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Pub. 526, Charitable Contributions 2005 Tax Year

Publication 526 - Introductory Material


What's New

Contributions of cars, boats, and airplanes. If you donate a car, boat, or airplane to a qualified organization after 2004, your deduction generally is limited to the gross proceeds from its sale by the organization. This rule applies if the claimed value of the donated vehicle is more than $500. For exceptions and more information, see Cars, Boats and Airplanes under Contributions of Property.

Contributions of patents and other intellectual property. If you donate a patent or other intellectual property to a qualified organization after June 3, 2004, your deduction is limited to the basis of the property or the fair market value of the property, whichever is less. You also 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. For more information, see Patents and Other Intellectual Property under Contributions of Property.

Contributions of property over $500,000. If you claim a deduction of more than $500,000 for a contribution of property made after June 3, 2004, you generally must attach a qualified appraisal of the property to your return. Previously, the appraisal was required for your records but did not have to be attached to your return. For more information, see Deduction over $500,000 under How To Report.

Contributions of food inventory. New rules apply to certain contributions of food inventory made after August 27, 2005, and before January 1, 2006. See Food Inventory.

Temporary suspension of 50% limit. If you paid a charitable contribution in cash after August 27, 2005, and before January 1, 2006, to certain 50% limit organizations, you can elect to have the 50% limit not apply. See Temporary Suspension of 50% Limit.

Standard mileage rate increased for Hurricane Katrina. The standard mileage rate is higher if you used your car in giving services to a charitable organization to provide relief related to Hurricane Katrina. See Car expenses related to Hurricane Katrina under Out-of-Pocket Expenses in Giving Services.

Mileage reimbursements related to Hurricane Katrina. You may not have to pay tax on any mileage reimbursements you received from a charitable organization for the costs of using your car to provide relief related to Hurricane Katrina. See Reimbursements related to Hurricane Katrina under Out-of-Pocket Expenses in Giving Services.

Reminders

Disaster relief. You can deduct contributions earmarked for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions). However, you cannot deduct contributions earmarked for relief of a particular individual or family.

Introduction

This publication explains how to claim a deduction for your charitable contributions. It 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 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.

Qualified organizations.   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions.

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 publication apply to you.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions.   If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How To Get Tax Help in the back of this publication.

Useful Items - You may want to see:

Publication

  • 78 Cumulative List of Organizations

  • 561 Determining the Value of Donated Property

Form (and Instructions)

  • Schedule A (Form 1040)
    Itemized Deductions

  • 8283
    Noncash Charitable Contributions

See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

Table 1. Examples of Charitable Contributions—A Quick Check

Use the following lists for a quick check of contributions you can or cannot deduct. See the rest of this publication for more information and additional rules and limits that may apply.
Deductible As
Charitable Contributions
Not Deductible As
Charitable Contributions
Money or property you give to: 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)

  • Nonprofit schools and hospitals

  • Public parks and recreation facilities

  • Salvation Army, Red Cross, CARE,
    Goodwill Industries, United Way, Boy
    Scouts, Girl Scouts, Boys and Girls
    Clubs of America, etc.

  • War veterans' groups

  • 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

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
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

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