your deduction for contribution of property (which, if sold on the date contributed, would have resulted in ordinary income or short-term capital gain) was limited to its fair market value less the amount that would be ordinary income or short-term capital gain. This amount is generally your basis in the property.
____ Your deduction of property consisting of inventory items was limited to your cost.
____ Travel expenses, including transportation, meals and lodging were not deducted if there was a significant element of personal pleasure, recreation or vacation in the travel.
____ An appraisal fee that you paid to find the fair market value of donated property was not deducted as a charitable contribution. However, it may be claimed as a miscellaneous deduction subject to the 2% limitation.
____ Contributions to political parties and candidates were not deducted.
____ Your deduction for a charitable contribution to a college or university was limited to 80% of the contribution if you received the right to purchase tickets to athletic events. Your deduction did not include any amount that was for the actual cost of any tickets purchased.
____ You did not deduct contributions to an individual or a non-qualifying organization such as a lobbying organization.
____ You did not deduct the monetary value of your time and labor donated to a charitable organization.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
