Clothing and household items. You cannot take a deduction for clothing or household items you donate after August 17, 2006, unless the clothing or household items are in good used condition or better. See Clothing and Household Items under Contributions of Property.

Qualified charitable distributions from IRAs. If you were at least age 70½ when you had a qualified charitable distribution (QCD) from your IRA made directly by the trustee to a charitable organization, the QCD may be nontaxable. However, you cannot take a charitable contribution deduction for the QCD on your Schedule A (Form 1040). See Qualified Charitable Distributions under Contributions You Cannot Deduct.

Food inventory. The special rules that apply to contributions of food inventory were due to expire at the end of 2005 but have been extended to contributions made in 2006 and 2007. See Food Inventory under Contributions of Property.

Limit on qualified conservation contributions increased. The limit on the deduction for certain contributions of capital gain property has been increased from 30% of adjusted gross income (AGI) to 50% of AGI in the case of qualified conservation contributions. The limit is 100% of AGI for certain farmers and ranchers. See Limits on Deductions.

Easements on buildings in historic districts. New requirements apply to contributions after July 25, 2006, of certain easements on buildings in registered historic districts. See Qualified Conservation Contribution under Contributions of Property.

Taxidermy property. New rules limit deductions for contributions of taxidermy property after July 25, 2006. See Taxidermy Property under Contributions of Property.

Recapture of deductions for contributions of property. Part of the deduction for certain contributions of tangible personal property after September 1, 2006, will be recaptured, or the amount of the deduction limited, if the recipient organization sells the property within 3 years and does not certify its exempt use. See Tangible personal property put to unrelated use under Giving Property That Has Increased in Value.

Fractional interests in property. New rules apply to donations after August 17, 2006, of a fractional interest in tangible personal property. See Fractional Interest in Tangible Personal Property.

Standard mileage rate for Hurricane Katrina. The standard mileage rate for 2006 if you used your car in giving services to a charitable organization to provide relief related to Hurricane Katrina is 32 cents a mile. See Car expenses related to Hurricane Katrina under Out-of-Pocket Expenses in Giving Services.

Limit on itemized deductions. For 2006, if your adjusted gross income is more than $150,500 ($75,250 if you are married filing separately), you may have to reduce the amount of certain itemized deductions, including charitable contributions. For more information and a worksheet, see the instructions for Schedule A (Form 1040).

Temporary suspension of 50% limit expired. The temporary suspension of the 50% of adjusted gross income limit expired at the end of 2005. This means you can no longer elect to treat contributions by cash or check as “qualified contributions.” Qualified contributions for which you made this election in 2005 were not subject to the 50% limit or the overall limit on itemized deductions.

New recordkeeping requirements for cash contributions. You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written communication from the charity. The written communication must include the name of the charity, date of the contribution, and amount of the contribution.

Filing fee for easements on buildings in historic districts. A new $500 filing fee must be paid for each qualified conservation contribution after February 12, 2007, that is an easement on a building in a registered historic district, if the claimed deduction is more than $10,000. See Building in registered historic district under Qualified Conservation Contribution.

Donor advised funds. Contributions to a donor advised fund after February 13, 2007, are not deductible in certain cases. To deduct these contributions, you must have an acknowledgment from the donee that the donee has exclusive legal control over the assets contributed.

Disaster relief. You can deduct contributions 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.