taxmap/pubs/p526-000.htm#en_us_publink1000229628For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to
www.irs.gov/pub526.
taxmap/pubs/p526-000.htm#en_us_publink1000229633Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. You can also find more information on IRS.gov. Enter "disaster relief" in the search
box.
taxmap/pubs/p526-000.htm#en_us_publink1000281177Photographs of missing children.
(p1)The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a
child.
This publication explains how to claim a deduction for your charitable contributions. It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. It also discusses how much you can deduct, what records you must 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.
taxmap/pubs/p526-000.htm#en_us_publink1000229634taxmap/pubs/p526-000.htm#en_us_publink1000229635To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you.
taxmap/pubs/p526-000.htm#en_us_publink1000291348We 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 and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
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. Please put "Publications Comment" on the subject line. You can also send us comments from
www.irs.gov/formspubs. Select "Comment on Tax Forms and Publications" under "More
Information."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax
products.
taxmap/pubs/p526-000.htm#en_us_publink1000291349Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or
write to the address below and receive a response within 10 days after your
request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613 taxmap/pubs/p526-000.htm#en_us_publink1000291350If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above
addresses.
taxmap/pubs/p526-000.htm#TXMP1b4a0666Useful items
You may want to see:
Publication 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.
taxmap/pubs/p526-000.htm#en_us_publink1000229639Table 1.Examples of Charitable Contributions—A Quick Check
Use the following lists for a quick check of whether you can deduct a contribution. 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 or maintain a public park)
- Nonprofit schools and hospitals
- The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America,
etc.
- War veterans' groups
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
|
- 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
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
|
|
taxmap/pubs/p526-000.htm#en_us_publink1000229641You can deduct your contributions only if you make them to a qualified organization. Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization.
taxmap/pubs/p526-000.htm#en_us_publink1000229642You can ask any organization whether it is a qualified organization, and most will be able to tell you. Or go to IRS.gov. Click on "Tools" and then on "Exempt Organizations Select Check"
(
www.irs.gov/charities). This online tool will enable you to search for qualified organizations. You can also call the IRS to find out if an organization is qualified. Call
1-877-829-5500. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can
call
1-800-829-4059. Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at
www.gsa.gov/fedrelay.
taxmap/pubs/p526-000.htm#en_us_publink1000229643Generally, only the following types of organizations can be qualified organizations.
- A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Certain organizations that foster national or international amateur sports competition also
qualify.
- War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico).
- Domestic fraternal societies, orders, and associations operating under the lodge system. (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.)
- Certain nonprofit cemetery companies or corporations. (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum
crypt.)
- The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. (Your contribution to this type of organization is deductible only if it is to be used solely for public
purposes.)Example 1.
You contribute cash to your city's police department to be used as a reward for
information about a crime. The city police department is a qualified
organization, and your contribution is for a public purpose. You can deduct your
contribution.
Example 2.
You make a voluntary contribution to the social security trust fund, not
earmarked for a specific account. Because the trust fund is part of the U.S.
Government, you contributed to a qualified organization. You can deduct your
contribution.
taxmap/pubs/p526-000.htm#en_us_publink1000229644The following list gives some examples of qualified organizations.
- Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations.
- Most nonprofit charitable organizations such as the American Red Cross and the United Way.
- Most nonprofit educational organizations, including the Boy (and Girl) Scouts of America, colleges, and museums. This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under
Contributions You Cannot Deduct.
- Nonprofit hospitals and medical research organizations.
- Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs.
- Nonprofit volunteer fire companies.
- Nonprofit organizations that develop and maintain public parks and recreation facilities.
- Civil defense organizations.
taxmap/pubs/p526-000.htm#en_us_publink1000229645You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. See Publication
597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction.
taxmap/pubs/p526-000.htm#en_us_publink1000229646Under the U.S.-Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U.S. law. To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. The limits described in
Limits on Deductions, later, apply and are figured using your income from Mexican sources.
taxmap/pubs/p526-000.htm#en_us_publink1000229648Under the U.S.-Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U.S. law. To deduct your contribution to an Israeli charity, you must have income from sources in Israel. The limits described in
Limits on Deductions, later, apply. The deduction is also limited to 25% of your adjusted gross income from Israeli sources.