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Publication 526 2003 Tax Year

Publication 526
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.

Table of Contents

Introduction

This publication explains how to claim a deduction for your charitable contributions. It 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 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.

Qualified organizations.   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions.


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 publication apply to you.


Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.


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Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224


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Useful Items - You may want to see:

Publication

  • 78 Cumulative List of Organizations

  • 561 Determining the Value of Donated Property

Form (and Instructions)

  • Schedule A (Form 1040)
    Itemized Deductions

  • 8283
    Noncash Charitable Contributions

See How To Get Tax Help near the end of this publication for information about getting these publications and forms.


Table 1. Examples of Charitable Contributions—A Quick Check

Use the following lists for a quick check of contributions you can or cannot deduct. See the rest of this publication for more information and additional rules and limits that may apply.
Deductible As
Charitable Contributions		 Not Deductible As
Charitable Contributions
Money or property you give to: Money or property you give to:

  • Churches, synagogues, temples,
    mosques, and other religious
    organizations

  • Federal, state, and local
    governments, if your contribution is
    solely for public purposes (for
    example, a gift to reduce the public
    debt)

  • Nonprofit schools and hospitals

  • Public parks and recreation facilities

  • Salvation Army, Red Cross, CARE,
    Goodwill Industries, United Way, Boy
    Scouts, Girl Scouts, Boys and Girls
    Clubs of America, etc.

  • War veterans' groups

  • Civic leagues, social and sports
    clubs, labor unions, and chambers of
    commerce

  • Foreign organizations (except certain
    Canadian, Israeli, and Mexican
    charities)

  • Groups that are run for personal
    profit

  • Groups whose purpose is to lobby for
    law changes

  • Homeowners' associations

  • Individuals

  • Political groups or candidates for
    public office
Expenses paid for a student living with you,
sponsored by a qualified organization

Out-of-pocket expenses when you serve a
qualified organization as a volunteer 		Cost of raffle, bingo, or lottery tickets

Dues, fees, or bills paid to country clubs,
lodges, fraternal orders, or similar groups

Tuition

Value of your time or services

Value of blood given to a blood bank


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