Instructions For Schedule A (Form 1040) - Itemized Deductions

these expenses on line 28. See

Line

28,

The gift was paid after August 22,

tach a statement from the charitable or-

later, for more information on gambling

2017, to certain qualified charitable or-

ganization to your paper return. The or-

losses.

ganizations,

ganization may use Form 1098-C to pro-

Value of your time or services.

The gift was made for relief efforts

vide the required information. If your to-

Value of blood given to a blood

in the disaster area of a Presidentially

tal deduction is over $5,000 ($500 for

bank.

declared disaster eligible for this tax re-

certain contributions of clothing and

The transfer of a future interest in

lief, and

household items (discussed next)), you

tangible personal property. Generally,

You obtained, from the qualified

may also have to get appraisals of the

no deduction is allowed until the entire

charitable organization, a written state-

values of the donated property. See

interest has been transferred.

ment that the contribution was used (or

Form 8283 and its instructions for de-

Gifts to individuals and groups that

is to be used) for relief efforts in those

tails.

are operated for personal profit.

areas.

Contributions of clothing and house-

Gifts to foreign organizations.

For details, including the types of chari-

hold items. A deduction for these con-

However, you may be able to deduct

table organizations that qualify and the

tributions will be allowed only if the

gifts to certain U.S. organizations that

descriptions of the disaster areas eligible

items are in good used condition or bet-

transfer funds to foreign charities and

for this tax relief, see Pub. 976.

ter. However, this rule doesn't apply to a

certain Canadian, Israeli, and Mexican

contribution of any single item for

Qualified contributions are not sub-

charities. See Pub. 526 for details.

which a deduction of more than $500 is

ject to the adjusted gross income limita-

Gifts to organizations engaged in

claimed and for which you include a

tion or the overall limitation on itemized

certain political activities that are of di-

qualified appraisal and Form 8283 with

deductions; however, certain limits may

rect financial interest to your trade or

your tax return.

apply if your qualified contributions are

business. See section 170(f)(9).

Recordkeeping. If you gave property,

more than the amount on Form 1040,

Gifts to groups whose purpose is

you should keep a receipt or written

line 38, minus all other allowable contri-

to lobby for changes in the laws.

statement from the organization you

butions. For details, see Pub. 526.

Gifts to civic leagues, social and

gave the property to, or a reliable written

sports clubs, labor unions, and chambers

Include any contributions that you

record, that shows the organization's

of commerce.

elect to treat as qualified contributions in

name and address, the date and location

Value of benefits received in con-

the total amount reported on line 16. In-

of the gift, and a description of the prop-

nection with a contribution to a charita-

dicate the election by also entering the

erty. For each gift of property, you

ble organization. See Pub. 526 for ex-

amount of your qualified contributions

should also keep reliable written records

ceptions.

on the dotted line next to the line 16 en-

that include:

Cost of tuition. However, you may

try space.

How you figured the property's

be able to deduct this as a job education

value at the time you gave it. If the value

expense on line 21 or take an education

Line 17

was determined by an appraisal, keep a

credit (see Form 8863).

signed copy of the appraisal.

Other Than by Cash or

The cost or other basis of the prop-

Line 16

Check

erty if you must reduce it by any ordina-

ry income or capital gain that would

Gifts by Cash or Check

Enter on line 17 the total value of your

have resulted if the property had been

contributions of property other than by

Enter on line 16 the total value of gifts

sold at its fair market value.

cash or check. If you gave used items,

you made in cash or by check (including

How you figured your deduction if

such as clothing or furniture, deduct

out-of-pocket expenses).

you chose to reduce your deduction for

their fair market value at the time you

gifts of capital gain property.

Recordkeeping. For any contribution

gave them. Fair market value is what a

Any conditions attached to the gift.

made in cash, regardless of the amount,

willing buyer would pay a willing seller

you must maintain as a record of the

If your total deduction for gifts

when neither has to buy or sell and both

contribution a bank record (such as a

of property is over $500, you

are aware of the conditions of the sale.

canceled check or credit card statement)

gave less than your entire inter-

For more details on determining the val-

CAUTION

or a written record from the charity. The

est in the property, or you made a quali-

ue of donated property, see Pub. 561.

written record must include the name of

fied conservation contribution, your re-

Deduction more than $500. If the

the charity, date, and amount of the con-

cords should contain additional infor-

amount of your deduction is more than

tribution. If you made contributions

mation. See Pub. 526 for details.

$500, you must complete and attach

through payroll deduction, see Pub. 526

Form 8283. For this purpose, the

for information on the records you must

Line 18

“amount of your deduction” means your

keep. Don't attach the record to your tax

deduction before applying any income

return. Instead, keep it with your other

Carryover From Prior Year

limits that could result in a carryover of

tax records.

contributions.

Qualified Contributions

You may have contributions that you

couldn't deduct in an earlier year be-

Contribution of motor vehicle, boat,

In general, you can elect to treat gifts by

cause they exceeded the limits on the

or airplane. If you deduct more than

cash or check as qualified contributions

amount you could deduct. In most cases,

$500 for a contribution of a motor vehi-

if:

you have 5 years to use contributions

cle, boat, or airplane, you must also at-

A-10

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 10

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