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Ez Tax Form

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Ez Tax Form

Ez tax form 3. Ez tax form   Limit on Annual Additions Table of Contents Ministers and church employees. Ez tax form Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Ez tax form This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Ez tax form The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Ez tax form More than one 403(b) account. Ez tax form If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Ez tax form Ministers and church employees. Ez tax form   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Ez tax form For more information, see chapter 5. Ez tax form Participation in a qualified plan. Ez tax form If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Ez tax form You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Ez tax form Includible Compensation for Your Most Recent Year of Service Definition. Ez tax form   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Ez tax form When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Ez tax form This can happen if your tax year is not the same as your employer's annual work period. Ez tax form When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Ez tax form Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Ez tax form Tax year different from employer's annual work period. Ez tax form   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Ez tax form Example. Ez tax form A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Ez tax form To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Ez tax form Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Ez tax form A full year of service is equal to full-time employment for your employer's annual work period. Ez tax form After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Ez tax form Part-time or employed only part of the year. Ez tax form   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Ez tax form To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Ez tax form Example. Ez tax form You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Ez tax form Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Ez tax form Not yet employed for 1 year. Ez tax form   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Ez tax form Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Ez tax form Includible compensation is not the same as income included on your tax return. Ez tax form Compensation is a combination of income and benefits received in exchange for services provided to your employer. Ez tax form Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Ez tax form Includible compensation includes the following amounts. Ez tax form Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Ez tax form Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Ez tax form Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Ez tax form  Note. Ez tax form For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Ez tax form Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Ez tax form Income otherwise excluded under the foreign earned income exclusion. Ez tax form Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Ez tax form Includible compensation does not include the following items. Ez tax form Your employer's contributions to your 403(b) account. Ez tax form Compensation earned while your employer was not an eligible employer. Ez tax form Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Ez tax form The cost of incidental life insurance. Ez tax form See Cost of Incidental Life Insurance, later. Ez tax form If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Ez tax form Contributions after retirement. Ez tax form   Nonelective contributions may be made for an employee for up to 5 years after retirement. Ez tax form These contributions would be based on includible compensation for the last year of service before retirement. Ez tax form Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Ez tax form If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Ez tax form If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Ez tax form If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Ez tax form Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Ez tax form Not all annuity contracts include life insurance. Ez tax form Contact your plan administrator to determine if your contract includes incidental life insurance. Ez tax form If it does, you will need to figure the cost of life insurance each year the policy is in effect. Ez tax form Figuring the cost of incidental life insurance. Ez tax form If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Ez tax form To determine the amount of the life insurance premiums, you will need to know the following information. Ez tax form The value of your life insurance contract, which is the amount payable upon your death. Ez tax form The cash value of your life insurance contract at the end of the tax year. Ez tax form Your age on your birthday nearest the beginning of the policy year. Ez tax form Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Ez tax form You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Ez tax form Example. Ez tax form Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Ez tax form Your cash value in the contract at the end of the first year is zero. Ez tax form Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Ez tax form The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Ez tax form The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Ez tax form The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Ez tax form Figure 3-1. Ez tax form Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Ez tax form 70   35 $0. Ez tax form 99   70 $20. Ez tax form 62 1 0. Ez tax form 41   36 1. Ez tax form 01   71 22. Ez tax form 72 2 0. Ez tax form 27   37 1. Ez tax form 04   72 25. Ez tax form 07 3 0. Ez tax form 19   38 1. Ez tax form 06   73 27. Ez tax form 57 4 0. Ez tax form 13   39 1. Ez tax form 07   74 30. Ez tax form 18 5 0. Ez tax form 13   40 1. Ez tax form 10   75 33. Ez tax form 05 6 0. Ez tax form 14   41 1. Ez tax form 13   76 36. Ez tax form 33 7 0. Ez tax form 15   42 1. Ez tax form 20   77 40. Ez tax form 17 8 0. Ez tax form 16   43 1. Ez tax form 29   78 44. Ez tax form 33 9 0. Ez tax form 16   44 1. Ez tax form 40   79 49. Ez tax form 23 10 0. Ez tax form 16   45 1. Ez tax form 53   80 54. Ez tax form 56 11 0. Ez tax form 19   46 1. Ez tax form 67   81 60. Ez tax form 51 12 0. Ez tax form 24   47 1. Ez tax form 83   82 66. Ez tax form 74 13 0. Ez tax form 28   48 1. Ez tax form 98   83 73. Ez tax form 07 14 0. Ez tax form 33   49 2. Ez tax form 13   84 80. Ez tax form 35 15 0. Ez tax form 38   50 2. Ez tax form 30   85 88. Ez tax form 76 16 0. Ez tax form 52   51 2. Ez tax form 52   86 99. Ez tax form 16 17 0. Ez tax form 57   52 2. Ez tax form 81   87 110. Ez tax form 40 18 0. Ez tax form 59   53 3. Ez tax form 20   88 121. Ez tax form 85 19 0. Ez tax form 61   54 3. Ez tax form 65   89 133. Ez tax form 40 20 0. Ez tax form 62   55 4. Ez tax form 15   90 144. Ez tax form 30 21 0. Ez tax form 62   56 4. Ez tax form 68   91 155. Ez tax form 80 22 0. Ez tax form 64   57 5. Ez tax form 20   92 168. Ez tax form 75 23 0. Ez tax form 66   58 5. Ez tax form 66   93 186. Ez tax form 44 24 0. Ez tax form 68   59 6. Ez tax form 06   94 206. Ez tax form 70 25 0. Ez tax form 71   60 6. Ez tax form 51   95 228. Ez tax form 35 26 0. Ez tax form 73   61 7. Ez tax form 11   96 250. Ez tax form 01 27 0. Ez tax form 76   62 7. Ez tax form 96   97 265. Ez tax form 09 28 0. Ez tax form 80   63 9. Ez tax form 08   98 270. Ez tax form 11 29 0. Ez tax form 83   64 10. Ez tax form 41   99 281. Ez tax form 05 30 0. Ez tax form 87   65 11. Ez tax form 90       31 0. Ez tax form 90   66 13. Ez tax form 51       32 0. Ez tax form 93   67 15. Ez tax form 20       33 0. Ez tax form 96   68 16. Ez tax form 92       34 0. Ez tax form 98   69 18. Ez tax form 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Ez tax form Example 1. Ez tax form Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Ez tax form The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Ez tax form Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Ez tax form Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Ez tax form When figuring her includible compensation for this year, Lynne will subtract $28. Ez tax form Table 3-1. Ez tax form Worksheet A. Ez tax form Cost of Incidental Life Insurance Note. Ez tax form Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Ez tax form This amount will be used to figure includible compensation for your most recent year of service. Ez tax form 1. Ez tax form Enter the value of the contract (amount payable upon your death) 1. Ez tax form $20,000. Ez tax form 00 2. Ez tax form Enter the cash value in the contract at the end of the year 2. Ez tax form 0. Ez tax form 00 3. Ez tax form Subtract line 2 from line 1. Ez tax form This is the value of your current life insurance protection 3. Ez tax form $20,000. Ez tax form 00 4. Ez tax form Enter your age on your birthday nearest the beginning of the policy year 4. Ez tax form 44 5. Ez tax form Enter the 1-year term premium for $1,000 of life insurance based on your age. Ez tax form (From Figure 3-1) 5. Ez tax form $1. Ez tax form 40 6. Ez tax form Divide line 3 by $1,000 6. Ez tax form 20 7. Ez tax form Multiply line 6 by line 5. Ez tax form This is the cost of your incidental life insurance 7. Ez tax form $28. Ez tax form 00 Example 2. Ez tax form Lynne's cash value in the contract at the end of the second year is $1,000. Ez tax form In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Ez tax form In year two, Lynne's employer will include $29. Ez tax form 07 in her current year's income. Ez tax form Lynne will subtract this amount when figuring her includible compensation. Ez tax form Table 3-2. Ez tax form Worksheet A. Ez tax form Cost of Incidental Life Insurance Note. Ez tax form Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Ez tax form This amount will be used to figure includible compensation for your most recent year of service. Ez tax form 1. Ez tax form Enter the value of the contract (amount payable upon your death) 1. Ez tax form $20,000. Ez tax form 00 2. Ez tax form Enter the cash value in the contract at the end of the year 2. Ez tax form $1,000. Ez tax form 00 3. Ez tax form Subtract line 2 from line 1. Ez tax form This is the value of your current life insurance protection 3. Ez tax form $19,000. Ez tax form 00 4. Ez tax form Enter your age on your birthday nearest the beginning of the policy year 4. Ez tax form 45 5. Ez tax form Enter the 1-year term premium for $1,000 of life insurance based on your age. Ez tax form (From Figure 3-1) 5. Ez tax form $1. Ez tax form 53 6. Ez tax form Divide line 3 by $1,000 6. Ez tax form 19 7. Ez tax form Multiply line 6 by line 5. Ez tax form This is the cost of your incidental life insurance 7. Ez tax form $29. Ez tax form 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Ez tax form Example. Ez tax form Floyd has been periodically working full-time for a local hospital since September 2011. Ez tax form He needs to figure his limit on annual additions for 2014. Ez tax form The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Ez tax form During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Ez tax form Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Ez tax form Floyd has never worked abroad and there is no life insurance provided under the plan. Ez tax form Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Ez tax form Table 3-3. Ez tax form Floyd's Compensation Note. Ez tax form This table shows information Floyd will use to figure includible compensation for his most recent year of service. Ez tax form   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Ez tax form Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Ez tax form If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Ez tax form He figures his most recent year of service shown in the following list. Ez tax form Time he will work in 2014 is 6/12 of a year. Ez tax form Time worked in 2013 is 4/12 of a year. Ez tax form All of this time will be used to determine Floyd's most recent year of service. Ez tax form Time worked in 2012 is 4/12 of a year. Ez tax form Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Ez tax form Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Ez tax form Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Ez tax form His includible compensation for his most recent year of service is figured as shown in Table 3-4. Ez tax form After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Ez tax form Table 3-4. Ez tax form Worksheet B. Ez tax form Includible Compensation for Your Most Recent Year of Service1 Note. Ez tax form Use this worksheet to figure includible compensation for your most recent year of service. Ez tax form 1. Ez tax form Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Ez tax form $66,000 2. Ez tax form Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Ez tax form 4,4753 3. Ez tax form Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Ez tax form -0- 4. Ez tax form Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Ez tax form -0- 5. Ez tax form Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Ez tax form -0- 6. Ez tax form Enter your foreign earned income exclusion for your most recent year of service 6. Ez tax form -0- 7. Ez tax form Add lines 1, 2, 3, 4, 5, and 6 7. Ez tax form 70,475 8. Ez tax form Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Ez tax form -0- 9. Ez tax form Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Ez tax form -0- 10. Ez tax form Add lines 8 and 9 10. Ez tax form -0- 11. Ez tax form Subtract line 10 from line 7. Ez tax form This is your includible compensation for your most recent year of service 11. Ez tax form 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Ez tax form 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Ez tax form  3$4,475 ($2,000 + $1,650 + $825). Ez tax form Prev  Up  Next   Home   More Online Publications
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The Ez Tax Form

Ez tax form 24. Ez tax form   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. Ez tax form Household items. Ez tax form Deduction more than $500. Ez tax form Form 1098-C. Ez tax form Filing deadline approaching and still no Form 1098-C. Ez tax form Exception 1—vehicle used or improved by organization. Ez tax form Exception 2—vehicle given or sold to needy individual. Ez tax form Deduction $500 or less. Ez tax form Right to use property. Ez tax form Tangible personal property. Ez tax form Future interest. Ez tax form Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Ez tax form Text message. Ez tax form Credit card. Ez tax form Pay-by-phone account. Ez tax form Stock certificate. Ez tax form Promissory note. Ez tax form Option. Ez tax form Borrowed funds. Ez tax form 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. Ez tax form It discusses the following topics. Ez tax form The types of organizations to which you can make deductible charitable contributions. Ez tax form The types of contributions you can deduct. Ez tax form How much you can deduct. Ez tax form What records you must keep. Ez tax form How to report your charitable contributions. Ez tax form A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Ez tax form It is voluntary and is made without getting, or expecting to get, anything of equal value. Ez tax form Form 1040 required. Ez tax form    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Ez tax form The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Ez tax form The limits are explained in detail in Publication 526. Ez tax form 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. Ez tax form Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Ez tax form How to check whether an organization can receive deductible charitable contributions. Ez tax form   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Ez tax form Or go to IRS. Ez tax form gov. Ez tax form Click on “Tools” and then on “Exempt Organizations Select Check” (www. Ez tax form irs. Ez tax form gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Ez tax form This online tool will enable you to search for qualified organizations. Ez tax form You can also call the IRS to find out if an organization is qualified. Ez tax form Call 1-877-829-5500. Ez tax form 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 tax form Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Ez tax form gsa. Ez tax form gov/fedrelay. Ez tax form Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Ez tax form 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 tax form 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 tax form Certain organizations that foster national or international amateur sports competition also qualify. Ez tax form War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Ez tax form Domestic fraternal societies, orders, and associations operating under the lodge system. Ez tax form (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 tax form ) Certain nonprofit cemetery companies or corporations. Ez tax form (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 tax form ) The United States or any state, the District of Columbia, a U. Ez tax form S. Ez tax form possession (including Puerto Rico), a political subdivision of a state or U. Ez tax form S. Ez tax form possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Ez tax form (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Ez tax form ) Examples. Ez tax form    The following list gives some examples of qualified organizations. Ez tax form Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Ez tax form Most nonprofit charitable organizations such as the American Red Cross and the United Way. Ez tax form Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Ez tax form 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 tax form 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 tax form Nonprofit hospitals and medical research organizations. Ez tax form Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Ez tax form Nonprofit volunteer fire companies. Ez tax form Nonprofit organizations that develop and maintain public parks and recreation facilities. Ez tax form Civil defense organizations. Ez tax form Certain foreign charitable organizations. Ez tax form   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Ez tax form Generally, you must have income from sources in that country. Ez tax form For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Ez tax form If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Ez tax form 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 tax form 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 tax form The contributions must be made to a qualified organization and not set aside for use by a specific person. Ez tax form 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 tax form See Contributions of Property , later in this chapter. Ez tax form 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 tax form See Limits on Deductions , later. Ez tax form In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Ez tax form See chapter 29. Ez tax form Table 24-1 gives examples of contributions you can and cannot deduct. Ez tax form 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 tax form Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Ez tax form If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Ez tax form For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Ez tax form Example 1. Ez tax form You pay $65 for a ticket to a dinner-dance at a church. Ez tax form Your entire $65 payment goes to the church. Ez tax form The ticket to the dinner-dance has a fair market value of $25. Ez tax form When you buy your ticket, you know that its value is less than your payment. Ez tax form To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Ez tax form You can deduct $40 as a contribution to the church. Ez tax form Example 2. Ez tax form At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Ez tax form The amount you pay is no more than the fair rental value. Ez tax form You have not made a deductible charitable contribution. Ez tax form Athletic events. Ez tax form   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 tax form   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Ez tax form Subtract the price of the tickets from your payment. Ez tax form You can deduct 80% of the remaining amount as a charitable contribution. Ez tax form Example 1. Ez tax form You pay $300 a year for membership in a university's athletic scholarship program. Ez tax form 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 tax form You can deduct $240 (80% of $300) as a charitable contribution. Ez tax form Table 24-1. Ez tax form Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Ez tax form See the rest of this chapter for more information and additional rules and limits that may apply. Ez tax form 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. Ez tax form 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. Ez tax form 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 tax form You must subtract the usual price of a ticket ($120) from your $300 payment. Ez tax form The result is $180. Ez tax form Your deductible charitable contribution is $144 (80% of $180). Ez tax form Charity benefit events. Ez tax form   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 tax form   If there is an established charge for the event, that charge is the value of your benefit. Ez tax form If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Ez tax form Whether you use the tickets or other privileges has no effect on the amount you can deduct. Ez tax form However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Ez tax form    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 tax form If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Ez tax form Example. Ez tax form You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Ez tax form Printed on the ticket is “Contribution—$40. Ez tax form ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Ez tax form Membership fees or dues. Ez tax form    You may be able to deduct membership fees or dues you pay to a qualified organization. Ez tax form However, you can deduct only the amount that is more than the value of the benefits you receive. Ez tax form    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Ez tax form They are not qualified organizations. Ez tax form Certain membership benefits can be disregarded. Ez tax form   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. Ez tax form 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 tax form 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 tax form 20. Ez tax form Token items. Ez tax form   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Ez tax form You receive only a small item or other benefit of token value. Ez tax form 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 tax form Written statement. Ez tax form   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 tax form 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. Ez tax form It must also give you a good faith estimate of the value of those goods or services. Ez tax form   The organization can give you the statement either when it solicits or when it receives the payment from you. Ez tax form Exception. Ez tax form   An organization will not have to give you this statement if one of the following is true. Ez tax form 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 tax form You receive only items whose value is not substantial as described under Token items , earlier. Ez tax form You receive only membership benefits that can be disregarded, as described earlier. Ez tax form Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Ez tax form 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. Ez tax form You can deduct up to $50 a month for each full calendar month the student lives with you. Ez tax form Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Ez tax form For additional information, see Expenses Paid for Student Living With You in Publication 526. Ez tax form Mutual exchange program. Ez tax form   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 tax form Table 24-2. Ez tax form Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Ez tax form All of the rules explained in this chapter also apply. Ez tax form See, in particular, Out-of-Pocket Expenses in Giving Services . Ez tax form Question Answer I volunteer 6 hours a week in the office of a qualified organization. Ez tax form The receptionist is paid $10 an hour for the same work. Ez tax form Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Ez tax form The office is 30 miles from my home. Ez tax form 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 tax form If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Ez tax form I volunteer as a Red Cross nurse's aide at a hospital. Ez tax form 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 tax form I pay a babysitter to watch my children while I volunteer for a qualified organization. Ez tax form 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 tax form (If you have childcare expenses so you can work for pay, see chapter 32. Ez tax form ) 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. Ez tax form 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 tax form Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Ez tax form Conventions. Ez tax form   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. Ez tax form However, see Travel , later. Ez tax form   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Ez tax form You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Ez tax form    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 tax form You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Ez tax form Uniforms. Ez tax form   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 tax form Foster parents. Ez tax form   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 tax form A qualified organization must select the individuals you take into your home for foster care. Ez tax form    You can deduct expenses that meet both of the following requirements. Ez tax form They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Ez tax form They are incurred primarily to benefit the qualified organization. Ez tax form   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 tax form For details, see chapter 3. Ez tax form Example. Ez tax form You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Ez tax form Your unreimbursed expenses are not deductible as charitable contributions. Ez tax form Car expenses. Ez tax form   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. Ez tax form You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Ez tax form    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 tax form   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Ez tax form   You must keep reliable written records of your car expenses. Ez tax form For more information, see Car expenses under Records To Keep, later. Ez tax form Travel. Ez tax form   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 tax form This applies whether you pay the expenses directly or indirectly. Ez tax form You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Ez tax form   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Ez tax form 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 tax form 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 tax form Example 1. Ez tax form You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Ez tax form You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Ez tax form You participate in the activities of the group and enjoy your time with them. Ez tax form You oversee the breaking of camp and you transport the group home. Ez tax form You can deduct your travel expenses. Ez tax form Example 2. Ez tax form You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Ez tax form The project is sponsored by a charitable organization. Ez tax form In most circumstances, you cannot deduct your expenses. Ez tax form Example 3. Ez tax form You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Ez tax form The rest of the day is free for recreation and sightseeing. Ez tax form You cannot take a charitable contribution deduction even though you work very hard during those few hours. Ez tax form Example 4. Ez tax form You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Ez tax form In the evening you go to the theater. Ez tax form You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Ez tax form Daily allowance (per diem). Ez tax form   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 tax form You may be able to deduct any necessary travel expenses that are more than the allowance. Ez tax form Deductible travel expenses. Ez tax form   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 tax form Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Ez tax form For information on business travel expenses, see Travel Expenses in chapter 26. Ez tax form Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Ez tax form (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Ez tax form ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Ez tax form Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Ez tax form Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Ez tax form Contributions to individuals who are needy or worthy. Ez tax form You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Ez tax form 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 tax form Example. Ez tax form You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Ez tax form However, you cannot deduct contributions earmarked for relief of a particular individual or family. Ez tax form Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Ez tax form Expenses you paid for another person who provided services to a qualified organization. Ez tax form Example. Ez tax form Your son does missionary work. Ez tax form You pay his expenses. Ez tax form You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Ez tax form Payments to a hospital that are for a specific patient's care or for services for a specific patient. Ez tax form You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Ez tax form Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Ez tax form 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 tax form Chambers of commerce and other business leagues or organizations (but see chapter 28). Ez tax form Civic leagues and associations. Ez tax form Communist organizations. Ez tax form Country clubs and other social clubs. Ez tax form Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Ez tax form For details, see Publication 526. Ez tax form Homeowners' associations. Ez tax form Labor unions (but see chapter 28). Ez tax form Political organizations and candidates. Ez tax form 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 tax form See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Ez tax form These contributions include the following. Ez tax form Contributions for lobbying. Ez tax form This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Ez tax form Contributions to a retirement home for room, board, maintenance, or admittance. Ez tax form 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 tax form Costs of raffles, bingo, lottery, etc. Ez tax form 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 tax form 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. Ez tax form Dues to fraternal orders and similar groups. Ez tax form However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Ez tax form Tuition, or amounts you pay instead of tuition. Ez tax form 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 tax form 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 tax form ” 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 tax form Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Ez tax form 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 tax form 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). Ez tax form You also may be able to claim an exemption for the child. Ez tax form See Adopted child in chapter 3. Ez tax form 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). Ez tax form 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 tax form However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Ez tax form See Giving Property That Has Increased in Value , later. Ez tax form 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 tax form Clothing and household items. Ez tax form   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 tax form Exception. Ez tax form   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. Ez tax form Household items. Ez tax form   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Ez tax form   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Ez tax form Cars, boats, and airplanes. Ez tax form    The following rules apply to any donation of a qualified vehicle. Ez tax form 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 tax form Deduction more than $500. Ez tax form   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 tax form 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 tax form Form 1098-C. Ez tax form   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 tax form The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Ez tax form   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. Ez tax form   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Ez tax form    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Ez tax form 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 tax form Filing deadline approaching and still no Form 1098-C. Ez tax form   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Ez tax form Request an automatic 6-month extension of time to file your return. Ez tax form You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Ez tax form S. Ez tax form Individual Income Tax Return. Ez tax form  For more information, see Automatic Extension in chapter 1. Ez tax form File the return on time without claiming the deduction for the qualified vehicle. Ez tax form After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Ez tax form Attach Copy B of Form 1098-C (or other statement) to the amended return. Ez tax form For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Ez tax form Exceptions. Ez tax form   There are two exceptions to the rules just described for deductions of more than $500. Ez tax form Exception 1—vehicle used or improved by organization. Ez tax form   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 tax form 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 tax form The Form 1098-C (or other statement) will show whether this exception applies. Ez tax form Exception 2—vehicle given or sold to needy individual. Ez tax form   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 tax form 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 tax form The Form 1098-C (or other statement) will show whether this exception applies. Ez tax form   This exception does not apply if the organization sells the vehicle at auction. Ez tax form In that case, you cannot deduct the vehicle's fair market value. Ez tax form Example. Ez tax form Anita donates a used car to a qualified organization. Ez tax form She bought it 3 years ago for $9,000. Ez tax form A used car guide shows the fair market value for this type of car is $6,000. Ez tax form However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Ez tax form Neither exception 1 nor exception 2 applies. Ez tax form If Anita itemizes her deductions, she can deduct $2,900 for her donation. Ez tax form She must attach Form 1098-C and Form 8283 to her return. Ez tax form Deduction $500 or less. Ez tax form   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 tax form 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 tax form   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 tax form 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. Ez tax form Partial interest in property. Ez tax form   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Ez tax form Right to use property. Ez tax form   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 tax form For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Ez tax form Future interests in tangible personal property. Ez tax form   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 tax form Tangible personal property. Ez tax form   This is any property, other than land or buildings, that can be seen or touched. Ez tax form It includes furniture, books, jewelry, paintings, and cars. Ez tax form Future interest. Ez tax form   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 tax form Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Ez tax form Publication 561 contains a more complete discussion. Ez tax form 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 tax form Used clothing and household items. Ez tax form   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Ez tax form   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. Ez tax form See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Ez tax form Example. Ez tax form Dawn Greene donated a coat to a thrift store operated by her church. Ez tax form She paid $300 for the coat 3 years ago. Ez tax form Similar coats in the thrift store sell for $50. Ez tax form The fair market value of the coat is $50. Ez tax form Dawn's donation is limited to $50. Ez tax form Cars, boats, and airplanes. Ez tax form   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Ez tax form 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 tax form The guides may be published monthly or seasonally and for different regions of the country. Ez tax form These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Ez tax form The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Ez tax form But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Ez tax form   You can also find used car pricing information on the Internet. Ez tax form Example. Ez tax form You donate a used car in poor condition to a local high school for use by students studying car repair. Ez tax form A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Ez tax form However, the guide shows the price for a private party sale of the car is only $750. Ez tax form The fair market value of the car is considered to be $750. Ez tax form Large quantities. Ez tax form   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 tax form 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. Ez tax form You cannot claim a deduction for the difference between the property's basis and its fair market value. Ez tax form 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. Ez tax form Your basis in property is generally what you paid for it. Ez tax form See chapter 13 if you need more information about basis. Ez tax form Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Ez tax form Ordinary income property. Ez tax form   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. Ez tax form 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. Ez tax form Amount of deduction. Ez tax form   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. Ez tax form Generally, this rule limits the deduction to your basis in the property. Ez tax form Example. Ez tax form You donate stock you held for 5 months to your church. Ez tax form The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Ez tax form 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). Ez tax form Capital gain property. Ez tax form   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. Ez tax form 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. Ez tax form Amount of deduction — general rule. Ez tax form   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Ez tax form Exceptions. Ez tax form   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. Ez tax form Generally, this means reducing the fair market value to the property's cost or other basis. Ez tax form Bargain sales. Ez tax form   A bargain sale of property is a sale or exchange for less than the property's fair market value. Ez tax form A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Ez tax form A bargain sale may result in a taxable gain. Ez tax form More information. Ez tax form   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Ez tax form 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 ). Ez tax form This applies whether you use the cash or an accrual method of accounting. Ez tax form Time of making contribution. Ez tax form   Usually, you make a contribution at the time of its unconditional delivery. Ez tax form Checks. Ez tax form   A check you mail to a charity is considered delivered on the date you mail it. Ez tax form Text message. Ez tax form   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. Ez tax form Credit card. Ez tax form    Contributions charged on your credit card are deductible in the year you make the charge. Ez tax form Pay-by-phone account. Ez tax form    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Ez tax form Stock certificate. Ez tax form   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. Ez tax form 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. Ez tax form Promissory note. Ez tax form   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. Ez tax form Option. Ez tax form    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. Ez tax form Borrowed funds. Ez tax form   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. Ez tax form Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Ez tax form 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. Ez tax form If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Ez tax form The limits are discussed in detail under Limits on Deductions in Publication 526. Ez tax form A higher limit applies to certain qualified conservation contributions. Ez tax form See Publication 526 for details. Ez tax form Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Ez tax form You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Ez tax form For more information, see Carryovers in Publication 526. Ez tax form Records To Keep You must keep records to prove the amount of the contributions you make during the year. Ez tax form 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. Ez tax form Note. Ez tax form 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. Ez tax form (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Ez tax form ) Keep the statement for your records. Ez tax form It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Ez tax form Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Ez tax form You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Ez tax form A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Ez tax form Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Ez tax form 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. Ez tax form The payroll deduction records described next. Ez tax form Payroll deductions. Ez tax form   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. Ez tax form If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Ez tax form 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. Ez tax form 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. Ez tax form Amount of contribution. Ez tax form   In figuring whether your contribution is $250 or more, do not combine separate contributions. Ez tax form For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Ez tax form Each payment is a separate contribution. Ez tax form   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Ez tax form   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. Ez tax form Acknowledgment. Ez tax form   The acknowledgment must meet these tests. Ez tax form It must be written. Ez tax form 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. Ez tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Ez tax form An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Ez tax form An example is admission to a religious ceremony. Ez tax form 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. Ez tax form   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. Ez tax form If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Ez tax form Payroll deductions. Ez tax form   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. Ez tax form 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. Ez tax form   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. Ez tax form 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). Ez tax form 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. Ez tax form Amount of deduction. Ez tax form   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. Ez tax form   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. Ez tax form 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. Ez tax form 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. Ez tax form 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. Ez tax form 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). Ez tax form Additional records. Ez tax form   You must also keep reliable written records for each item of contributed property. Ez tax form Your written records must include the following information. Ez tax form The name and address of the organization to which you contributed. Ez tax form The date and location of the contribution. Ez tax form A description of the property in detail reasonable under the circumstances. Ez tax form 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. Ez tax form The fair market value of the property at the time of the contribution and how you figured the fair market value. Ez tax form If it was determined by appraisal, keep a signed copy of the appraisal. Ez tax form The cost or other basis of the property, if you must reduce its fair market value by appreciation. Ez tax form Your records should also include the amount of the reduction and how you figured it. Ez tax form 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. Ez tax form Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Ez tax form 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. Ez tax form The terms of any conditions attached to the contribution of property. Ez tax form 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. Ez tax form 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. Ez tax form 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 . Ez tax form The acknowledgment must also meet these tests. Ez tax form It must be written. Ez tax form 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). Ez tax form 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. Ez tax form 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. Ez tax form Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Ez tax form See Records To Keep in Publication 526 for more information. Ez tax form 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. Ez tax form You must have adequate records to prove the amount of the expenses. Ez tax form 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. Ez tax form The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Ez tax form 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. Ez tax form Car expenses. Ez tax form   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. Ez tax form Whether your records are considered reliable depends on all the facts and circumstances. Ez tax form Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Ez tax form   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. Ez tax form 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. Ez tax form If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Ez tax form   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Ez tax form How To Report Report your charitable contributions on Schedule A (Form 1040). Ez tax form If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Ez tax form See How To Report in Publication 526 for more information. Ez tax form Prev  Up  Next   Home   More Online Publications