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Nonprofit schools, hospitals, and or-

it does not have to describe or value the

raeli, and Mexican charities. See Pub. 526

ganizations whose purpose is to find a cure

benefit.

for details.

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for, or help people who have, arthritis,

Gifts to organizations engaged in cer-

asthma, birth defects, cancer, cerebral

tain political activities that are of direct fi-

You must get the statement by

palsy, cystic fibrosis, diabetes, heart dis-

nancial interest to your trade or business.

the date you file your return or

TIP

ease, hemophilia, mental illness or retarda-

See section 170(f)(9).

the due date (including exten-

tion, multiple sclerosis, muscular

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dystrophy, tuberculosis, etc.

sions) for filing your return,

Gifts to groups whose purpose is to

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whichever is earlier. Do not attach the

lobby for changes in the laws.

Federal, state, and local governments

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statement to your return. Instead, keep it for

if the gifts are solely for public purposes.

Gifts to civic leagues, social and

your records.

sports clubs, labor unions, and chambers of

Contributions You Can

commerce.

Limit on the amount you can deduct.

See

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Deduct

Value of benefits received in connec-

Pub. 526 to figure the amount of your de-

tion with a contribution to a charitable or-

Contributions can be in cash (keep can-

duction if any of the following applies.

ganization. See Pub. 526 for exceptions.

celed checks, receipts, or other reliable

1. Your cash contributions or contribu-

written records showing the name of the

tions of ordinary income property are more

organization and the date and amount

than 30% of the amount on Form 1040, line

given), property, or out-of-pocket expenses

Line 15a

38.

you paid to do volunteer work for the kinds

2. Your gifts of capital gain property are

of organizations described earlier. If you

Total Gifts by Cash or Check

more than 20% of the amount on Form

drove to and from the volunteer work, you

Enter on line 15a the total gifts you made in

1040, line 38.

can take the actual cost of gas and oil or 14

cash or by check (including out-of-pocket

3. You gave gifts of property that in-

cents a mile. But, if the volunteer work was

expenses).

creased in value or gave gifts of the use of

to provide relief related to Hurricane Ka-

property.

trina after August 24, 2005, this amount is

increased to 29 cents a mile (34 cents a mile

Line 15b

after August 31, 2005). Add parking and

The limit described in item (1)

tolls to the amount you claim under either

above does not apply to certain

TIP

Qualified Contributions

method. But do not deduct any amounts

cash contributions paid after

that were repaid to you.

In general, you can elect to treat gifts by

August 27, 2005, if you elect to

cash or check as qualified contributions if

treat those contributions as qualified contri-

Gifts from which you benefit.

If you made

the gifts were paid after August 27, 2005, to

butions. See the instructions for line 15b on

a gift and received a benefit in return, such

a qualified charitable organization (other

this page for details.

as food, entertainment, or merchandise,

than certain private foundations described

you can generally only deduct the amount

in section 509(a)(3)). Qualified contribu-

Contributions You Cannot

that is more than the value of the benefit.

tions are not subject to the overall limita-

Deduct

But this rule does not apply to certain mem-

tion on itemized deductions or the 50%

bership benefits provided in return for an

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adjusted gross income limitation.

Any contribution you made in January

annual payment of $75 or less. For details,

2005 for the relief of victims in areas af-

see Pub. 526.

Qualified contributions do not include

fected by the December 26, 2004, Indian

contributions to organizations for which

Example. You paid $70 to a charitable

Ocean tsunami that you elected to deduct

cash gifts are subject to a limit based on

organization to attend a fund-raising dinner

on your 2004 return.

30% of your adjusted gross income (such

and the value of the dinner was $40. You

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Travel expenses (including meals and

as contributions to veterans’ organizations,

can deduct only $30.

lodging) while away from home, unless

fraternal societies, nonprofit cemeteries,

You can deduct a

Gifts of $250 or more.

there was no significant element of per-

and certain private nonoperating founda-

gift of $250 or more only if you have a

sonal pleasure, recreation, or vacation in

tions). Also, qualified contributions do not

statement from the charitable organization

include any contributions to a segregated

the travel.

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showing the information in (1) and (2) be-

fund or account for which you (or any per-

Political contributions.

low.

son appointed or designated by you) have,

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Dues, fees, or bills paid to country

or reasonably expect to have, advisory

In figuring whether a gift is $250 or

clubs, lodges, fraternal orders, or similar

privileges with respect to distributions or

more, do not combine separate donations.

groups.

investments based on your contribution.

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For example, if you gave your church $25

Cost of raffle, bingo, or lottery tickets.

each week for a total of $1,300, treat each

Certain limits may apply if your quali-

But you may be able to deduct these ex-

$25 payment as a separate gift. If you made

fied contributions are more than the amount

penses on line 27. See page A-9 for details.

donations through payroll deductions, treat

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on Form 1040, line 38, minus all other al-

Cost of tuition. But you may be able to

each deduction from each paycheck as a

lowable contributions. For details, see Pub.

deduct this expense on line 20 (see page

526.

separate gift. See Pub. 526 if you made a

A-8), or Form 1040, line 34, or take a credit

separate gift of $250 or more through pay-

for this expense (see Form 8863).

roll deduction.

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Value of your time or services.

Line 16

1. The amount of any money contrib-

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Value of blood given to a blood bank.

uted and a description (but not value) of

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Other Than by Cash or

The transfer of a future interest in tan-

any property donated.

gible personal property (generally, until the

Check

2. Whether the organization did or did

entire interest has been transferred).

not give you any goods or services in return

Enter your contributions of property. If you

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Gifts to individuals and groups that

for your contribution. If you did receive

gave used items, such as clothing or furni-

are run for personal profit.

any goods or services, a description and

ture, deduct their fair market value at the

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estimate of the value must be included. If

Gifts to foreign organizations. But

time you gave them. Fair market value is

you received only intangible religious ben-

you may be able to deduct gifts to certain

what a willing buyer would pay a willing

efits (such as admission to a religious cere-

U.S. organizations that transfer funds to

seller when neither has to buy or sell and

mony), the organization must state this, but

foreign charities and certain Canadian, Is-

both are aware of the conditions of the sale.

A-7

Instructions For Schedule A And B (Form 1040) - Instructions For Shedule A, Itemized Deductions - 2005 Page 7

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