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Can I Still Do My 2012 Taxes

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Can I Still Do My 2012 Taxes

Can i still do my 2012 taxes Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Can i still do my 2012 taxes  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Can i still do my 2012 taxes The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Can i still do my 2012 taxes ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Can i still do my 2012 taxes R. Can i still do my 2012 taxes B. Can i still do my 2012 taxes 553. Can i still do my 2012 taxes Prop. Can i still do my 2012 taxes Regs. Can i still do my 2012 taxes on Good Faith Determinations. Can i still do my 2012 taxes New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Can i still do my 2012 taxes  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Can i still do my 2012 taxes On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Can i still do my 2012 taxes See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Can i still do my 2012 taxes Reg. Can i still do my 2012 taxes 38148. Can i still do my 2012 taxes On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Can i still do my 2012 taxes The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Can i still do my 2012 taxes See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Can i still do my 2012 taxes Reg. Can i still do my 2012 taxes 20,523. Can i still do my 2012 taxes Timing of when an Organization is exempt for Federal Tax Purposes. Can i still do my 2012 taxes  As noted in section 2. Can i still do my 2012 taxes 03(4) of Revenue Procedure 2013-9, 2013-2 I. Can i still do my 2012 taxes R. Can i still do my 2012 taxes B. Can i still do my 2012 taxes 267, the provisions in section 11. Can i still do my 2012 taxes 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Can i still do my 2012 taxes Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Can i still do my 2012 taxes In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Can i still do my 2012 taxes The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Can i still do my 2012 taxes Section 11. Can i still do my 2012 taxes 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Can i still do my 2012 taxes Exempt Organizations Select Check. Can i still do my 2012 taxes  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Can i still do my 2012 taxes It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Can i still do my 2012 taxes Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Can i still do my 2012 taxes Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Can i still do my 2012 taxes Have filed a Form 990-N (e-Postcard) annual electronic notice. Can i still do my 2012 taxes  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Can i still do my 2012 taxes See also Revenue Procedure 2011-33, 2011-25 I. Can i still do my 2012 taxes R. Can i still do my 2012 taxes B. Can i still do my 2012 taxes 887. Can i still do my 2012 taxes Future developments. Can i still do my 2012 taxes . Can i still do my 2012 taxes  The IRS has created a page on IRS. Can i still do my 2012 taxes gov for information about Publication 557, at www. Can i still do my 2012 taxes irs. Can i still do my 2012 taxes gov/pub557. Can i still do my 2012 taxes Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Can i still do my 2012 taxes Reminders The Patient Protection and Affordable Care Act (ACA). Can i still do my 2012 taxes   The ACA added several new laws. Can i still do my 2012 taxes This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Can i still do my 2012 taxes For more information, go to IRS. Can i still do my 2012 taxes gov and select Affordable Care Act Tax Provisions. Can i still do my 2012 taxes Electronic filing requirement for large organizations. Can i still do my 2012 taxes  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Can i still do my 2012 taxes For more information, go to e-file for Charities and Non-Profits. Can i still do my 2012 taxes Section 501(c)(15) gross receipts. Can i still do my 2012 taxes   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Can i still do my 2012 taxes See Notice 2006-42, 2006-19 I. Can i still do my 2012 taxes R. Can i still do my 2012 taxes B. Can i still do my 2012 taxes 878, Notice 2006-42. Can i still do my 2012 taxes Prohibited tax shelter transactions. Can i still do my 2012 taxes  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Can i still do my 2012 taxes See T. Can i still do my 2012 taxes D. Can i still do my 2012 taxes 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Can i still do my 2012 taxes R. Can i still do my 2012 taxes B. Can i still do my 2012 taxes 242. Can i still do my 2012 taxes See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Can i still do my 2012 taxes Pension Protection Act of 2006 tax changes. Can i still do my 2012 taxes  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Can i still do my 2012 taxes Unless otherwise noted, most of the changes became effective on August 17, 2006. Can i still do my 2012 taxes For key provisions, go to The Pension Protection Act of 2006. Can i still do my 2012 taxes Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Can i still do my 2012 taxes There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Can i still do my 2012 taxes There are additional standards for credit counseling organizations. Can i still do my 2012 taxes The definition of convention or association of churches has been modified. Can i still do my 2012 taxes Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Can i still do my 2012 taxes The requirements of disclosure to state officials relating to exempt organizations has been modified. Can i still do my 2012 taxes There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Can i still do my 2012 taxes There are new excise taxes on prohibited tax shelter transactions. Can i still do my 2012 taxes There is a modification of recordkeeping requirements for certain charitable contributions. Can i still do my 2012 taxes Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Can i still do my 2012 taxes It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Can i still do my 2012 taxes To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Can i still do my 2012 taxes Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Can i still do my 2012 taxes Section 501(c) organizations are covered in this publication. Can i still do my 2012 taxes Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Can i still do my 2012 taxes Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Can i still do my 2012 taxes Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Can i still do my 2012 taxes Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Can i still do my 2012 taxes Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Can i still do my 2012 taxes Organizations not discussed in this publication. Can i still do my 2012 taxes   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Can i still do my 2012 taxes These organizations (and the Code sections that apply to them) are as follows. Can i still do my 2012 taxes Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Can i still do my 2012 taxes   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Can i still do my 2012 taxes If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Can i still do my 2012 taxes For telephone assistance, call 1-877-829-5500. Can i still do my 2012 taxes   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Can i still do my 2012 taxes If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Can i still do my 2012 taxes Organization Reference Chart. Can i still do my 2012 taxes   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Can i still do my 2012 taxes It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Can i still do my 2012 taxes It also describes each type of qualifying organization and the general nature of its activities. Can i still do my 2012 taxes   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Can i still do my 2012 taxes Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Can i still do my 2012 taxes Check the IRS website, IRS. Can i still do my 2012 taxes gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Can i still do my 2012 taxes irs. Can i still do my 2012 taxes gov/charities/index. Can i still do my 2012 taxes html. Can i still do my 2012 taxes Comments and suggestions. Can i still do my 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. Can i still do my 2012 taxes   You can e-mail us while visiting our website at IRS. Can i still do my 2012 taxes gov. Can i still do my 2012 taxes   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i still do my 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i still do my 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i still do my 2012 taxes   If you wish telephone assistance, please call 1-877-829-5500. Can i still do my 2012 taxes This toll-free telephone service is available Monday through Friday. Can i still do my 2012 taxes Prev  Up  Next   Home   More Online Publications
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Can i still do my 2012 taxes 24. Can i still do my 2012 taxes   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Can i still do my 2012 taxes Household items. Can i still do my 2012 taxes Deduction more than $500. Can i still do my 2012 taxes Form 1098-C. Can i still do my 2012 taxes Filing deadline approaching and still no Form 1098-C. Can i still do my 2012 taxes Exception 1—vehicle used or improved by organization. Can i still do my 2012 taxes Exception 2—vehicle given or sold to needy individual. Can i still do my 2012 taxes Deduction $500 or less. Can i still do my 2012 taxes Right to use property. Can i still do my 2012 taxes Tangible personal property. Can i still do my 2012 taxes Future interest. Can i still do my 2012 taxes Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Can i still do my 2012 taxes Text message. Can i still do my 2012 taxes Credit card. Can i still do my 2012 taxes Pay-by-phone account. Can i still do my 2012 taxes Stock certificate. Can i still do my 2012 taxes Promissory note. Can i still do my 2012 taxes Option. Can i still do my 2012 taxes Borrowed funds. Can i still do my 2012 taxes Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Can i still do my 2012 taxes It discusses the following topics. Can i still do my 2012 taxes The types of organizations to which you can make deductible charitable contributions. Can i still do my 2012 taxes The types of contributions you can deduct. Can i still do my 2012 taxes How much you can deduct. Can i still do my 2012 taxes What records you must keep. Can i still do my 2012 taxes How to report your charitable contributions. Can i still do my 2012 taxes A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Can i still do my 2012 taxes It is voluntary and is made without getting, or expecting to get, anything of equal value. Can i still do my 2012 taxes Form 1040 required. Can i still do my 2012 taxes    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Can i still do my 2012 taxes The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Can i still do my 2012 taxes The limits are explained in detail in Publication 526. Can i still do my 2012 taxes Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Can i still do my 2012 taxes Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Can i still do my 2012 taxes How to check whether an organization can receive deductible charitable contributions. Can i still do my 2012 taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Can i still do my 2012 taxes Or go to IRS. Can i still do my 2012 taxes gov. Can i still do my 2012 taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. Can i still do my 2012 taxes irs. Can i still do my 2012 taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Can i still do my 2012 taxes This online tool will enable you to search for qualified organizations. Can i still do my 2012 taxes You can also call the IRS to find out if an organization is qualified. Can i still do my 2012 taxes Call 1-877-829-5500. Can i still do my 2012 taxes People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Can i still do my 2012 taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Can i still do my 2012 taxes gsa. Can i still do my 2012 taxes gov/fedrelay. Can i still do my 2012 taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Can i still do my 2012 taxes A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Can i still do my 2012 taxes It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Can i still do my 2012 taxes Certain organizations that foster national or international amateur sports competition also qualify. Can i still do my 2012 taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Can i still do my 2012 taxes Domestic fraternal societies, orders, and associations operating under the lodge system. Can i still do my 2012 taxes (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Can i still do my 2012 taxes ) Certain nonprofit cemetery companies or corporations. Can i still do my 2012 taxes (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Can i still do my 2012 taxes ) The United States or any state, the District of Columbia, a U. Can i still do my 2012 taxes S. Can i still do my 2012 taxes possession (including Puerto Rico), a political subdivision of a state or U. Can i still do my 2012 taxes S. Can i still do my 2012 taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Can i still do my 2012 taxes (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Can i still do my 2012 taxes ) Examples. Can i still do my 2012 taxes    The following list gives some examples of qualified organizations. Can i still do my 2012 taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Can i still do my 2012 taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. Can i still do my 2012 taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Can i still do my 2012 taxes This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Can i still do my 2012 taxes However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Can i still do my 2012 taxes Nonprofit hospitals and medical research organizations. Can i still do my 2012 taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Can i still do my 2012 taxes Nonprofit volunteer fire companies. Can i still do my 2012 taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. Can i still do my 2012 taxes Civil defense organizations. Can i still do my 2012 taxes Certain foreign charitable organizations. Can i still do my 2012 taxes   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Can i still do my 2012 taxes Generally, you must have income from sources in that country. Can i still do my 2012 taxes For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Can i still do my 2012 taxes If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Can i still do my 2012 taxes Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Can i still do my 2012 taxes A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Can i still do my 2012 taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. Can i still do my 2012 taxes If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Can i still do my 2012 taxes See Contributions of Property , later in this chapter. Can i still do my 2012 taxes Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Can i still do my 2012 taxes See Limits on Deductions , later. Can i still do my 2012 taxes In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Can i still do my 2012 taxes See chapter 29. Can i still do my 2012 taxes Table 24-1 gives examples of contributions you can and cannot deduct. Can i still do my 2012 taxes Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Can i still do my 2012 taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Can i still do my 2012 taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Can i still do my 2012 taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Can i still do my 2012 taxes Example 1. Can i still do my 2012 taxes You pay $65 for a ticket to a dinner-dance at a church. Can i still do my 2012 taxes Your entire $65 payment goes to the church. Can i still do my 2012 taxes The ticket to the dinner-dance has a fair market value of $25. Can i still do my 2012 taxes When you buy your ticket, you know that its value is less than your payment. Can i still do my 2012 taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Can i still do my 2012 taxes You can deduct $40 as a contribution to the church. Can i still do my 2012 taxes Example 2. Can i still do my 2012 taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Can i still do my 2012 taxes The amount you pay is no more than the fair rental value. Can i still do my 2012 taxes You have not made a deductible charitable contribution. Can i still do my 2012 taxes Athletic events. Can i still do my 2012 taxes   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Can i still do my 2012 taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Can i still do my 2012 taxes Subtract the price of the tickets from your payment. Can i still do my 2012 taxes You can deduct 80% of the remaining amount as a charitable contribution. Can i still do my 2012 taxes Example 1. Can i still do my 2012 taxes You pay $300 a year for membership in a university's athletic scholarship program. Can i still do my 2012 taxes The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Can i still do my 2012 taxes You can deduct $240 (80% of $300) as a charitable contribution. Can i still do my 2012 taxes Table 24-1. Can i still do my 2012 taxes Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Can i still do my 2012 taxes See the rest of this chapter for more information and additional rules and limits that may apply. Can i still do my 2012 taxes Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions 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 or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Can i still do my 2012 taxes War veterans groups   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 Money or property you give to:  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   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    Example 2. Can i still do my 2012 taxes The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Can i still do my 2012 taxes You must subtract the usual price of a ticket ($120) from your $300 payment. Can i still do my 2012 taxes The result is $180. Can i still do my 2012 taxes Your deductible charitable contribution is $144 (80% of $180). Can i still do my 2012 taxes Charity benefit events. Can i still do my 2012 taxes   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Can i still do my 2012 taxes   If there is an established charge for the event, that charge is the value of your benefit. Can i still do my 2012 taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Can i still do my 2012 taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. Can i still do my 2012 taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Can i still do my 2012 taxes    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Can i still do my 2012 taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Can i still do my 2012 taxes Printed on the ticket is “Contribution—$40. Can i still do my 2012 taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Can i still do my 2012 taxes Membership fees or dues. Can i still do my 2012 taxes    You may be able to deduct membership fees or dues you pay to a qualified organization. Can i still do my 2012 taxes However, you can deduct only the amount that is more than the value of the benefits you receive. Can i still do my 2012 taxes    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Can i still do my 2012 taxes They are not qualified organizations. Can i still do my 2012 taxes Certain membership benefits can be disregarded. Can i still do my 2012 taxes   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Can i still do my 2012 taxes Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Can i still do my 2012 taxes Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Can i still do my 2012 taxes 20. Can i still do my 2012 taxes Token items. Can i still do my 2012 taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Can i still do my 2012 taxes You receive only a small item or other benefit of token value. Can i still do my 2012 taxes The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Can i still do my 2012 taxes Written statement. Can i still do my 2012 taxes   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Can i still do my 2012 taxes The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Can i still do my 2012 taxes It must also give you a good faith estimate of the value of those goods or services. Can i still do my 2012 taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. Can i still do my 2012 taxes Exception. Can i still do my 2012 taxes   An organization will not have to give you this statement if one of the following is true. Can i still do my 2012 taxes The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Can i still do my 2012 taxes You receive only items whose value is not substantial as described under Token items , earlier. Can i still do my 2012 taxes You receive only membership benefits that can be disregarded, as described earlier. Can i still do my 2012 taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Can i still do my 2012 taxes You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Can i still do my 2012 taxes You can deduct up to $50 a month for each full calendar month the student lives with you. Can i still do my 2012 taxes Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Can i still do my 2012 taxes For additional information, see Expenses Paid for Student Living With You in Publication 526. Can i still do my 2012 taxes Mutual exchange program. Can i still do my 2012 taxes   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Can i still do my 2012 taxes Table 24-2. Can i still do my 2012 taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Can i still do my 2012 taxes All of the rules explained in this chapter also apply. Can i still do my 2012 taxes See, in particular, Out-of-Pocket Expenses in Giving Services . Can i still do my 2012 taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. Can i still do my 2012 taxes The receptionist is paid $10 an hour for the same work. Can i still do my 2012 taxes Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Can i still do my 2012 taxes The office is 30 miles from my home. Can i still do my 2012 taxes Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Can i still do my 2012 taxes If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Can i still do my 2012 taxes I volunteer as a Red Cross nurse's aide at a hospital. Can i still do my 2012 taxes Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Can i still do my 2012 taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. Can i still do my 2012 taxes Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Can i still do my 2012 taxes (If you have childcare expenses so you can work for pay, see chapter 32. Can i still do my 2012 taxes ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Can i still do my 2012 taxes The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Can i still do my 2012 taxes Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Can i still do my 2012 taxes Conventions. Can i still do my 2012 taxes   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Can i still do my 2012 taxes However, see Travel , later. Can i still do my 2012 taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Can i still do my 2012 taxes You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Can i still do my 2012 taxes    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Can i still do my 2012 taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Can i still do my 2012 taxes Uniforms. Can i still do my 2012 taxes   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Can i still do my 2012 taxes Foster parents. Can i still do my 2012 taxes   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Can i still do my 2012 taxes A qualified organization must select the individuals you take into your home for foster care. Can i still do my 2012 taxes    You can deduct expenses that meet both of the following requirements. Can i still do my 2012 taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Can i still do my 2012 taxes They are incurred primarily to benefit the qualified organization. Can i still do my 2012 taxes   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Can i still do my 2012 taxes For details, see chapter 3. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Can i still do my 2012 taxes Your unreimbursed expenses are not deductible as charitable contributions. Can i still do my 2012 taxes Car expenses. Can i still do my 2012 taxes   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Can i still do my 2012 taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Can i still do my 2012 taxes    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Can i still do my 2012 taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Can i still do my 2012 taxes   You must keep reliable written records of your car expenses. Can i still do my 2012 taxes For more information, see Car expenses under Records To Keep, later. Can i still do my 2012 taxes Travel. Can i still do my 2012 taxes   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Can i still do my 2012 taxes This applies whether you pay the expenses directly or indirectly. Can i still do my 2012 taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Can i still do my 2012 taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Can i still do my 2012 taxes Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Can i still do my 2012 taxes However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Can i still do my 2012 taxes Example 1. Can i still do my 2012 taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Can i still do my 2012 taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Can i still do my 2012 taxes You participate in the activities of the group and enjoy your time with them. Can i still do my 2012 taxes You oversee the breaking of camp and you transport the group home. Can i still do my 2012 taxes You can deduct your travel expenses. Can i still do my 2012 taxes Example 2. Can i still do my 2012 taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Can i still do my 2012 taxes The project is sponsored by a charitable organization. Can i still do my 2012 taxes In most circumstances, you cannot deduct your expenses. Can i still do my 2012 taxes Example 3. Can i still do my 2012 taxes You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Can i still do my 2012 taxes The rest of the day is free for recreation and sightseeing. Can i still do my 2012 taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. Can i still do my 2012 taxes Example 4. Can i still do my 2012 taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Can i still do my 2012 taxes In the evening you go to the theater. Can i still do my 2012 taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Can i still do my 2012 taxes Daily allowance (per diem). Can i still do my 2012 taxes   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Can i still do my 2012 taxes You may be able to deduct any necessary travel expenses that are more than the allowance. Can i still do my 2012 taxes Deductible travel expenses. Can i still do my 2012 taxes   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Can i still do my 2012 taxes Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Can i still do my 2012 taxes For information on business travel expenses, see Travel Expenses in chapter 26. Can i still do my 2012 taxes Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Can i still do my 2012 taxes (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Can i still do my 2012 taxes ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Can i still do my 2012 taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Can i still do my 2012 taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Can i still do my 2012 taxes Contributions to individuals who are needy or worthy. Can i still do my 2012 taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Can i still do my 2012 taxes But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Can i still do my 2012 taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. Can i still do my 2012 taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Can i still do my 2012 taxes Expenses you paid for another person who provided services to a qualified organization. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes Your son does missionary work. Can i still do my 2012 taxes You pay his expenses. Can i still do my 2012 taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Can i still do my 2012 taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. Can i still do my 2012 taxes You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Can i still do my 2012 taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Can i still do my 2012 taxes Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Can i still do my 2012 taxes Chambers of commerce and other business leagues or organizations (but see chapter 28). Can i still do my 2012 taxes Civic leagues and associations. Can i still do my 2012 taxes Communist organizations. Can i still do my 2012 taxes Country clubs and other social clubs. Can i still do my 2012 taxes Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Can i still do my 2012 taxes For details, see Publication 526. Can i still do my 2012 taxes Homeowners' associations. Can i still do my 2012 taxes Labor unions (but see chapter 28). Can i still do my 2012 taxes Political organizations and candidates. Can i still do my 2012 taxes Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Can i still do my 2012 taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Can i still do my 2012 taxes These contributions include the following. Can i still do my 2012 taxes Contributions for lobbying. Can i still do my 2012 taxes This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Can i still do my 2012 taxes Contributions to a retirement home for room, board, maintenance, or admittance. Can i still do my 2012 taxes Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Can i still do my 2012 taxes Costs of raffles, bingo, lottery, etc. Can i still do my 2012 taxes You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Can i still do my 2012 taxes For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Can i still do my 2012 taxes Dues to fraternal orders and similar groups. Can i still do my 2012 taxes However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Can i still do my 2012 taxes Tuition, or amounts you pay instead of tuition. Can i still do my 2012 taxes You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Can i still do my 2012 taxes You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Can i still do my 2012 taxes ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Can i still do my 2012 taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Can i still do my 2012 taxes The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. Can i still do my 2012 taxes Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Can i still do my 2012 taxes You also may be able to claim an exemption for the child. Can i still do my 2012 taxes See Adopted child in chapter 3. Can i still do my 2012 taxes Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Can i still do my 2012 taxes Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Can i still do my 2012 taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Can i still do my 2012 taxes See Giving Property That Has Increased in Value , later. Can i still do my 2012 taxes For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Can i still do my 2012 taxes Clothing and household items. Can i still do my 2012 taxes   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Can i still do my 2012 taxes Exception. Can i still do my 2012 taxes   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Can i still do my 2012 taxes Household items. Can i still do my 2012 taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Can i still do my 2012 taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Can i still do my 2012 taxes Cars, boats, and airplanes. Can i still do my 2012 taxes    The following rules apply to any donation of a qualified vehicle. Can i still do my 2012 taxes A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Can i still do my 2012 taxes Deduction more than $500. Can i still do my 2012 taxes   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Can i still do my 2012 taxes If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still do my 2012 taxes Form 1098-C. Can i still do my 2012 taxes   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Can i still do my 2012 taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Can i still do my 2012 taxes   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Can i still do my 2012 taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Can i still do my 2012 taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Can i still do my 2012 taxes But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Can i still do my 2012 taxes Filing deadline approaching and still no Form 1098-C. Can i still do my 2012 taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Can i still do my 2012 taxes Request an automatic 6-month extension of time to file your return. Can i still do my 2012 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Can i still do my 2012 taxes S. Can i still do my 2012 taxes Individual Income Tax Return. Can i still do my 2012 taxes  For more information, see Automatic Extension in chapter 1. Can i still do my 2012 taxes File the return on time without claiming the deduction for the qualified vehicle. Can i still do my 2012 taxes After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Can i still do my 2012 taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. Can i still do my 2012 taxes For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Can i still do my 2012 taxes Exceptions. Can i still do my 2012 taxes   There are two exceptions to the rules just described for deductions of more than $500. Can i still do my 2012 taxes Exception 1—vehicle used or improved by organization. Can i still do my 2012 taxes   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Can i still do my 2012 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still do my 2012 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still do my 2012 taxes Exception 2—vehicle given or sold to needy individual. Can i still do my 2012 taxes   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Can i still do my 2012 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still do my 2012 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still do my 2012 taxes   This exception does not apply if the organization sells the vehicle at auction. Can i still do my 2012 taxes In that case, you cannot deduct the vehicle's fair market value. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes Anita donates a used car to a qualified organization. Can i still do my 2012 taxes She bought it 3 years ago for $9,000. Can i still do my 2012 taxes A used car guide shows the fair market value for this type of car is $6,000. Can i still do my 2012 taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Can i still do my 2012 taxes Neither exception 1 nor exception 2 applies. Can i still do my 2012 taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. Can i still do my 2012 taxes She must attach Form 1098-C and Form 8283 to her return. Can i still do my 2012 taxes Deduction $500 or less. Can i still do my 2012 taxes   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Can i still do my 2012 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still do my 2012 taxes   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Can i still do my 2012 taxes The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Can i still do my 2012 taxes Partial interest in property. Can i still do my 2012 taxes   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Can i still do my 2012 taxes Right to use property. Can i still do my 2012 taxes   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Can i still do my 2012 taxes For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Can i still do my 2012 taxes Future interests in tangible personal property. Can i still do my 2012 taxes   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Can i still do my 2012 taxes Tangible personal property. Can i still do my 2012 taxes   This is any property, other than land or buildings, that can be seen or touched. Can i still do my 2012 taxes It includes furniture, books, jewelry, paintings, and cars. Can i still do my 2012 taxes Future interest. Can i still do my 2012 taxes   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Can i still do my 2012 taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Can i still do my 2012 taxes Publication 561 contains a more complete discussion. Can i still do my 2012 taxes Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Can i still do my 2012 taxes Used clothing and household items. Can i still do my 2012 taxes   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Can i still do my 2012 taxes   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Can i still do my 2012 taxes See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes Dawn Greene donated a coat to a thrift store operated by her church. Can i still do my 2012 taxes She paid $300 for the coat 3 years ago. Can i still do my 2012 taxes Similar coats in the thrift store sell for $50. Can i still do my 2012 taxes The fair market value of the coat is $50. Can i still do my 2012 taxes Dawn's donation is limited to $50. Can i still do my 2012 taxes Cars, boats, and airplanes. Can i still do my 2012 taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Can i still do my 2012 taxes Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Can i still do my 2012 taxes The guides may be published monthly or seasonally and for different regions of the country. Can i still do my 2012 taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Can i still do my 2012 taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Can i still do my 2012 taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Can i still do my 2012 taxes   You can also find used car pricing information on the Internet. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes You donate a used car in poor condition to a local high school for use by students studying car repair. Can i still do my 2012 taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Can i still do my 2012 taxes However, the guide shows the price for a private party sale of the car is only $750. Can i still do my 2012 taxes The fair market value of the car is considered to be $750. Can i still do my 2012 taxes Large quantities. Can i still do my 2012 taxes   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Can i still do my 2012 taxes Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Can i still do my 2012 taxes You cannot claim a deduction for the difference between the property's basis and its fair market value. Can i still do my 2012 taxes Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Can i still do my 2012 taxes Your basis in property is generally what you paid for it. Can i still do my 2012 taxes See chapter 13 if you need more information about basis. Can i still do my 2012 taxes Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Can i still do my 2012 taxes Ordinary income property. Can i still do my 2012 taxes   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Can i still do my 2012 taxes Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Can i still do my 2012 taxes Amount of deduction. Can i still do my 2012 taxes   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Can i still do my 2012 taxes Generally, this rule limits the deduction to your basis in the property. Can i still do my 2012 taxes Example. Can i still do my 2012 taxes You donate stock you held for 5 months to your church. Can i still do my 2012 taxes The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Can i still do my 2012 taxes Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Can i still do my 2012 taxes Capital gain property. Can i still do my 2012 taxes   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Can i still do my 2012 taxes It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Can i still do my 2012 taxes Amount of deduction — general rule. Can i still do my 2012 taxes   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Can i still do my 2012 taxes Exceptions. Can i still do my 2012 taxes   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Can i still do my 2012 taxes Generally, this means reducing the fair market value to the property's cost or other basis. Can i still do my 2012 taxes Bargain sales. Can i still do my 2012 taxes   A bargain sale of property is a sale or exchange for less than the property's fair market value. Can i still do my 2012 taxes A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Can i still do my 2012 taxes A bargain sale may result in a taxable gain. Can i still do my 2012 taxes More information. Can i still do my 2012 taxes   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Can i still do my 2012 taxes When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Can i still do my 2012 taxes This applies whether you use the cash or an accrual method of accounting. Can i still do my 2012 taxes Time of making contribution. Can i still do my 2012 taxes   Usually, you make a contribution at the time of its unconditional delivery. Can i still do my 2012 taxes Checks. Can i still do my 2012 taxes   A check you mail to a charity is considered delivered on the date you mail it. Can i still do my 2012 taxes Text message. Can i still do my 2012 taxes   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Can i still do my 2012 taxes Credit card. Can i still do my 2012 taxes    Contributions charged on your credit card are deductible in the year you make the charge. Can i still do my 2012 taxes Pay-by-phone account. Can i still do my 2012 taxes    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Can i still do my 2012 taxes Stock certificate. Can i still do my 2012 taxes   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Can i still do my 2012 taxes However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Can i still do my 2012 taxes Promissory note. Can i still do my 2012 taxes   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Can i still do my 2012 taxes Option. Can i still do my 2012 taxes    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Can i still do my 2012 taxes Borrowed funds. Can i still do my 2012 taxes   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Can i still do my 2012 taxes Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Can i still do my 2012 taxes Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Can i still do my 2012 taxes If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Can i still do my 2012 taxes The limits are discussed in detail under Limits on Deductions in Publication 526. Can i still do my 2012 taxes A higher limit applies to certain qualified conservation contributions. Can i still do my 2012 taxes See Publication 526 for details. Can i still do my 2012 taxes Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Can i still do my 2012 taxes You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Can i still do my 2012 taxes For more information, see Carryovers in Publication 526. Can i still do my 2012 taxes Records To Keep You must keep records to prove the amount of the contributions you make during the year. Can i still do my 2012 taxes The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Can i still do my 2012 taxes Note. Can i still do my 2012 taxes An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Can i still do my 2012 taxes (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Can i still do my 2012 taxes ) Keep the statement for your records. Can i still do my 2012 taxes It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Can i still do my 2012 taxes Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Can i still do my 2012 taxes You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Can i still do my 2012 taxes A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Can i still do my 2012 taxes Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Can i still do my 2012 taxes A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Can i still do my 2012 taxes The payroll deduction records described next. Can i still do my 2012 taxes Payroll deductions. Can i still do my 2012 taxes   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Can i still do my 2012 taxes If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Can i still do my 2012 taxes Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Can i still do my 2012 taxes If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Can i still do my 2012 taxes Amount of contribution. Can i still do my 2012 taxes   In figuring whether your contribution is $250 or more, do not combine separate contributions. Can i still do my 2012 taxes For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Can i still do my 2012 taxes Each payment is a separate contribution. Can i still do my 2012 taxes   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Can i still do my 2012 taxes   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Can i still do my 2012 taxes Acknowledgment. Can i still do my 2012 taxes   The acknowledgment must meet these tests. Can i still do my 2012 taxes It must be written. Can i still do my 2012 taxes It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Can i still do my 2012 taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Can i still do my 2012 taxes An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Can i still do my 2012 taxes An example is admission to a religious ceremony. Can i still do my 2012 taxes You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Can i still do my 2012 taxes   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Can i still do my 2012 taxes If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Can i still do my 2012 taxes Payroll deductions. Can i still do my 2012 taxes   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Can i still do my 2012 taxes A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Can i still do my 2012 taxes   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Can i still do my 2012 taxes If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Can i still do my 2012 taxes Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Can i still do my 2012 taxes Amount of deduction. Can i still do my 2012 taxes   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Can i still do my 2012 taxes   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Can i still do my 2012 taxes If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Can i still do my 2012 taxes Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Can i still do my 2012 taxes A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Can i still do my 2012 taxes You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Can i still do my 2012 taxes Additional records. Can i still do my 2012 taxes   You must also keep reliable written records for each item of contributed property. Can i still do my 2012 taxes Your written records must include the following information. Can i still do my 2012 taxes The name and address of the organization to which you contributed. Can i still do my 2012 taxes The date and location of the contribution. Can i still do my 2012 taxes A description of the property in detail reasonable under the circumstances. Can i still do my 2012 taxes For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Can i still do my 2012 taxes The fair market value of the property at the time of the contribution and how you figured the fair market value. Can i still do my 2012 taxes If it was determined by appraisal, keep a signed copy of the appraisal. Can i still do my 2012 taxes The cost or other basis of the property, if you must reduce its fair market value by appreciation. Can i still do my 2012 taxes Your records should also include the amount of the reduction and how you figured it. Can i still do my 2012 taxes The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Can i still do my 2012 taxes Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Can i still do my 2012 taxes They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Can i still do my 2012 taxes The terms of any conditions attached to the contribution of property. Can i still do my 2012 taxes Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Can i still do my 2012 taxes If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Can i still do my 2012 taxes The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Can i still do my 2012 taxes The acknowledgment must also meet these tests. Can i still do my 2012 taxes It must be written. Can i still do my 2012 taxes It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Can i still do my 2012 taxes If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Can i still do my 2012 taxes You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Can i still do my 2012 taxes Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Can i still do my 2012 taxes See Records To Keep in Publication 526 for more information. Can i still do my 2012 taxes Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Can i still do my 2012 taxes You must have adequate records to prove the amount of the expenses. Can i still do my 2012 taxes If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Can i still do my 2012 taxes The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Can i still do my 2012 taxes You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Can i still do my 2012 taxes Car expenses. Can i still do my 2012 taxes   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Can i still do my 2012 taxes Whether your records are considered reliable depends on all the facts and circumstances. Can i still do my 2012 taxes Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Can i still do my 2012 taxes   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Can i still do my 2012 taxes If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Can i still do my 2012 taxes If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Can i still do my 2012 taxes   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Can i still do my 2012 taxes How To Report Report your charitable contributions on Schedule A (Form 1040). Can i still do my 2012 taxes If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Can i still do my 2012 taxes See How To Report in Publication 526 for more information. Can i still do my 2012 taxes Prev  Up  Next   Home   More Online Publications