This chapter discusses:

• Organizations that are qualified to receive deductible charitable contributions,
• The types of contributions you can deduct,
• How much you can deduct,
• What records to keep, and
• How to report your charitable contributions.

A charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or expecting to get, anything of equal value.

Form 1040 required. To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you.

Publication

• 78 - Cumulative List of Organizations
• 526 - Charitable Contributions
• 561 - Determining the Value of Donated Property

Form (and Instructions)

• Schedule A (Form 1040) - Itemized Deductions
• 8283 - Noncash Charitable Contributions

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