Table of Contents

• Publication 526 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 526 - Main Contents
  • Organizations That Qualify To Receive Deductible Contributions
    • Types of Qualified Organizations
  • Contributions You Can Deduct
    • Contributions From Which You Benefit
    • Expenses Paid for Student Living With You
    • Out-of-Pocket Expenses in Giving Services
    • Expenses of Whaling Captains
  • Contributions You Cannot Deduct
    • Contributions to Individuals
    • Contributions to Nonqualified Organizations
    • Contributions From Which You Benefit
    • Value of Time or Services
    • Personal Expenses
    • Appraisal Fees
    • Contributions to Donor Advised Funds
    • Partial Interest in Property
  • Contributions of Property
    • Contributions Subject to Special Rules
    • Determining Fair Market Value
    • Giving Property That Has Decreased in Value
    • Giving Property That Has Increased in Value
    • Penalty
  • When To Deduct
    • Checks.
    • Credit card.
    • Pay-by-phone account.
    • Stock certificate.
    • Promissory note.
    • Option.
    • Borrowed funds.
    • Conditional gift.
  • Limits on Deductions
    • 50% Limit
    • 30% Limit
    • Special 30% Limit for Capital Gain Property
    • 20% Limit
    • Special 50% Limit for Qualified Conservation Contributions
    • How To Figure Your Deduction When Limits Apply
  • Records To Keep
    • Cash Contributions
    • Noncash Contributions
    • Out-of-Pocket Expenses
  • How To Report
    • Reporting expenses for student living with you.
    • Total deduction over $500.
    • Deduction over $5,000 for one item.
    • Vehicle donations.
    • Clothing and household items not in good used condition.
    • Easement on building in historic district.
    • Deduction over $500,000.
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Publication 526 - Additional Material
• Index