Publication 17, Your Federal Income Tax; Part 5 - Standard Deduction and Itemized Deductions: Introduction

This is archived information that pertains only to the 1999 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Download: Form 1040 • 1040 Instructions PDF or HTML
Schedule A & B • Form 1040A • Form 1040EZ • Tax Tables

This chapter discusses:

Organizations that are qualified to receive deductible charitable contributions,
The types of contributions you can deduct,
How much you can deduct,
What records to keep, and
How to report your charitable contributions.

A charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or expecting to get, anything of equal value.

Form 1040 required.
To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you.

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