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Ez Forms

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Ez Forms

Ez forms Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Ez forms Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Ez forms The April 19, 1995, attack on the Alfred P. Ez forms Murrah Federal Building (Oklahoma City attack). Ez forms The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Ez forms Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Ez forms The Act also provides other types of relief. Ez forms For example, it provides that the following amounts are not included in income. Ez forms Payments from the September 11th Victim Compensation Fund of 2001. Ez forms Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Ez forms Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Ez forms Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Ez forms Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Ez forms Worksheet A. Ez forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Ez forms 1       2 Enter the total tax from the decedent's income tax return. Ez forms See Table 1 on page 5 for the line number for years before 2002. Ez forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Ez forms (These taxes are not eligible for forgiveness. Ez forms )           a Self-employment tax. Ez forms 3a         b Social security and Medicare tax on tip income not reported to employer. Ez forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Ez forms 3c         d Tax on excess accumulation in qualified retirement plans. Ez forms 3d         e Household employment taxes. Ez forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Ez forms 3f         g Tax on golden parachute payments. Ez forms 3g       4 Add lines 3a through 3g. Ez forms 4       5 Tax to be forgiven. Ez forms Subtract line 4 from line 2. Ez forms 5       Note. Ez forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Ez forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Ez forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Ez forms The IRS will determine the amount to be refunded. Ez forms Worksheet A. Ez forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Ez forms 1       2 Enter the total tax from the decedent's income tax return. Ez forms See Table 1 on page 5 for the line number for years before 2002. Ez forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Ez forms (These taxes are not eligible for forgiveness. Ez forms )           a Self-employment tax. Ez forms 3a         b Social security and Medicare tax on tip income not reported to employer. Ez forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Ez forms 3c         d Tax on excess accumulation in qualified retirement plans. Ez forms 3d         e Household employment taxes. Ez forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Ez forms 3f         g Tax on golden parachute payments. Ez forms 3g       4 Add lines 3a through 3g. Ez forms 4       5 Tax to be forgiven. Ez forms Subtract line 4 from line 2. Ez forms 5       Note. Ez forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Ez forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Ez forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Ez forms The IRS will determine the amount to be refunded. Ez forms Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Ez forms S. Ez forms Individual Income Tax Return 1040NR U. Ez forms S. Ez forms Nonresident Alien Income Tax Return 1040X Amended U. Ez forms S. Ez forms Individual Income Tax Return 1041 U. Ez forms S. Ez forms Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications
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Ez forms Publication 526 - Main Content Table of Contents 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 Expenses of Whaling Captains 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 to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Ez forms Text message. Ez forms Credit card. Ez forms Pay-by-phone account. Ez forms Stock certificate. Ez forms Promissory note. Ez forms Option. Ez forms Borrowed funds. Ez forms Conditional gift. Ez forms Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Ez forms Total deduction over $500. Ez forms Deduction over $5,000 for one item. Ez forms Vehicle donations. Ez forms Clothing and household items not in good used condition. Ez forms Easement on building in historic district. Ez forms Deduction over $500,000. Ez forms How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Ez forms Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Ez forms How to check whether an organization can receive deductible charitable contributions. Ez forms   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Ez forms Or go to IRS. Ez forms gov. Ez forms Click on “Tools” and then on “Exempt Organizations Select Check” (www. Ez forms irs. Ez forms gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Ez forms This online tool will enable you to search for qualified organizations. Ez forms You can also call the IRS to find out if an organization is qualified. Ez forms Call 1-877-829-5500. Ez forms 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. Ez forms Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Ez forms gsa. Ez forms gov/fedrelay. Ez forms Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Ez forms 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). Ez forms 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. Ez forms Certain organizations that foster national or international amateur sports competition also qualify. Ez forms War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Ez forms Domestic fraternal societies, orders, and associations operating under the lodge system. Ez forms (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. Ez forms ) Certain nonprofit cemetery companies or corporations. Ez forms (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. Ez forms ) The United States or any state, the District of Columbia, a U. Ez forms S. Ez forms possession (including Puerto Rico), a political subdivision of a state or U. Ez forms S. Ez forms possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Ez forms (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Ez forms ) Example 1. Ez forms You contribute cash to your city's police department to be used as a reward for information about a crime. Ez forms The city police department is a qualified organization, and your contribution is for a public purpose. Ez forms You can deduct your contribution. Ez forms Example 2. Ez forms You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Ez forms Because the trust fund is part of the U. Ez forms S. Ez forms Government, you contributed to a qualified organization. Ez forms You can deduct your contribution. Ez forms Examples. Ez forms   The following list gives some examples of qualified organizations. Ez forms Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Ez forms Most nonprofit charitable organizations such as the American Red Cross and the United Way. Ez forms Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Ez forms 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. Ez forms 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 . Ez forms Nonprofit hospitals and medical research organizations. Ez forms Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Ez forms Nonprofit volunteer fire companies. Ez forms Nonprofit organizations that develop and maintain public parks and recreation facilities. Ez forms Civil defense organizations. Ez forms Canadian charities. Ez forms   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Ez forms To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Ez forms See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Ez forms Mexican charities. Ez forms   Under the U. Ez forms S. Ez forms -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Ez forms S. Ez forms law. Ez forms To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Ez forms The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Ez forms Israeli charities. Ez forms   Under the U. Ez forms S. Ez forms -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Ez forms S. Ez forms law. Ez forms To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Ez forms The limits described in Limits on Deductions , later, apply. Ez forms The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Ez forms Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Ez forms 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. Ez forms The contributions must be made to a qualified organization and not set aside for use by a specific person. Ez forms 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. Ez forms See Contributions of Property , later. Ez forms 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. Ez forms In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Ez forms See Limits on Deductions , later. Ez forms Table 1 in this publication gives examples of contributions you can and cannot deduct. Ez forms 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. Ez forms Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Ez forms If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Ez forms For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Ez forms Example 1. Ez forms You pay $65 for a ticket to a dinner-dance at a church. Ez forms Your entire $65 payment goes to the church. Ez forms The ticket to the dinner-dance has a fair market value of $25. Ez forms When you buy your ticket, you know its value is less than your payment. Ez forms To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Ez forms You can deduct $40 as a charitable contribution to the church. Ez forms Example 2. Ez forms At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Ez forms The amount you pay is no more than the fair rental value. Ez forms You have not made a deductible charitable contribution. Ez forms Athletic events. Ez forms   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. Ez forms   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Ez forms Subtract the price of the tickets from your payment. Ez forms You can deduct 80% of the remaining amount as a charitable contribution. Ez forms Example 1. Ez forms You pay $300 a year for membership in a university's athletic scholarship program. Ez forms 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. Ez forms You can deduct $240 (80% of $300) as a charitable contribution. Ez forms Example 2. Ez forms 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. Ez forms You must subtract the usual price of a ticket ($120) from your $300 payment. Ez forms The result is $180. Ez forms Your deductible charitable contribution is $144 (80% of $180). Ez forms Charity benefit events. Ez forms   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. Ez forms   If there is an established charge for the event, that charge is the value of your benefit. Ez forms If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Ez forms Whether you use the tickets or other privileges has no effect on the amount you can deduct. Ez forms However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Ez forms    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. Ez forms If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Ez forms Example. Ez forms You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Ez forms Printed on the ticket is “Contribution–$40. Ez forms ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Ez forms Membership fees or dues. Ez forms   You may be able to deduct membership fees or dues you pay to a qualified organization. Ez forms However, you can deduct only the amount that is more than the value of the benefits you receive. Ez forms   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Ez forms They are not qualified organizations. Ez forms Certain membership benefits can be disregarded. Ez forms   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Ez forms 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. Ez forms 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. Ez forms 20. Ez forms Token items. Ez forms   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Ez forms You receive only a small item or other benefit of token value. Ez forms 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. Ez forms The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Ez forms Written statement. Ez forms   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. Ez forms The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Ez forms It must also give you a good faith estimate of the value of those goods or services. Ez forms   The organization can give you the statement either when it solicits or when it receives the payment from you. Ez forms Exception. Ez forms   An organization will not have to give you this statement if one of the following is true. Ez forms 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. Ez forms You receive only items whose value is not substantial as described under Token items , earlier. Ez forms You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Ez forms Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Ez forms 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 (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Ez forms You can deduct up to $50 a month for each full calendar month the student lives with you. Ez forms Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Ez forms Qualified organization. Ez forms   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Ez forms For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Ez forms But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Ez forms Relative. Ez forms   The term “relative” means any of the following persons. Ez forms Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Ez forms A legally adopted child is considered your child. Ez forms Your brother, sister, half brother, half sister, stepbrother, or stepsister. Ez forms Your father, mother, grandparent, or other direct ancestor. Ez forms Your stepfather or stepmother. Ez forms A son or daughter of your brother or sister. Ez forms A brother or sister of your father or mother. Ez forms Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Ez forms Dependent. Ez forms   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Ez forms    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Ez forms S. Ez forms residents and cannot be claimed as dependents. Ez forms Qualifying expenses. Ez forms   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Ez forms Expenses that do not qualify. Ez forms   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Ez forms Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Ez forms Reimbursed expenses. Ez forms   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Ez forms However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Ez forms Mutual exchange program. Ez forms   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. Ez forms Reporting expenses. Ez forms   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Ez forms Out-of-Pocket Expenses in Giving Services Table 2. Ez forms Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Ez forms All of the rules explained in this publication also apply. Ez forms See, in particular, Out-of-Pocket Expenses in Giving Services . Ez forms Question Answer I volunteer 6 hours a week in the office of a qualified organization. Ez forms The receptionist is paid $10 an hour for the same work. Ez forms Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Ez forms  The office is 30 miles from my home. Ez forms 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. Ez forms If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Ez forms I volunteer as a Red Cross nurse's aide at a hospital. Ez forms 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. Ez forms I pay a babysitter to watch my children while I volunteer for a qualified organization. Ez forms 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. Ez forms (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Ez forms ) 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. Ez forms 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. Ez forms Table 2 contains questions and answers that apply to some individuals who volunteer their services. Ez forms Underprivileged youths selected by charity. Ez forms   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Ez forms The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Ez forms Your own similar expenses in accompanying the youths are not deductible. Ez forms Conventions. Ez forms   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Ez forms However, see Travel , later. Ez forms   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Ez forms You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Ez forms   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. Ez forms You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Ez forms Uniforms. Ez forms   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. Ez forms Foster parents. Ez forms   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. Ez forms A qualified organization must select the individuals you take into your home for foster care. Ez forms   You can deduct expenses that meet both of the following requirements. Ez forms They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Ez forms They are incurred primarily to benefit the qualified organization. Ez forms   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. Ez forms For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Ez forms Example. Ez forms You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Ez forms Your unreimbursed expenses are not deductible as charitable contributions. Ez forms Church deacon. Ez forms   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Ez forms These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Ez forms Car expenses. Ez forms   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Ez forms You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Ez forms   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. Ez forms   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Ez forms   You must keep reliable written records of your car expenses. Ez forms For more information, see Car expenses under Records To Keep, later. Ez forms Travel. Ez forms   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. Ez forms This applies whether you pay the expenses directly or indirectly. Ez forms You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Ez forms   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Ez forms 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. Ez forms 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. Ez forms Example 1. Ez forms You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Ez forms You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Ez forms You participate in the activities of the group and enjoy your time with them. Ez forms You oversee the breaking of camp and you transport the group home. Ez forms You can deduct your travel expenses. Ez forms Example 2. Ez forms You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Ez forms The project is sponsored by a charitable organization. Ez forms In most circumstances, you cannot deduct your expenses. Ez forms Example 3. Ez forms You work for several hours each morning on an archeological dig sponsored by a charitable organization. Ez forms The rest of the day is free for recreation and sightseeing. Ez forms You cannot take a charitable contribution deduction even though you work very hard during those few hours. Ez forms Example 4. Ez forms You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Ez forms In the evening you go to the theater. Ez forms You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Ez forms Daily allowance (per diem). Ez forms   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. Ez forms You may be able to deduct any necessary travel expenses that are more than the allowance. Ez forms Deductible travel expenses. Ez forms   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. Ez forms Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Ez forms For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Ez forms Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Ez forms The deduction is limited to $10,000 a year. Ez forms To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Ez forms Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Ez forms Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Ez forms You must keep records showing the time, place, date, amount, and nature of the expenses. Ez forms For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Ez forms irs. Ez forms gov/pub/irs-irbs/irb06-47. Ez forms pdf. Ez forms Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Ez forms You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Ez forms Detailed discussions of these items follow. Ez forms Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Ez forms Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Ez forms Contributions to individuals who are needy or worthy. Ez forms You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Ez forms 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. Ez forms Example. Ez forms You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Ez forms However, you cannot deduct contributions earmarked for relief of a particular individual or family. Ez forms Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Ez forms Expenses you paid for another person who provided services to a qualified organization. Ez forms Example. Ez forms Your son does missionary work. Ez forms You pay his expenses. Ez forms You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Ez forms Payments to a hospital that are for a specific patient's care or for services for a specific patient. Ez forms You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Ez forms Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Ez forms 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. Ez forms Chambers of commerce and other business leagues or organizations. Ez forms Civic leagues and associations. Ez forms Communist organizations. Ez forms Country clubs and other social clubs. Ez forms Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Ez forms (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Ez forms ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Ez forms However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Ez forms For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Ez forms The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Ez forms Homeowners' associations. Ez forms Labor unions. Ez forms But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Ez forms See Publication 529, Miscellaneous Deductions. Ez forms Political organizations and candidates. Ez forms 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. Ez forms See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Ez forms These contributions include the following. Ez forms Contributions for lobbying. Ez forms This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Ez forms Contributions to a retirement home for room, board, maintenance, or admittance. Ez forms Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Ez forms Costs of raffles, bingo, lottery, etc. Ez forms 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. Ez forms For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Ez forms Dues to fraternal orders and similar groups. Ez forms However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Ez forms Tuition, or amounts you pay instead of tuition. Ez forms 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. Ez forms 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. Ez forms ” Contributions connected with split-dollar insurance arrangements. Ez forms You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Ez forms Example. Ez forms You donate money to a charitable organization. Ez forms The charity uses the money to purchase a cash value life insurance policy. Ez forms The beneficiaries under the insurance policy include members of your family. Ez forms Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Ez forms Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Ez forms You must have been at least age 70½ when the distribution was made. Ez forms Your total QCDs for the year cannot be more than $100,000. Ez forms If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Ez forms See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Ez forms 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. Ez forms Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Ez forms 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. Ez forms Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Ez forms However, you may be able to claim a tax credit for these expenses. Ez forms Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Ez forms See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Ez forms You also may be able to claim an exemption for the child. Ez forms See Exemptions for Dependents in Publication 501 for more information. Ez forms Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Ez forms But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Ez forms See Deductions Subject to the 2% Limit in Publication 529 for more information. Ez forms Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Ez forms There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Ez forms Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Ez forms For details, see Internal Revenue Code section 170(f)(18). Ez forms Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Ez forms For details, see Partial Interest in Property under Contributions of Property, later. Ez forms 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. Ez forms However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Ez forms See Giving Property That Has Increased in Value , later. Ez forms 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. Ez forms Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Ez forms These special rules are described next. Ez forms Clothing and Household Items 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. Ez forms Exception. Ez forms   You can take a deduction for a contribution of an item of clothing or a 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. Ez forms Household items. Ez forms   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Ez forms   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Ez forms Fair market value. Ez forms   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Ez forms Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Ez forms 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. Ez forms Deduction more than $500. Ez forms   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. Ez forms 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. Ez forms Form 1098-C. Ez forms   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. Ez forms The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Ez forms   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Ez forms S. Ez forms Individual Income Tax Transmittal for an IRS e-file Return, 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. Ez forms   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Ez forms    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Ez forms But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Ez forms Filing deadline approaching and still no Form 1098-C. Ez forms   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Ez forms Request an automatic 6-month extension of time to file your return. Ez forms You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Ez forms S. Ez forms Individual Income Tax Return. Ez forms For more information, see the instructions for Form 4868. Ez forms File the return on time without claiming the deduction for the qualified vehicle. Ez forms After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Ez forms S. Ez forms Individual Income Tax Return, claiming the deduction. Ez forms Attach Copy B of Form 1098-C (or other statement) to the amended return. Ez forms Exceptions. Ez forms   There are two exceptions to the rules just described for deductions of more than $500. Ez forms Exception 1—vehicle used or improved by organization. Ez forms   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. Ez forms 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. Ez forms The Form 1098-C (or other statement) will show whether this exception applies. Ez forms    Exception 2—vehicle given or sold to needy individual. Ez forms   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. Ez forms 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. Ez forms The Form 1098-C (or other statement) will show whether this exception applies. Ez forms   This exception does not apply if the organization sells the vehicle at auction. Ez forms In that case, you cannot deduct the vehicle's fair market value. Ez forms Example. Ez forms Anita donates a used car to a qualified organization. Ez forms She bought it 3 years ago for $9,000. Ez forms A used car guide shows the fair market value for this type of car is $6,000. Ez forms However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Ez forms Neither exception 1 nor exception 2 applies. Ez forms If Anita itemizes her deductions, she can deduct $2,900 for her donation. Ez forms She must attach Form 1098-C and Form 8283 to her return. Ez forms Deduction $500 or less. Ez forms   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. Ez forms 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. Ez forms   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. Ez forms The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Ez forms Fair market value. Ez forms   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Ez forms Donations of inventory. Ez forms   The vehicle donation rules just described do not apply to donations of inventory. Ez forms For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Ez forms See Inventory , later. Ez forms Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Ez forms This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Ez forms Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Ez forms Your basis does not include transportation or travel costs. Ez forms It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Ez forms In addition, it does not include the value of your time. Ez forms Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Ez forms Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Ez forms This prevents you from deducting the same amount as both investment interest and a charitable contribution. Ez forms If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Ez forms The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Ez forms For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Ez forms Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Ez forms Right to use property. Ez forms   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Ez forms Example 1. Ez forms You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Ez forms Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Ez forms Example 2. Ez forms Mandy White owns a vacation home at the beach that she sometimes rents to others. Ez forms For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Ez forms At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Ez forms Mandy cannot claim a deduction because of the partial interest rule. Ez forms Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Ez forms See Contributions From Which You Benefit , earlier. Ez forms Exceptions. Ez forms   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Ez forms A remainder interest in your personal home or farm. Ez forms A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Ez forms Example. Ez forms You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Ez forms You can deduct the value of the remainder interest. Ez forms An undivided part of your entire interest. Ez forms This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Ez forms But see Fractional Interest in Tangible Personal Property , later. Ez forms Example. Ez forms You contribute voting stock to a qualified organization but keep the right to vote the stock. Ez forms The right to vote is a substantial right in the stock. Ez forms You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Ez forms A partial interest that would be deductible if transferred to certain types of trusts. Ez forms A qualified conservation contribution (defined later). Ez forms For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Ez forms Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Ez forms If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Ez forms Tangible personal property is defined later under Future Interest in Tangible Personal Property . Ez forms A fractional interest in property is an undivided portion of your entire interest in the property. Ez forms Example. Ez forms An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Ez forms Recapture of deduction. Ez forms   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Ez forms You contributed a fractional interest in tangible personal property after August 17, 2006. Ez forms You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Ez forms   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Ez forms Additional tax. Ez forms   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Ez forms Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Ez forms Qualified organization. Ez forms   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Ez forms The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Ez forms   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Ez forms Qualified real property interest. Ez forms   This is any of the following interests in real property. Ez forms Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Ez forms A remainder interest. Ez forms A restriction (granted in perpetuity) on the use that may be made of the real property. Ez forms Conservation purposes. Ez forms   Your contribution must be made only for one of the following conservation purposes. Ez forms Preserving land areas for outdoor recreation by, or for the education of, the general public. Ez forms Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Ez forms Preserving open space, including farmland and forest land, if it yields a significant public benefit. Ez forms The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Ez forms Preserving a historically important land area or a certified historic structure. Ez forms Building in registered historic district. Ez forms   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Ez forms The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Ez forms You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Ez forms You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Ez forms   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Ez forms For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Ez forms   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Ez forms See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Ez forms You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Ez forms See Deductions Subject to the 2% Limit in Publication 529 for more information. Ez forms More information. Ez forms   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Ez forms For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Ez forms For more information about qualified conservation contributions, see Regulations section 1. Ez forms 170A-14. Ez forms Future Interest in Tangible Personal Property 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. Ez forms But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Ez forms Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Ez forms Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Ez forms Tangible personal property. Ez forms   This is any property, other than land or buildings, that can be seen or touched. Ez forms It includes furniture, books, jewelry, paintings, and cars. Ez forms Future interest. Ez forms   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. Ez forms Example. Ez forms You own an antique car that you contribute to a museum. Ez forms You give up ownership, but retain the right to keep the car in your garage with your personal collection. Ez forms Because you keep an interest in the property, you cannot deduct the contribution. Ez forms If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Ez forms Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Ez forms The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Ez forms You must remove the amount of your charitable contribution deduction from your opening inventory. Ez forms It is not part of the cost of goods sold. Ez forms If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Ez forms Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Ez forms For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Ez forms A special rule applies to certain donations of food inventory. Ez forms See Food Inventory, later. Ez forms Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Ez forms Intellectual property means any of the following: Patents. Ez forms Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Ez forms Trademarks. Ez forms Trade names. Ez forms Trade secrets. Ez forms Know-how. Ez forms Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Ez forms Other similar property or applications or registrations of such property. Ez forms Additional deduction based on income. Ez forms   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Ez forms   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Ez forms In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Ez forms However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Ez forms   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Ez forms The additional deductions cannot be taken for intellectual property donated to certain private foundations. Ez forms Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Ez forms   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Ez forms   The organization is required to file an information return showing the income from the property, with a copy to you. Ez forms This is done on Form 8899, Notice of Income From Donated Intellectual Property. Ez forms Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Ez forms Publication 561 contains a more complete discussion. Ez forms 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. Ez forms Used clothing. Ez forms   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Ez forms There are no fixed formulas or methods for finding the value of items of clothing. Ez forms   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. Ez forms      Also see Clothing and Household Items , earlier. Ez forms Example. Ez forms    Kristin donated a coat to a thrift store operated by her church. Ez forms She paid $300 for the coat 3 years ago. Ez forms Similar coats in the thrift store sell for $50. Ez forms The fair market value of the coat is $50. Ez forms Kristin's donation is limited to $50. Ez forms Household items. Ez forms   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Ez forms These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Ez forms For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Ez forms   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Ez forms Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Ez forms Do not include any of this evidence with your tax return. Ez forms   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Ez forms   Also see Clothing and Household Items , earlier. Ez forms Cars, boats, and airplanes. Ez forms   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Ez forms Boats. Ez forms   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Ez forms Cars. Ez forms   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. Ez forms The guides may be published monthly or seasonally, and for different regions of the country. Ez forms These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Ez forms The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Ez forms But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Ez forms   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Ez forms You can also find used car pricing information on the Internet. Ez forms   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Ez forms However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Ez forms The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Ez forms Example. Ez forms You donate a used car in poor condition to a local high school for use by students studying car repair. Ez forms A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Ez forms However, the guide shows the price for a private party sale of the car is only $750. Ez forms The fair market value of the car is considered to be $750. Ez forms Large quantities. Ez forms   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. Ez forms Example. Ez forms You purchase 500 bibles for $1,000. Ez forms The person who sells them to you says the retail value of these bibles is $3,000. Ez forms If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Ez forms Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer