Instructions For Schedule A (Form 1040) - 2009 (Page 10 of 15) in pdf

•

1. The amount of any money contrib-

Value of your time or services.

Form 8283. For this purpose, the “amount

•

uted and a description (but not value) of

of your deduction” means your deduction

Value of blood given to a blood bank.

any property donated.

before applying any income limits that

•

The transfer of a future interest in tan-

could result in a carryover of contributions.

2. Whether the organization did or did

gible personal property (generally, until the

If you deduct more than $500 for a contri-

not give you any goods or services in return

entire interest has been transferred).

bution of a motor vehicle, boat, or airplane,

for your contribution. If you did receive

•

Gifts to individuals and groups that

you must also attach a statement from the

any goods or services, a description and

are run for personal profit.

charitable organization to your return. The

estimate of the value must be included. If

•

Gifts to foreign organizations. But

organization may use Form 1098-C to pro-

you received only intangible religious ben-

you may be able to deduct gifts to certain

vide the required information. If your total

efits (such as admission to a religious cere-

U.S. organizations that transfer funds to

deduction is over $5,000, you may also

mony), the organization must state this, but

foreign charities and certain Canadian, Is-

have to get appraisals of the values of the

it does not have to describe or value the

raeli, and Mexican charities. See Pub. 526

donated property. This amount is $500 for

benefit.

for details.

certain contributions of clothing and house-

•

hold items (see below). See Form 8283 and

In figuring whether a gift is $250 or

Gifts to organizations engaged in cer-

its instructions for details.

more, do not combine separate donations.

tain political activities that are of direct fi-

For example, if you gave your church $25

nancial interest to your trade or business.

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

Contributions of clothing and household

See section 170(f)(9).

•

A deduction for these contributions

$25 payment as a separate gift. If you made

items.

Gifts to groups whose purpose is to

donations through payroll deductions, treat

will be allowed only if the items are in good

lobby for changes in the laws.

each deduction from each paycheck as a

used condition or better. However, this rule

•

Gifts to civic leagues, social and

does not apply to a contribution of any sin-

separate gift. See Pub. 526 if you made a

sports clubs, labor unions, and chambers of

gle item for which a deduction of more than

separate gift of $250 or more through pay-

commerce.

roll deduction.

$500 is claimed and for which you include

•

Value of benefits received in connec-

a qualified appraisal and Form 8283 with

You must get the statement by

tion with a contribution to a charitable or-

your tax return.

the date you file your return or

TIP

ganization. See Pub. 526 for exceptions.

the due date (including exten-

If you gave property, you

Recordkeeping.

sions) for filing your return,

should keep a receipt or written statement

whichever is earlier. Do not attach the

from the organization you gave the prop-

Line 16

statement to your return. Instead, keep it for

erty to, or a reliable written record, that

your records.

shows the organization’s name and ad-

Gifts by Cash or Check

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

Limit on the amount you can deduct.

See

Enter on line 16 the total gifts you made in

description of the property. For each gift of

Pub. 526 to figure the amount of your de-

cash or by check (including out-of-pocket

duction if any of the following applies.

property, you should also keep reliable

expenses).

written records that include:

1. Your cash contributions or contribu-

•

For any contribution

How you figured the property’s value

Recordkeeping.

tions of ordinary income property are more

at the time you gave it. If the value was

made in cash, regardless of the amount, you

than 30% of the amount on Form 1040, line

determined by an appraisal, keep a signed

must maintain as a record of the contribu-

38.

tion a bank record (such as a canceled

copy of the appraisal.

2. Your gifts of capital gain property are

•

check or credit card statement) or a written

The cost or other basis of the property

more than 20% of the amount on Form

record from the charity. The written record

if you must reduce it by any ordinary in-

1040, line 38.

must include the name of the charity, date,

come or capital gain that would have re-

3. You gave gifts of property that in-

and amount of the contribution. If you

sulted if the property had been sold at its

creased in value or gave gifts of the use of

made contributions through payroll deduc-

fair market value.

property.

tion, see Pub. 526 for information on the

•

How you figured your deduction if

records you must keep. Do not attach the

you chose to reduce your deduction for

Contributions You Cannot

record to your tax return. Instead, keep it

gifts of capital gain property.

Deduct

with your other tax records.

•

Any conditions attached to the gift.

•

Travel expenses (including meals and

lodging) while away from home, unless

If your total deduction for gifts

Line 17

there was no significant element of per-

of property is over $500, you

sonal pleasure, recreation, or vacation in

gave less than your entire inter-

Other Than by Cash or

the travel.

est in the property, or you made

Check

•

a “qualified conservation contribution,”

Political contributions.

•

your records should contain additional in-

Enter your contributions of property. If you

Dues, fees, or bills paid to country

formation. See Pub. 526 for details.

gave used items, such as clothing or furni-

clubs, lodges, fraternal orders, or similar

ture, deduct their fair market value at the

groups.

•

time you gave them. Fair market value is

Cost of raffle, bingo, or lottery tickets.

what a willing buyer would pay a willing

Line 18

But you may be able to deduct these ex-

seller when neither has to buy or sell and

penses on line 28. See the instructions on

both are aware of the conditions of the sale.

Carryover From Prior Year

page A-11 for details.

For more details on determining the value

•

Cost of tuition. But you may be able to

Enter any carryover of contributions that

of donated property, see Pub. 561.

deduct this expense on line 21 (see page

you could not deduct in an earlier year be-

A-10), or Form 1040, line 34, or take a

If the amount of your deduction is more

cause they exceeded your adjusted gross

credit for this expense (see Form 8863).

than $500, you must complete and attach

income limit. See Pub. 526 for details.

A-9

Instructions For Schedule A (Form 1040) - 2009 Page 10

Related Articles

Related forms

Related Categories