Publication 561 - Introductory Material
This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given
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
required. See Publication 526, Charitable Contributions, for this information.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
You can email us at
. (The asterisk must be included in the
address.) Please put “Publications Comment
” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 business days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
If you have a tax question, visit
or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
Useful Items - You may want to see:
Form (and Instructions)
Donee Information Return
Noncash Charitable Contributions
Payment Voucher for Filing Fee Under Section 170(f)(13)
See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms.