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2011 Tax Forms Ez

1040nr Online Filing FreeHow To File State Taxes OnlineFree 2012 State Tax FilingMilitary Filing TaxesForm 1040 2012Free Online Tax Filing State And FederalFree State Tax FormTaxes 20121040ez Income Tax FormTax Rates And TablesCan You Refile Your TaxesCan I Amend My Taxes OnlineBack TaxUs Irs E File FreeWhere Do I Get State Tax FormsState Tax Return SoftwareFree 2010 Tax ReturnHow To Amend Your Tax Return OnlineAmend 2011 Tax Return FreeFree Tax Forms 2012Www Irs Gov Amended Tax ReturnHow To Amend My Taxes OnlineFiling 1040xTaxes Free Online1040ez Tax Form And BookletIrs Website For For 1040ezTax Act 2009Amended Return2012 Federal Income Tax Forms 1040Amended1040ez 2011 FormAmend My Taxes Online2012 Tax Preparation Software FreeAmended Tax Return OnlineFile Amended Tax ReturnInstruction Booklet For 1040x1040 XH&r Block Free FileWhere Amend 1040xFree Tax E File 2012

2011 Tax Forms Ez

2011 tax forms ez Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2011 tax forms ez Tax questions. 2011 tax forms ez What's New Future developments. 2011 tax forms ez  The IRS has created a page on IRS. 2011 tax forms ez gov for information about Publication 1542, at www. 2011 tax forms ez irs. 2011 tax forms ez gov/pub1542. 2011 tax forms ez Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. 2011 tax forms ez Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. 2011 tax forms ez It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. 2011 tax forms ez For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. 2011 tax forms ez R. 2011 tax forms ez B. 2011 tax forms ez 520, which can be found on the Internet at www. 2011 tax forms ez irs. 2011 tax forms ez gov/irb/2011-42_IRB/ar12. 2011 tax forms ez html. 2011 tax forms ez Per diem rates on the Internet. 2011 tax forms ez   You will find links to per diem rates at www. 2011 tax forms ez gsa. 2011 tax forms ez gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. 2011 tax forms ez S. 2011 tax forms ez possessions; and Foreign per diem rates. 2011 tax forms ez Publication 1542 revisions. 2011 tax forms ez   Publication 1542 is available only on the Internet at IRS. 2011 tax forms ez gov. 2011 tax forms ez Print copies can no longer be ordered. 2011 tax forms ez   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. 2011 tax forms ez An article on IRS. 2011 tax forms ez gov will alert you to which locations have updated rates. 2011 tax forms ez To reach these articles, go to www. 2011 tax forms ez irs. 2011 tax forms ez gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. 2011 tax forms ez You will find the new rates in Table 4. 2011 tax forms ez   We will also incorporate mid-year changes to the high-low rates into Publication 1542. 2011 tax forms ez You will be alerted to these changes by a similar article on IRS. 2011 tax forms ez gov and can find the changes in Table 2 of the revised publication. 2011 tax forms ez   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. 2011 tax forms ez The annual issue of the publication should be available each year in mid- to late-October. 2011 tax forms ez Comments and suggestions. 2011 tax forms ez   We welcome your comments about this publication and your suggestions for future editions. 2011 tax forms ez   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 tax forms ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax forms ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax forms ez   You can email us at taxforms@irs. 2011 tax forms ez gov. 2011 tax forms ez Please put “Publications Comment” on the subject line. 2011 tax forms ez You can also send us comments from www. 2011 tax forms ez irs. 2011 tax forms ez gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2011 tax forms ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 tax forms ez Ordering forms and publications. 2011 tax forms ez   Visit www. 2011 tax forms ez irs. 2011 tax forms ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 tax forms ez Internal Revenue Service 1201 N. 2011 tax forms ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax forms ez   If you have a tax question, check the information available on IRS. 2011 tax forms ez gov or call 1-800-829-1040. 2011 tax forms ez We cannot answer tax questions sent to either of the above addresses. 2011 tax forms ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232B Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.


What you need to do

  • File your required Form 5330 immediately to limit any late filing penalties. If Form 5330 is filed after the due date of the return, the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2011 Tax Forms Ez

2011 tax forms ez 24. 2011 tax forms ez   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 2011 tax forms ez Household items. 2011 tax forms ez Deduction more than $500. 2011 tax forms ez Form 1098-C. 2011 tax forms ez Filing deadline approaching and still no Form 1098-C. 2011 tax forms ez Exception 1—vehicle used or improved by organization. 2011 tax forms ez Exception 2—vehicle given or sold to needy individual. 2011 tax forms ez Deduction $500 or less. 2011 tax forms ez Right to use property. 2011 tax forms ez Tangible personal property. 2011 tax forms ez Future interest. 2011 tax forms ez Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2011 tax forms ez Text message. 2011 tax forms ez Credit card. 2011 tax forms ez Pay-by-phone account. 2011 tax forms ez Stock certificate. 2011 tax forms ez Promissory note. 2011 tax forms ez Option. 2011 tax forms ez Borrowed funds. 2011 tax forms ez Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. 2011 tax forms ez It discusses the following topics. 2011 tax forms ez The types of organizations to which you can make deductible charitable contributions. 2011 tax forms ez The types of contributions you can deduct. 2011 tax forms ez How much you can deduct. 2011 tax forms ez What records you must keep. 2011 tax forms ez How to report your charitable contributions. 2011 tax forms ez A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 2011 tax forms ez It is voluntary and is made without getting, or expecting to get, anything of equal value. 2011 tax forms ez Form 1040 required. 2011 tax forms ez    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. 2011 tax forms ez The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. 2011 tax forms ez The limits are explained in detail in Publication 526. 2011 tax forms ez Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. 2011 tax forms ez Most organizations other than churches and governments must apply to the IRS to become a qualified organization. 2011 tax forms ez How to check whether an organization can receive deductible charitable contributions. 2011 tax forms ez   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 2011 tax forms ez Or go to IRS. 2011 tax forms ez gov. 2011 tax forms ez Click on “Tools” and then on “Exempt Organizations Select Check” (www. 2011 tax forms ez irs. 2011 tax forms ez gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 2011 tax forms ez This online tool will enable you to search for qualified organizations. 2011 tax forms ez You can also call the IRS to find out if an organization is qualified. 2011 tax forms ez Call 1-877-829-5500. 2011 tax forms ez People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. 2011 tax forms ez Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 2011 tax forms ez gsa. 2011 tax forms ez gov/fedrelay. 2011 tax forms ez Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 2011 tax forms ez A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). 2011 tax forms ez It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. 2011 tax forms ez Certain organizations that foster national or international amateur sports competition also qualify. 2011 tax forms ez War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 2011 tax forms ez Domestic fraternal societies, orders, and associations operating under the lodge system. 2011 tax forms ez (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. 2011 tax forms ez ) Certain nonprofit cemetery companies or corporations. 2011 tax forms ez (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. 2011 tax forms ez ) The United States or any state, the District of Columbia, a U. 2011 tax forms ez S. 2011 tax forms ez possession (including Puerto Rico), a political subdivision of a state or U. 2011 tax forms ez S. 2011 tax forms ez possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 2011 tax forms ez (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. 2011 tax forms ez ) Examples. 2011 tax forms ez    The following list gives some examples of qualified organizations. 2011 tax forms ez Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 2011 tax forms ez Most nonprofit charitable organizations such as the American Red Cross and the United Way. 2011 tax forms ez Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 2011 tax forms ez This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. 2011 tax forms ez However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . 2011 tax forms ez Nonprofit hospitals and medical research organizations. 2011 tax forms ez Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. 2011 tax forms ez Nonprofit volunteer fire companies. 2011 tax forms ez Nonprofit organizations that develop and maintain public parks and recreation facilities. 2011 tax forms ez Civil defense organizations. 2011 tax forms ez Certain foreign charitable organizations. 2011 tax forms ez   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. 2011 tax forms ez Generally, you must have income from sources in that country. 2011 tax forms ez For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. 2011 tax forms ez If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. 2011 tax forms ez Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. 2011 tax forms ez A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. 2011 tax forms ez The contributions must be made to a qualified organization and not set aside for use by a specific person. 2011 tax forms ez If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. 2011 tax forms ez See Contributions of Property , later in this chapter. 2011 tax forms ez Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. 2011 tax forms ez See Limits on Deductions , later. 2011 tax forms ez In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. 2011 tax forms ez See chapter 29. 2011 tax forms ez Table 24-1 gives examples of contributions you can and cannot deduct. 2011 tax forms ez Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. 2011 tax forms ez Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 2011 tax forms ez If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. 2011 tax forms ez For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 tax forms ez Example 1. 2011 tax forms ez You pay $65 for a ticket to a dinner-dance at a church. 2011 tax forms ez Your entire $65 payment goes to the church. 2011 tax forms ez The ticket to the dinner-dance has a fair market value of $25. 2011 tax forms ez When you buy your ticket, you know that its value is less than your payment. 2011 tax forms ez To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 2011 tax forms ez You can deduct $40 as a contribution to the church. 2011 tax forms ez Example 2. 2011 tax forms ez At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 2011 tax forms ez The amount you pay is no more than the fair rental value. 2011 tax forms ez You have not made a deductible charitable contribution. 2011 tax forms ez Athletic events. 2011 tax forms ez   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. 2011 tax forms ez   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 2011 tax forms ez Subtract the price of the tickets from your payment. 2011 tax forms ez You can deduct 80% of the remaining amount as a charitable contribution. 2011 tax forms ez Example 1. 2011 tax forms ez You pay $300 a year for membership in a university's athletic scholarship program. 2011 tax forms ez The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. 2011 tax forms ez You can deduct $240 (80% of $300) as a charitable contribution. 2011 tax forms ez Table 24-1. 2011 tax forms ez Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 2011 tax forms ez See the rest of this chapter for more information and additional rules and limits that may apply. 2011 tax forms ez Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 2011 tax forms ez War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. 2011 tax forms ez The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. 2011 tax forms ez You must subtract the usual price of a ticket ($120) from your $300 payment. 2011 tax forms ez The result is $180. 2011 tax forms ez Your deductible charitable contribution is $144 (80% of $180). 2011 tax forms ez Charity benefit events. 2011 tax forms ez   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. 2011 tax forms ez   If there is an established charge for the event, that charge is the value of your benefit. 2011 tax forms ez If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 2011 tax forms ez Whether you use the tickets or other privileges has no effect on the amount you can deduct. 2011 tax forms ez However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. 2011 tax forms ez    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. 2011 tax forms ez If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 2011 tax forms ez Example. 2011 tax forms ez You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 2011 tax forms ez Printed on the ticket is “Contribution—$40. 2011 tax forms ez ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 2011 tax forms ez Membership fees or dues. 2011 tax forms ez    You may be able to deduct membership fees or dues you pay to a qualified organization. 2011 tax forms ez However, you can deduct only the amount that is more than the value of the benefits you receive. 2011 tax forms ez    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 2011 tax forms ez They are not qualified organizations. 2011 tax forms ez Certain membership benefits can be disregarded. 2011 tax forms ez   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. 2011 tax forms ez Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. 2011 tax forms ez Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. 2011 tax forms ez 20. 2011 tax forms ez Token items. 2011 tax forms ez   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. 2011 tax forms ez You receive only a small item or other benefit of token value. 2011 tax forms ez The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. 2011 tax forms ez Written statement. 2011 tax forms ez   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. 2011 tax forms ez The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. 2011 tax forms ez It must also give you a good faith estimate of the value of those goods or services. 2011 tax forms ez   The organization can give you the statement either when it solicits or when it receives the payment from you. 2011 tax forms ez Exception. 2011 tax forms ez   An organization will not have to give you this statement if one of the following is true. 2011 tax forms ez The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. 2011 tax forms ez You receive only items whose value is not substantial as described under Token items , earlier. 2011 tax forms ez You receive only membership benefits that can be disregarded, as described earlier. 2011 tax forms ez Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 2011 tax forms ez You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. 2011 tax forms ez You can deduct up to $50 a month for each full calendar month the student lives with you. 2011 tax forms ez Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. 2011 tax forms ez For additional information, see Expenses Paid for Student Living With You in Publication 526. 2011 tax forms ez Mutual exchange program. 2011 tax forms ez   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. 2011 tax forms ez Table 24-2. 2011 tax forms ez Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 2011 tax forms ez All of the rules explained in this chapter also apply. 2011 tax forms ez See, in particular, Out-of-Pocket Expenses in Giving Services . 2011 tax forms ez Question Answer I volunteer 6 hours a week in the office of a qualified organization. 2011 tax forms ez The receptionist is paid $10 an hour for the same work. 2011 tax forms ez Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. 2011 tax forms ez The office is 30 miles from my home. 2011 tax forms ez Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. 2011 tax forms ez If you don't want to figure your actual costs, you can deduct 14 cents for each mile. 2011 tax forms ez I volunteer as a Red Cross nurse's aide at a hospital. 2011 tax forms ez Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. 2011 tax forms ez I pay a babysitter to watch my children while I volunteer for a qualified organization. 2011 tax forms ez Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. 2011 tax forms ez (If you have childcare expenses so you can work for pay, see chapter 32. 2011 tax forms ez ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. 2011 tax forms ez The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. 2011 tax forms ez Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. 2011 tax forms ez Conventions. 2011 tax forms ez   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. 2011 tax forms ez However, see Travel , later. 2011 tax forms ez   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 2011 tax forms ez You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. 2011 tax forms ez    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. 2011 tax forms ez You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 2011 tax forms ez Uniforms. 2011 tax forms ez   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. 2011 tax forms ez Foster parents. 2011 tax forms ez   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. 2011 tax forms ez A qualified organization must select the individuals you take into your home for foster care. 2011 tax forms ez    You can deduct expenses that meet both of the following requirements. 2011 tax forms ez They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 2011 tax forms ez They are incurred primarily to benefit the qualified organization. 2011 tax forms ez   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. 2011 tax forms ez For details, see chapter 3. 2011 tax forms ez Example. 2011 tax forms ez You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. 2011 tax forms ez Your unreimbursed expenses are not deductible as charitable contributions. 2011 tax forms ez Car expenses. 2011 tax forms ez   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. 2011 tax forms ez You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 2011 tax forms ez    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. 2011 tax forms ez   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 2011 tax forms ez   You must keep reliable written records of your car expenses. 2011 tax forms ez For more information, see Car expenses under Records To Keep, later. 2011 tax forms ez Travel. 2011 tax forms ez   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. 2011 tax forms ez This applies whether you pay the expenses directly or indirectly. 2011 tax forms ez You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. 2011 tax forms ez   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 2011 tax forms ez Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. 2011 tax forms ez However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. 2011 tax forms ez Example 1. 2011 tax forms ez You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 2011 tax forms ez You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 2011 tax forms ez You participate in the activities of the group and enjoy your time with them. 2011 tax forms ez You oversee the breaking of camp and you transport the group home. 2011 tax forms ez You can deduct your travel expenses. 2011 tax forms ez Example 2. 2011 tax forms ez You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 2011 tax forms ez The project is sponsored by a charitable organization. 2011 tax forms ez In most circumstances, you cannot deduct your expenses. 2011 tax forms ez Example 3. 2011 tax forms ez You work for several hours each morning on an archaeological dig sponsored by a charitable organization. 2011 tax forms ez The rest of the day is free for recreation and sightseeing. 2011 tax forms ez You cannot take a charitable contribution deduction even though you work very hard during those few hours. 2011 tax forms ez Example 4. 2011 tax forms ez You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 2011 tax forms ez In the evening you go to the theater. 2011 tax forms ez You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 2011 tax forms ez Daily allowance (per diem). 2011 tax forms ez   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. 2011 tax forms ez You may be able to deduct any necessary travel expenses that are more than the allowance. 2011 tax forms ez Deductible travel expenses. 2011 tax forms ez   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. 2011 tax forms ez Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. 2011 tax forms ez For information on business travel expenses, see Travel Expenses in chapter 26. 2011 tax forms ez Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. 2011 tax forms ez (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. 2011 tax forms ez ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . 2011 tax forms ez Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 2011 tax forms ez Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. 2011 tax forms ez Contributions to individuals who are needy or worthy. 2011 tax forms ez You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 2011 tax forms ez But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. 2011 tax forms ez Example. 2011 tax forms ez You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 2011 tax forms ez However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2011 tax forms ez Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 2011 tax forms ez Expenses you paid for another person who provided services to a qualified organization. 2011 tax forms ez Example. 2011 tax forms ez Your son does missionary work. 2011 tax forms ez You pay his expenses. 2011 tax forms ez You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 2011 tax forms ez Payments to a hospital that are for a specific patient's care or for services for a specific patient. 2011 tax forms ez You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. 2011 tax forms ez Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 2011 tax forms ez Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. 2011 tax forms ez Chambers of commerce and other business leagues or organizations (but see chapter 28). 2011 tax forms ez Civic leagues and associations. 2011 tax forms ez Communist organizations. 2011 tax forms ez Country clubs and other social clubs. 2011 tax forms ez Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). 2011 tax forms ez For details, see Publication 526. 2011 tax forms ez Homeowners' associations. 2011 tax forms ez Labor unions (but see chapter 28). 2011 tax forms ez Political organizations and candidates. 2011 tax forms ez Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. 2011 tax forms ez See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2011 tax forms ez These contributions include the following. 2011 tax forms ez Contributions for lobbying. 2011 tax forms ez This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. 2011 tax forms ez Contributions to a retirement home for room, board, maintenance, or admittance. 2011 tax forms ez Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. 2011 tax forms ez Costs of raffles, bingo, lottery, etc. 2011 tax forms ez You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. 2011 tax forms ez For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. 2011 tax forms ez Dues to fraternal orders and similar groups. 2011 tax forms ez However, see Membership fees or dues , earlier, under Contributions You Can Deduct. 2011 tax forms ez Tuition, or amounts you pay instead of tuition. 2011 tax forms ez You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. 2011 tax forms ez You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. 2011 tax forms ez ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. 2011 tax forms ez Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 2011 tax forms ez The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. 2011 tax forms ez Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). 2011 tax forms ez You also may be able to claim an exemption for the child. 2011 tax forms ez See Adopted child in chapter 3. 2011 tax forms ez Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). 2011 tax forms ez Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. 2011 tax forms ez However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 2011 tax forms ez See Giving Property That Has Increased in Value , later. 2011 tax forms ez For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. 2011 tax forms ez Clothing and household items. 2011 tax forms ez   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. 2011 tax forms ez Exception. 2011 tax forms ez   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. 2011 tax forms ez Household items. 2011 tax forms ez   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 2011 tax forms ez   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 2011 tax forms ez Cars, boats, and airplanes. 2011 tax forms ez    The following rules apply to any donation of a qualified vehicle. 2011 tax forms ez A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. 2011 tax forms ez Deduction more than $500. 2011 tax forms ez   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. 2011 tax forms ez If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. 2011 tax forms ez Form 1098-C. 2011 tax forms ez   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. 2011 tax forms ez The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 2011 tax forms ez   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. 2011 tax forms ez   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 2011 tax forms ez    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 2011 tax forms ez But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. 2011 tax forms ez Filing deadline approaching and still no Form 1098-C. 2011 tax forms ez   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 2011 tax forms ez Request an automatic 6-month extension of time to file your return. 2011 tax forms ez You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2011 tax forms ez S. 2011 tax forms ez Individual Income Tax Return. 2011 tax forms ez  For more information, see Automatic Extension in chapter 1. 2011 tax forms ez File the return on time without claiming the deduction for the qualified vehicle. 2011 tax forms ez After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. 2011 tax forms ez Attach Copy B of Form 1098-C (or other statement) to the amended return. 2011 tax forms ez For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. 2011 tax forms ez Exceptions. 2011 tax forms ez   There are two exceptions to the rules just described for deductions of more than $500. 2011 tax forms ez Exception 1—vehicle used or improved by organization. 2011 tax forms ez   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. 2011 tax forms ez But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2011 tax forms ez The Form 1098-C (or other statement) will show whether this exception applies. 2011 tax forms ez Exception 2—vehicle given or sold to needy individual. 2011 tax forms ez   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. 2011 tax forms ez But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2011 tax forms ez The Form 1098-C (or other statement) will show whether this exception applies. 2011 tax forms ez   This exception does not apply if the organization sells the vehicle at auction. 2011 tax forms ez In that case, you cannot deduct the vehicle's fair market value. 2011 tax forms ez Example. 2011 tax forms ez Anita donates a used car to a qualified organization. 2011 tax forms ez She bought it 3 years ago for $9,000. 2011 tax forms ez A used car guide shows the fair market value for this type of car is $6,000. 2011 tax forms ez However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 2011 tax forms ez Neither exception 1 nor exception 2 applies. 2011 tax forms ez If Anita itemizes her deductions, she can deduct $2,900 for her donation. 2011 tax forms ez She must attach Form 1098-C and Form 8283 to her return. 2011 tax forms ez Deduction $500 or less. 2011 tax forms ez   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. 2011 tax forms ez But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. 2011 tax forms ez   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. 2011 tax forms ez The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. 2011 tax forms ez Partial interest in property. 2011 tax forms ez   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 2011 tax forms ez Right to use property. 2011 tax forms ez   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. 2011 tax forms ez For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. 2011 tax forms ez Future interests in tangible personal property. 2011 tax forms ez   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. 2011 tax forms ez Tangible personal property. 2011 tax forms ez   This is any property, other than land or buildings, that can be seen or touched. 2011 tax forms ez It includes furniture, books, jewelry, paintings, and cars. 2011 tax forms ez Future interest. 2011 tax forms ez   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. 2011 tax forms ez Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 2011 tax forms ez Publication 561 contains a more complete discussion. 2011 tax forms ez Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 2011 tax forms ez Used clothing and household items. 2011 tax forms ez   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. 2011 tax forms ez   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. 2011 tax forms ez See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. 2011 tax forms ez Example. 2011 tax forms ez Dawn Greene donated a coat to a thrift store operated by her church. 2011 tax forms ez She paid $300 for the coat 3 years ago. 2011 tax forms ez Similar coats in the thrift store sell for $50. 2011 tax forms ez The fair market value of the coat is $50. 2011 tax forms ez Dawn's donation is limited to $50. 2011 tax forms ez Cars, boats, and airplanes. 2011 tax forms ez   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 2011 tax forms ez Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. 2011 tax forms ez The guides may be published monthly or seasonally and for different regions of the country. 2011 tax forms ez These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 2011 tax forms ez The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 2011 tax forms ez But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. 2011 tax forms ez   You can also find used car pricing information on the Internet. 2011 tax forms ez Example. 2011 tax forms ez You donate a used car in poor condition to a local high school for use by students studying car repair. 2011 tax forms ez A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 2011 tax forms ez However, the guide shows the price for a private party sale of the car is only $750. 2011 tax forms ez The fair market value of the car is considered to be $750. 2011 tax forms ez Large quantities. 2011 tax forms ez   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. 2011 tax forms ez Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. 2011 tax forms ez You cannot claim a deduction for the difference between the property's basis and its fair market value. 2011 tax forms ez Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2011 tax forms ez Your basis in property is generally what you paid for it. 2011 tax forms ez See chapter 13 if you need more information about basis. 2011 tax forms ez Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2011 tax forms ez Ordinary income property. 2011 tax forms ez   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. 2011 tax forms ez Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. 2011 tax forms ez Amount of deduction. 2011 tax forms ez   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. 2011 tax forms ez Generally, this rule limits the deduction to your basis in the property. 2011 tax forms ez Example. 2011 tax forms ez You donate stock you held for 5 months to your church. 2011 tax forms ez The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). 2011 tax forms ez Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). 2011 tax forms ez Capital gain property. 2011 tax forms ez   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. 2011 tax forms ez It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. 2011 tax forms ez Amount of deduction — general rule. 2011 tax forms ez   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. 2011 tax forms ez Exceptions. 2011 tax forms ez   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. 2011 tax forms ez Generally, this means reducing the fair market value to the property's cost or other basis. 2011 tax forms ez Bargain sales. 2011 tax forms ez   A bargain sale of property is a sale or exchange for less than the property's fair market value. 2011 tax forms ez A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. 2011 tax forms ez A bargain sale may result in a taxable gain. 2011 tax forms ez More information. 2011 tax forms ez   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. 2011 tax forms ez When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). 2011 tax forms ez This applies whether you use the cash or an accrual method of accounting. 2011 tax forms ez Time of making contribution. 2011 tax forms ez   Usually, you make a contribution at the time of its unconditional delivery. 2011 tax forms ez Checks. 2011 tax forms ez   A check you mail to a charity is considered delivered on the date you mail it. 2011 tax forms ez Text message. 2011 tax forms ez   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. 2011 tax forms ez Credit card. 2011 tax forms ez    Contributions charged on your credit card are deductible in the year you make the charge. 2011 tax forms ez Pay-by-phone account. 2011 tax forms ez    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. 2011 tax forms ez Stock certificate. 2011 tax forms ez   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. 2011 tax forms ez However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. 2011 tax forms ez Promissory note. 2011 tax forms ez   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. 2011 tax forms ez Option. 2011 tax forms ez    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. 2011 tax forms ez Borrowed funds. 2011 tax forms ez   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. 2011 tax forms ez Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). 2011 tax forms ez Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. 2011 tax forms ez If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. 2011 tax forms ez The limits are discussed in detail under Limits on Deductions in Publication 526. 2011 tax forms ez A higher limit applies to certain qualified conservation contributions. 2011 tax forms ez See Publication 526 for details. 2011 tax forms ez Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. 2011 tax forms ez You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. 2011 tax forms ez For more information, see Carryovers in Publication 526. 2011 tax forms ez Records To Keep You must keep records to prove the amount of the contributions you make during the year. 2011 tax forms ez The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. 2011 tax forms ez Note. 2011 tax forms ez An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. 2011 tax forms ez (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2011 tax forms ez ) Keep the statement for your records. 2011 tax forms ez It may satisfy all or part of the recordkeeping requirements explained in the following discussions. 2011 tax forms ez Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. 2011 tax forms ez You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. 2011 tax forms ez A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. 2011 tax forms ez Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. 2011 tax forms ez A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. 2011 tax forms ez The payroll deduction records described next. 2011 tax forms ez Payroll deductions. 2011 tax forms ez   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. 2011 tax forms ez If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. 2011 tax forms ez Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. 2011 tax forms ez If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. 2011 tax forms ez Amount of contribution. 2011 tax forms ez   In figuring whether your contribution is $250 or more, do not combine separate contributions. 2011 tax forms ez For example, if you gave your church $25 each week, your weekly payments do not have to be combined. 2011 tax forms ez Each payment is a separate contribution. 2011 tax forms ez   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. 2011 tax forms ez   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. 2011 tax forms ez Acknowledgment. 2011 tax forms ez   The acknowledgment must meet these tests. 2011 tax forms ez It must be written. 2011 tax forms ez It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2011 tax forms ez The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. 2011 tax forms ez An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. 2011 tax forms ez An example is admission to a religious ceremony. 2011 tax forms ez You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2011 tax forms ez   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. 2011 tax forms ez If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. 2011 tax forms ez Payroll deductions. 2011 tax forms ez   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. 2011 tax forms ez A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. 2011 tax forms ez   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. 2011 tax forms ez If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). 2011 tax forms ez Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. 2011 tax forms ez Amount of deduction. 2011 tax forms ez   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. 2011 tax forms ez   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. 2011 tax forms ez If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. 2011 tax forms ez Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. 2011 tax forms ez A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. 2011 tax forms ez You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). 2011 tax forms ez Additional records. 2011 tax forms ez   You must also keep reliable written records for each item of contributed property. 2011 tax forms ez Your written records must include the following information. 2011 tax forms ez The name and address of the organization to which you contributed. 2011 tax forms ez The date and location of the contribution. 2011 tax forms ez A description of the property in detail reasonable under the circumstances. 2011 tax forms ez For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. 2011 tax forms ez The fair market value of the property at the time of the contribution and how you figured the fair market value. 2011 tax forms ez If it was determined by appraisal, keep a signed copy of the appraisal. 2011 tax forms ez The cost or other basis of the property, if you must reduce its fair market value by appreciation. 2011 tax forms ez Your records should also include the amount of the reduction and how you figured it. 2011 tax forms ez The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. 2011 tax forms ez Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. 2011 tax forms ez They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. 2011 tax forms ez The terms of any conditions attached to the contribution of property. 2011 tax forms ez Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. 2011 tax forms ez If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. 2011 tax forms ez The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . 2011 tax forms ez The acknowledgment must also meet these tests. 2011 tax forms ez It must be written. 2011 tax forms ez It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). 2011 tax forms ez If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. 2011 tax forms ez You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2011 tax forms ez Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. 2011 tax forms ez See Records To Keep in Publication 526 for more information. 2011 tax forms ez Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. 2011 tax forms ez You must have adequate records to prove the amount of the expenses. 2011 tax forms ez If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. 2011 tax forms ez The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). 2011 tax forms ez You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. 2011 tax forms ez Car expenses. 2011 tax forms ez   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. 2011 tax forms ez Whether your records are considered reliable depends on all the facts and circumstances. 2011 tax forms ez Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. 2011 tax forms ez   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. 2011 tax forms ez If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. 2011 tax forms ez If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. 2011 tax forms ez   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. 2011 tax forms ez How To Report Report your charitable contributions on Schedule A (Form 1040). 2011 tax forms ez If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. 2011 tax forms ez See How To Report in Publication 526 for more information. 2011 tax forms ez Prev  Up  Next   Home   More Online Publications