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.

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.

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.