2011 Instructions For Schedule A (Form 1040) (Page 8 of 14) in pdf

Example. You paid $70 to a charitable

penses on line 28. See the instructions for

If the amount of your deduction is more

organization to attend a fund-raising dinner

line 28 for details.

than $500, you must complete and attach

•

and the value of the dinner was $40. You

Form 8283. For this purpose, the “amount

Cost of tuition. But you may be able to

can deduct only $30.

of your deduction” means your deduction

deduct this expense on line 21; or Form

before applying any income limits that

1040, line 34; or take a credit for this ex-

Gifts of $250 or more.

You can deduct a

could result in a carryover of contributions.

pense (see Form 8863).

gift of $250 or more only if you have a

If you deduct more than $500 for a contri-

•

Value of your time or services.

statement from the charitable organization

bution of a motor vehicle, boat, or airplane,

•

showing the information in (1) and (2) next.

Value of blood given to a blood bank.

you must also attach a statement from the

•

The transfer of a future interest in tan-

1. The amount of any money contrib-

charitable organization to your return. The

gible personal property (generally, until the

uted and a description (but not value) of

organization may use Form 1098-C to pro-

entire interest has been transferred).

any property donated.

vide the required information. If your total

•

Gifts to individuals and groups that

deduction is over $5,000, you may also

2. Whether the organization did or did

are run for personal profit.

have to get appraisals of the values of the

not give you any goods or services in return

•

donated property. This amount is $500 for

for your contribution. If you did receive

Gifts to foreign organizations. But

certain contributions of clothing and house-

any goods or services, a description and

you may be able to deduct gifts to certain

hold items (see below). See Form 8283 and

estimate of the value must be included. If

U.S. organizations that transfer funds to

its instructions for details.

you received only intangible religious ben-

foreign charities and certain Canadian, Is-

efits (such as admission to a religious cere-

raeli, and Mexican charities. See Pub. 526

mony), the organization must state this, but

for details.

Contributions of clothing and household

•

it does not have to describe or value the

Gifts to organizations engaged in cer-

items.

A deduction for these contributions

benefit.

tain political activities that are of direct fi-

will be allowed only if the items are in good

nancial interest to your trade or business.

used condition or better. However, this rule

In figuring whether a gift is $250 or

See section 170(f)(9).

does not apply to a contribution of any sin-

more, do not combine separate donations.

•

gle item for which a deduction of more than

Gifts to groups whose purpose is to

For example, if you gave your church $25

$500 is claimed and for which you include

lobby for changes in the laws.

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

•

a qualified appraisal and Form 8283 with

Gifts to civic leagues, social and

$25 payment as a separate gift. If you made

your tax return.

sports clubs, labor unions, and chambers of

donations through payroll deductions, treat

commerce.

each deduction from each paycheck as a

•

Recordkeeping.

If you gave property, you

Value of benefits received in connec-

separate gift. See Pub. 526 if you made a

should keep a receipt or written statement

tion with a contribution to a charitable or-

separate gift of $250 or more through pay-

ganization. See Pub. 526 for exceptions.

from the organization you gave the prop-

roll deduction.

erty to, or a reliable written record, that

You must get the statement by

shows the organization’s name and ad-

the date you file your return or

Line 16

dress, the date and location of the gift, and a

TIP

the due date (including exten-

description of the property. For each gift of

sions) for filing your return,

Gifts by Cash or Check

property, you should also keep reliable

whichever is earlier. Do not attach the

written records that include:

Enter on line 16 the total gifts you made in

statement to your return. Instead, keep it for

•

cash or by check (including out-of-pocket

How you figured the property’s value

your records.

expenses).

at the time you gave it. If the value was

Limit on the amount you can deduct.

See

determined by an appraisal, keep a signed

Pub. 526 to figure the amount of your de-

copy of the appraisal.

Recordkeeping.

For any contribution

duction if any of the following applies.

•

The cost or other basis of the property

made in cash, regardless of the amount, you

if you must reduce it by any ordinary in-

must maintain as a record of the contribu-

1. Your cash contributions or contribu-

come or capital gain that would have re-

tion a bank record (such as a canceled

tions of ordinary income property are more

check or credit card statement) or a written

sulted if the property had been sold at its

than 30% of the amount on Form 1040, line

record from the charity. The written record

fair market value.

38.

must include the name of the charity, date,

•

How you figured your deduction if

2. Your gifts of capital gain property are

and amount of the contribution. If you

you chose to reduce your deduction for

more than 20% of the amount on Form

made contributions through payroll deduc-

gifts of capital gain property.

1040, line 38.

tion, see Pub. 526 for information on the

•

Any conditions attached to the gift.

3. You gave gifts of property that in-

records you must keep. Do not attach the

creased in value or gave gifts of the use of

record to your tax return. Instead, keep it

property.

with your other tax records.

If your total deduction for gifts

of property is over $500, you

Contributions You Cannot

gave less than your entire inter-

Line 17

est in the property, or you made

Deduct

a “qualified conservation contribution,”

•

Other Than by Cash or

Travel expenses (including meals and

your records should contain additional in-

lodging) while away from home, unless

formation. See Pub. 526 for details.

Check

there was no significant element of per-

Enter your contributions of property. If you

sonal pleasure, recreation, or vacation in

gave used items, such as clothing or furni-

the travel.

Line 18

ture, deduct their fair market value at the

•

Political contributions.

time you gave them. Fair market value is

Carryover From Prior Year

•

Dues, fees, or bills paid to country

what a willing buyer would pay a willing

clubs, lodges, fraternal orders, or similar

Enter any carryover of contributions that

seller when neither has to buy or sell and

groups.

you could not deduct in an earlier year be-

both are aware of the conditions of the sale.

•

cause they exceeded your adjusted gross

Cost of raffle, bingo, or lottery tickets.

For more details on determining the value

But you may be able to deduct these ex-

of donated property, see Pub. 561.

income limit. See Pub. 526 for details.

A-8

2011 Instructions For Schedule A (Form 1040) Page 8

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