Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1133You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2012 for Native Alaskan subsistence bowhead whale hunting activities. See Pub.
526 for details.
To verify an organization's charitable status, you can:
- Check with the organization to which you made the donation. The organization should be able to provide you with verification of its charitable
status.
- Use our on-line search tool
Exempt Organizations Select Check
to see if an organization is eligible to receive tax-deductible contributions
(Publication 78 data). You can access
Exempt Organizations Select Check at
www.irs.gov/charities under
Search for Charities.
- Call our Tax Exempt/Government Entities Customer Account Services at
1-877-829-5500.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1172- Churches, mosques, synagogues, temples, etc.
- Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, United Way,
etc.
- Fraternal orders, if the gifts will be used for the purposes listed under
Gifts to Charity, earlier.
- Veterans' and certain cultural groups.
- Nonprofit schools, hospitals, and organizations whose purpose is to find a cure for, or help people who have, arthritis, asthma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retardation, multiple sclerosis, muscular dystrophy, tuberculosis,
etc.
- Federal, state, and local governments if the gifts are solely for public
purposes.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1214Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. But do not deduct any amounts that were repaid to
you.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1226If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub.
526.
You paid $70 to a charitable organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only
$30.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1252You can deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2)
next.
- The amount of any money contributed and a description (but not value) of any property
donated.
- Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the
benefit.
In figuring whether a gift is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll
deduction.
| You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your
records. |
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1287See Pub. 526 to figure the amount of your deduction if any of the following
applies.
- Your cash contributions or contributions of ordinary income property are more than 30% of the amount on Form 1040, line
38.
- Your gifts of capital gain property are more than 20% of the amount on Form 1040, line
38.
- You gave gifts of property that increased in value or gave gifts of the use of
property.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1318- Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vacation in the
travel.
- Political contributions.
- Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar
groups.
- Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the instructions for
Line 28 for details.
- Value of your time or services.
- Value of blood given to a blood bank.
- The transfer of a future interest in tangible personal property (generally, until the entire interest has been
transferred).
- Gifts to individuals and groups that are run for personal
profit.
- Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for
details.
- Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section
170(f)(9).
- Gifts to groups whose purpose is to lobby for changes in the
laws.
- Gifts to civic leagues, social and sports clubs, labor unions, and chambers of
commerce.
- Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for
exceptions.
- Cost of tuition. But you may be able to deduct this as a job education expense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form
8863).
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1424taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1429Enter on line 16 the total gifts you made in cash or by check (including out-of-pocket
expenses).
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1437For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax
records.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1450taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1455Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see Pub.
561.
If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the
amount of your deduction
means your deduction before applying any income limits that could result in a
carryover of contributions. If you deduct more than $500 for a contribution of a
motor vehicle, boat, or airplane, you must also attach a statement from the
charitable organization to your return. The organization may use Form 1098-C to
provide the required information. If your total deduction is over $5,000, you
may also have to get appraisals of the values of the donated property. This
amount is $500 for certain contributions of clothing and household items (see
below). See Form 8283 and its instructions for details.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1479A deduction for these contributions will be allowed only if the items are in good used condition or better. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax
return.
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1488If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that
include:
- How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the
appraisal.
- The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market
value.
- How you figured your deduction if you chose to reduce your deduction for gifts of capital gain
property.
- Any conditions attached to the gift.
| If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a
qualified conservation contribution,
your records should contain additional information. See Pub. 526 for details. |
taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1531taxmap/instr/i1040sca-004.htm#en_us_publink_53061xd0e1536Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for
details.