2003 Tax Help Archives  
Publication 561 2003 Tax Year

Publication 561
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Introduction

This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.

This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. See Publication 526, Charitable Contributions, for this information.

Useful Items - You may want to see:

Publication

  • 526 Charitable Contributions
  • 535 Business Expenses

Form (and Instructions)

  • 8282 Donee Information Return
  • 8283 Noncash Charitable Contributions

See How To Get More Information, near the end of this publication, for information about getting these publications and forms.

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