Publication 561: Determining the Value of Donated Property; Introductory Material

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Table of Contents

Introduction
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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.

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