Instructions For Schedule A (Form 1040) - Itemized Deductions

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Examples of Qualified

For example, if you gave your church $25

Gifts to groups whose purpose is to

lobby for changes in the laws.

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

Charitable Organizations

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$25 payment as a separate gift. If you made

Gifts to civic leagues, social and

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Churches, mosques, synagogues, tem-

donations through payroll deductions, treat

sports clubs, labor unions, and chambers of

ples, etc.

each deduction from each paycheck as a

commerce.

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separate gift. See Pub. 526 if you made a

Boy Scouts, Boys and Girls Clubs of

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Value of benefits received in connec-

America, CARE, Girl Scouts, Goodwill In-

separate gift of $250 or more through pay-

tion with a contribution to a charitable or-

dustries, Red Cross, Salvation Army,

roll deduction.

ganization. See Pub. 526 for exceptions.

United Way, etc.

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You must get the statement by

Fraternal orders, if the gifts will be

used for the purposes listed under Gifts to

the date you file your return or

TIP

Line 16

Charity , earlier.

the due date (including exten-

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sions) for filing your return,

Veterans’ and certain cultural groups.

Gifts by Cash or Check

whichever is earlier. Do not attach the

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Nonprofit schools, hospitals, and or-

statement to your return. Instead, keep it for

Enter on line 16 the total gifts you made in

ganizations whose purpose is to find a cure

your records.

cash or by check (including out-of-pocket

for, or help people who have, arthritis,

expenses).

asthma, birth defects, cancer, cerebral

See

Limit on the amount you can deduct.

palsy, cystic fibrosis, diabetes, heart dis-

For any contribution

Recordkeeping.

Pub. 526 to figure the amount of your de-

ease, hemophilia, mental illness or retarda-

made in cash, regardless of the amount, you

duction if any of the following applies.

tion, multiple sclerosis, muscular

must maintain as a record of the contribu-

dystrophy, tuberculosis, etc.

1. Your cash contributions or contribu-

tion a bank record (such as a canceled

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Federal, state, and local governments

tions of ordinary income property are more

check or credit card statement) or a written

if the gifts are solely for public purposes.

than 30% of the amount on Form 1040, line

record from the charity. The written record

38.

must include the name of the charity, date,

Contributions You Can

and amount of the contribution. If you

2. Your gifts of capital gain property are

Deduct

made contributions through payroll deduc-

more than 20% of the amount on Form

tion, see Pub. 526 for information on the

1040, line 38.

Contributions can be in cash, property, or

records you must keep. Do not attach the

out-of-pocket expenses you paid to do vol-

3. You gave gifts of property that in-

record to your tax return. Instead, keep it

unteer work for the kinds of organizations

creased in value or gave gifts of the use of

with your other tax records.

described earlier. If you drove to and from

property.

the volunteer work, you can take the actual

cost of gas and oil or 14 cents a mile. Add

Contributions You Cannot

Line 17

parking and tolls to the amount you claim

Deduct

under either method. But do not deduct any

Other Than by Cash or

amounts that were repaid to you.

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Travel expenses (including meals and

Check

Gifts from which you benefit.

If you made

lodging) while away from home, unless

a gift and received a benefit in return, such

Enter your contributions of property. If you

there was no significant element of per-

as food, entertainment, or merchandise,

gave used items, such as clothing or furni-

sonal pleasure, recreation, or vacation in

you can generally only deduct the amount

ture, deduct their fair market value at the

the travel.

that is more than the value of the benefit.

time you gave them. Fair market value is

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Political contributions.

what a willing buyer would pay a willing

But this rule does not apply to certain mem-

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Dues, fees, or bills paid to country

bership benefits provided in return for an

seller when neither has to buy or sell and

clubs, lodges, fraternal orders, or similar

annual payment of $75 or less or to certain

both are aware of the conditions of the sale.

groups.

For more details on determining the value

items or benefits of token value. For de-

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tails, see Pub. 526.

Cost of raffle, bingo, or lottery tickets.

of donated property, see Pub. 561.

But you may be able to deduct these ex-

Example. You paid $70 to a charitable

If the amount of your deduction is more

penses on line 28. See the instructions for

organization to attend a fund-raising dinner

than $500, you must complete and attach

line 28 for details.

and the value of the dinner was $40. You

Form 8283. For this purpose, the “amount

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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

Gifts of $250 or more.

You can deduct a

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

could result in a carryover of contributions.

gift of $250 or more only if you have a

pense (see Form 8863).

If you deduct more than $500 for a contri-

statement from the charitable organization

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bution of a motor vehicle, boat, or airplane,

Value of your time or services.

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

you must also attach a statement from the

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Value of blood given to a blood bank.

charitable organization to your return. The

1. The amount of any money contrib-

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The transfer of a future interest in tan-

organization may use Form 1098-C to pro-

uted and a description (but not value) of

gible personal property (generally, until the

vide the required information. If your total

any property donated.

entire interest has been transferred).

deduction is over $5,000, you may also

2. Whether the organization did or did

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Gifts to individuals and groups that

have to get appraisals of the values of the

not give you any goods or services in return

are run for personal profit.

donated property. This amount is $500 for

for your contribution. If you did receive

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certain contributions of clothing and house-

Gifts to foreign organizations. But

any goods or services, a description and

hold items (see below). See Form 8283 and

you may be able to deduct gifts to certain

estimate of the value must be included. If

its instructions for details.

U.S. organizations that transfer funds to

you received only intangible religious ben-

foreign charities and certain Canadian, Is-

efits (such as admission to a religious cere-

Contributions of clothing and household

raeli, and Mexican charities. See Pub. 526

mony), the organization must state this, but

items.

A deduction for these contributions

for details.

it does not have to describe or value the

will be allowed only if the items are in good

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Gifts to organizations engaged in cer-

benefit.

used condition or better. However, this rule

tain political activities that are of direct fi-

does not apply to a contribution of any sin-

nancial interest to your trade or business.

In figuring whether a gift is $250 or

gle item for which a deduction of more than

more, do not combine separate donations.

See section 170(f)(9).

$500 is claimed and for which you include

A-8

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2011 Page 8

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