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2011 Tax Return Forms

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2011 Tax Return Forms

2011 tax return forms 5. 2011 tax return forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 tax return forms You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2011 tax return forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 tax return forms Free help with your tax return. 2011 tax return forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 tax return forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 tax return forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax return forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 tax return forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 tax return forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 tax return forms gov, download the IRS2Go app, or call 1-800-906-9887. 2011 tax return forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax return forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 tax return forms aarp. 2011 tax return forms org/money/taxaide or call 1-888-227-7669. 2011 tax return forms For more information on these programs, go to IRS. 2011 tax return forms gov and enter “VITA” in the search box. 2011 tax return forms Internet. 2011 tax return forms    IRS. 2011 tax return forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 tax return forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax return forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 tax return forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 tax return forms gov or download the IRS2Go app and select the Refund Status option. 2011 tax return forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax return forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 tax return forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax return forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax return forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 tax return forms No need to wait on the phone or stand in line. 2011 tax return forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 tax return forms When you reach the response screen, you can print the entire interview and the final response for your records. 2011 tax return forms New subject areas are added on a regular basis. 2011 tax return forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 tax return forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 tax return forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 tax return forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 tax return forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 tax return forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 tax return forms You can also ask the IRS to mail a return or an account transcript to you. 2011 tax return forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 tax return forms gov or by calling 1-800-908-9946. 2011 tax return forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 tax return forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 tax return forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 tax return forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 tax return forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 tax return forms gov and enter Where's My Amended Return? in the search box. 2011 tax return forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax return forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax return forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 tax return forms gov. 2011 tax return forms Select the Payment tab on the front page of IRS. 2011 tax return forms gov for more information. 2011 tax return forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 tax return forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 tax return forms gov. 2011 tax return forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 tax return forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 tax return forms gov. 2011 tax return forms Request an Electronic Filing PIN by going to IRS. 2011 tax return forms gov and entering Electronic Filing PIN in the search box. 2011 tax return forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 tax return forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 tax return forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 tax return forms An employee can answer questions about your tax account or help you set up a payment plan. 2011 tax return forms Before you visit, check the Office Locator on IRS. 2011 tax return forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 tax return forms If you have a special need, such as a disability, you can request an appointment. 2011 tax return forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 tax return forms Apply for an Employer Identification Number (EIN). 2011 tax return forms Go to IRS. 2011 tax return forms gov and enter Apply for an EIN in the search box. 2011 tax return forms Read the Internal Revenue Code, regulations, or other official guidance. 2011 tax return forms Read Internal Revenue Bulletins. 2011 tax return forms Sign up to receive local and national tax news and more by email. 2011 tax return forms Just click on “subscriptions” above the search box on IRS. 2011 tax return forms gov and choose from a variety of options. 2011 tax return forms Phone. 2011 tax return forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 tax return forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 tax return forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 tax return forms gov, or download the IRS2Go app. 2011 tax return forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax return forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 tax return forms Most VITA and TCE sites offer free electronic filing. 2011 tax return forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 tax return forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 tax return forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 tax return forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax return forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 tax return forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax return forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax return forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 tax return forms Note, the above information is for our automated hotline. 2011 tax return forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 tax return forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 tax return forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 tax return forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 tax return forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 tax return forms You should receive your order within 10 business days. 2011 tax return forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 tax return forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 tax return forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 tax return forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 tax return forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 tax return forms Mail. 2011 tax return forms   You can send your order for forms, instructions, and publications to the address below. 2011 tax return forms You should receive a response within 10 business days after your request is received. 2011 tax return forms Internal Revenue Service 1201 N. 2011 tax return forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 tax return forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax return forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 tax return forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 tax return forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax return forms You face (or your business is facing) an immediate threat of adverse action. 2011 tax return forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 tax return forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 tax return forms Here's why we can help: TAS is an independent organization within the IRS. 2011 tax return forms Our advocates know how to work with the IRS. 2011 tax return forms Our services are free and tailored to meet your needs. 2011 tax return forms We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax return forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 tax return forms irs. 2011 tax return forms gov/Advocate, or call us toll-free at 1-877-777-4778. 2011 tax return forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 tax return forms If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. 2011 tax return forms irs. 2011 tax return forms gov/Advocate/Systemic-Advocacy-Management-System-SAMS. 2011 tax return forms Low Income Taxpayer Clinics. 2011 tax return forms    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2011 tax return forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 tax return forms Visit www. 2011 tax return forms irs. 2011 tax return forms gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax return forms Prev  Up  Next   Home   More Online Publications
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Security Forms

IRS Contractor Investigation Risk Assessment Checklist (RAC)

IRS contractors who require a background investigation prior to starting work on an IRS contract must complete the RAC xls spreadsheet. The spreadsheet is completed by the vendor and individual contractor, and should be forwarded to both the COTR of record and the Contractor Security Lifecycle Program (CSLP) office.

All fields on Tab 1 of the RAC must be completed. Tab 2 contains instructions for each field. The spreadsheet contains a variety of information required for entry into various IRS systems to initiate and/or update the contractor investigation. These systems include but are not limited to:

• PBIP (PIV Background Investigation Process) – the contractor lifecycle tracking system, which tracks personal, investigation, training, badge, and separation information.
• USAccess – government-wide system used to submit fingerprints to OPM for a criminal check.
• ABIS (Automated Background Investigation System) – the system used to initiate the actual IRS investigation.
• e-QIP – the OPM  system used to complete the SF85 or SF85P (Questionnaire for Public Trust Positions)

Other forms that may be required prior to the investigation initiation may include the Fair Credit Reporting Act (Form 13440), Tax Check Notice (Form 1379), and the Declaration for Federal Employment (OF 0306).  You will be notified regarding which forms are required when you are contacted about initiating investigations for a specific contract with the IRS.  

If you have questions or concerns please contact Contractor Security Lifecycle Program office.  Be sure to include the Contracting Officer’s Technical Representative (COTR) on any questions or communications with CSLP.

Risk Assessment Spreadsheet
13340 - Fair Credit Reporting Act
1379 - Tax Record Check Notice
OF-306 - Declaration for Federal Employment
Page Last Reviewed or Updated: 03-Feb-2014

The 2011 Tax Return Forms

2011 tax return forms 24. 2011 tax return forms   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 return forms Household items. 2011 tax return forms Deduction more than $500. 2011 tax return forms Form 1098-C. 2011 tax return forms Filing deadline approaching and still no Form 1098-C. 2011 tax return forms Exception 1—vehicle used or improved by organization. 2011 tax return forms Exception 2—vehicle given or sold to needy individual. 2011 tax return forms Deduction $500 or less. 2011 tax return forms Right to use property. 2011 tax return forms Tangible personal property. 2011 tax return forms Future interest. 2011 tax return forms Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2011 tax return forms Text message. 2011 tax return forms Credit card. 2011 tax return forms Pay-by-phone account. 2011 tax return forms Stock certificate. 2011 tax return forms Promissory note. 2011 tax return forms Option. 2011 tax return forms Borrowed funds. 2011 tax return forms 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 return forms It discusses the following topics. 2011 tax return forms The types of organizations to which you can make deductible charitable contributions. 2011 tax return forms The types of contributions you can deduct. 2011 tax return forms How much you can deduct. 2011 tax return forms What records you must keep. 2011 tax return forms How to report your charitable contributions. 2011 tax return forms A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 2011 tax return forms It is voluntary and is made without getting, or expecting to get, anything of equal value. 2011 tax return forms Form 1040 required. 2011 tax return forms    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. 2011 tax return forms The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. 2011 tax return forms The limits are explained in detail in Publication 526. 2011 tax return forms 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 return forms Most organizations other than churches and governments must apply to the IRS to become a qualified organization. 2011 tax return forms How to check whether an organization can receive deductible charitable contributions. 2011 tax return forms   You can ask any organization whether it is a qualified organization, and most will be able to tell you. 2011 tax return forms Or go to IRS. 2011 tax return forms gov. 2011 tax return forms Click on “Tools” and then on “Exempt Organizations Select Check” (www. 2011 tax return forms irs. 2011 tax return forms gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). 2011 tax return forms This online tool will enable you to search for qualified organizations. 2011 tax return forms You can also call the IRS to find out if an organization is qualified. 2011 tax return forms Call 1-877-829-5500. 2011 tax return forms 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 return forms Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. 2011 tax return forms gsa. 2011 tax return forms gov/fedrelay. 2011 tax return forms Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. 2011 tax return forms 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 return forms 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 return forms Certain organizations that foster national or international amateur sports competition also qualify. 2011 tax return forms War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). 2011 tax return forms Domestic fraternal societies, orders, and associations operating under the lodge system. 2011 tax return forms (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 return forms ) Certain nonprofit cemetery companies or corporations. 2011 tax return forms (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 return forms ) The United States or any state, the District of Columbia, a U. 2011 tax return forms S. 2011 tax return forms possession (including Puerto Rico), a political subdivision of a state or U. 2011 tax return forms S. 2011 tax return forms possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. 2011 tax return forms (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. 2011 tax return forms ) Examples. 2011 tax return forms    The following list gives some examples of qualified organizations. 2011 tax return forms Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. 2011 tax return forms Most nonprofit charitable organizations such as the American Red Cross and the United Way. 2011 tax return forms Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. 2011 tax return forms 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 return forms 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 return forms Nonprofit hospitals and medical research organizations. 2011 tax return forms 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 return forms Nonprofit volunteer fire companies. 2011 tax return forms Nonprofit organizations that develop and maintain public parks and recreation facilities. 2011 tax return forms Civil defense organizations. 2011 tax return forms Certain foreign charitable organizations. 2011 tax return forms   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 return forms Generally, you must have income from sources in that country. 2011 tax return forms 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 return forms If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. 2011 tax return forms 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 return forms 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 return forms The contributions must be made to a qualified organization and not set aside for use by a specific person. 2011 tax return forms 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 return forms See Contributions of Property , later in this chapter. 2011 tax return forms 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 return forms See Limits on Deductions , later. 2011 tax return forms In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. 2011 tax return forms See chapter 29. 2011 tax return forms Table 24-1 gives examples of contributions you can and cannot deduct. 2011 tax return forms 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 return forms Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. 2011 tax return forms 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 return forms For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 tax return forms Example 1. 2011 tax return forms You pay $65 for a ticket to a dinner-dance at a church. 2011 tax return forms Your entire $65 payment goes to the church. 2011 tax return forms The ticket to the dinner-dance has a fair market value of $25. 2011 tax return forms When you buy your ticket, you know that its value is less than your payment. 2011 tax return forms To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). 2011 tax return forms You can deduct $40 as a contribution to the church. 2011 tax return forms Example 2. 2011 tax return forms At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. 2011 tax return forms The amount you pay is no more than the fair rental value. 2011 tax return forms You have not made a deductible charitable contribution. 2011 tax return forms Athletic events. 2011 tax return forms   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 return forms   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. 2011 tax return forms Subtract the price of the tickets from your payment. 2011 tax return forms You can deduct 80% of the remaining amount as a charitable contribution. 2011 tax return forms Example 1. 2011 tax return forms You pay $300 a year for membership in a university's athletic scholarship program. 2011 tax return forms 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 return forms You can deduct $240 (80% of $300) as a charitable contribution. 2011 tax return forms Table 24-1. 2011 tax return forms Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 2011 tax return forms See the rest of this chapter for more information and additional rules and limits that may apply. 2011 tax return forms 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 return forms 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 return forms 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 return forms You must subtract the usual price of a ticket ($120) from your $300 payment. 2011 tax return forms The result is $180. 2011 tax return forms Your deductible charitable contribution is $144 (80% of $180). 2011 tax return forms Charity benefit events. 2011 tax return forms   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 return forms   If there is an established charge for the event, that charge is the value of your benefit. 2011 tax return forms If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. 2011 tax return forms Whether you use the tickets or other privileges has no effect on the amount you can deduct. 2011 tax return forms 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 return forms    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 return forms If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. 2011 tax return forms Example. 2011 tax return forms You pay $40 to see a special showing of a movie for the benefit of a qualified organization. 2011 tax return forms Printed on the ticket is “Contribution—$40. 2011 tax return forms ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). 2011 tax return forms Membership fees or dues. 2011 tax return forms    You may be able to deduct membership fees or dues you pay to a qualified organization. 2011 tax return forms However, you can deduct only the amount that is more than the value of the benefits you receive. 2011 tax return forms    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. 2011 tax return forms They are not qualified organizations. 2011 tax return forms Certain membership benefits can be disregarded. 2011 tax return forms   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 return forms 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 return forms 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 return forms 20. 2011 tax return forms Token items. 2011 tax return forms   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 return forms You receive only a small item or other benefit of token value. 2011 tax return forms 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 return forms Written statement. 2011 tax return forms   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 return forms 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 return forms It must also give you a good faith estimate of the value of those goods or services. 2011 tax return forms   The organization can give you the statement either when it solicits or when it receives the payment from you. 2011 tax return forms Exception. 2011 tax return forms   An organization will not have to give you this statement if one of the following is true. 2011 tax return forms 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 return forms You receive only items whose value is not substantial as described under Token items , earlier. 2011 tax return forms You receive only membership benefits that can be disregarded, as described earlier. 2011 tax return forms Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. 2011 tax return forms 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 return forms You can deduct up to $50 a month for each full calendar month the student lives with you. 2011 tax return forms Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. 2011 tax return forms For additional information, see Expenses Paid for Student Living With You in Publication 526. 2011 tax return forms Mutual exchange program. 2011 tax return forms   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 return forms Table 24-2. 2011 tax return forms Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. 2011 tax return forms All of the rules explained in this chapter also apply. 2011 tax return forms See, in particular, Out-of-Pocket Expenses in Giving Services . 2011 tax return forms Question Answer I volunteer 6 hours a week in the office of a qualified organization. 2011 tax return forms The receptionist is paid $10 an hour for the same work. 2011 tax return forms Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. 2011 tax return forms The office is 30 miles from my home. 2011 tax return forms 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 return forms If you don't want to figure your actual costs, you can deduct 14 cents for each mile. 2011 tax return forms I volunteer as a Red Cross nurse's aide at a hospital. 2011 tax return forms 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 return forms I pay a babysitter to watch my children while I volunteer for a qualified organization. 2011 tax return forms 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 return forms (If you have childcare expenses so you can work for pay, see chapter 32. 2011 tax return forms ) 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 return forms 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 return forms Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. 2011 tax return forms Conventions. 2011 tax return forms   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 return forms However, see Travel , later. 2011 tax return forms   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. 2011 tax return forms You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. 2011 tax return forms    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 return forms You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. 2011 tax return forms Uniforms. 2011 tax return forms   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 return forms Foster parents. 2011 tax return forms   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 return forms A qualified organization must select the individuals you take into your home for foster care. 2011 tax return forms    You can deduct expenses that meet both of the following requirements. 2011 tax return forms They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. 2011 tax return forms They are incurred primarily to benefit the qualified organization. 2011 tax return forms   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 return forms For details, see chapter 3. 2011 tax return forms Example. 2011 tax return forms 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 return forms Your unreimbursed expenses are not deductible as charitable contributions. 2011 tax return forms Car expenses. 2011 tax return forms   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 return forms You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. 2011 tax return forms    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 return forms   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. 2011 tax return forms   You must keep reliable written records of your car expenses. 2011 tax return forms For more information, see Car expenses under Records To Keep, later. 2011 tax return forms Travel. 2011 tax return forms   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 return forms This applies whether you pay the expenses directly or indirectly. 2011 tax return forms 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 return forms   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. 2011 tax return forms 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 return forms 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 return forms Example 1. 2011 tax return forms You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. 2011 tax return forms You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. 2011 tax return forms You participate in the activities of the group and enjoy your time with them. 2011 tax return forms You oversee the breaking of camp and you transport the group home. 2011 tax return forms You can deduct your travel expenses. 2011 tax return forms Example 2. 2011 tax return forms You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. 2011 tax return forms The project is sponsored by a charitable organization. 2011 tax return forms In most circumstances, you cannot deduct your expenses. 2011 tax return forms Example 3. 2011 tax return forms You work for several hours each morning on an archaeological dig sponsored by a charitable organization. 2011 tax return forms The rest of the day is free for recreation and sightseeing. 2011 tax return forms You cannot take a charitable contribution deduction even though you work very hard during those few hours. 2011 tax return forms Example 4. 2011 tax return forms You spend the entire day attending a charitable organization's regional meeting as a chosen representative. 2011 tax return forms In the evening you go to the theater. 2011 tax return forms You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. 2011 tax return forms Daily allowance (per diem). 2011 tax return forms   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 return forms You may be able to deduct any necessary travel expenses that are more than the allowance. 2011 tax return forms Deductible travel expenses. 2011 tax return forms   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 return forms Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. 2011 tax return forms For information on business travel expenses, see Travel Expenses in chapter 26. 2011 tax return forms 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 return forms (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. 2011 tax return forms ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . 2011 tax return forms Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. 2011 tax return forms Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. 2011 tax return forms Contributions to individuals who are needy or worthy. 2011 tax return forms You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. 2011 tax return forms 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 return forms Example. 2011 tax return forms You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. 2011 tax return forms However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2011 tax return forms Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. 2011 tax return forms Expenses you paid for another person who provided services to a qualified organization. 2011 tax return forms Example. 2011 tax return forms Your son does missionary work. 2011 tax return forms You pay his expenses. 2011 tax return forms You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. 2011 tax return forms Payments to a hospital that are for a specific patient's care or for services for a specific patient. 2011 tax return forms You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. 2011 tax return forms Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. 2011 tax return forms 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 return forms Chambers of commerce and other business leagues or organizations (but see chapter 28). 2011 tax return forms Civic leagues and associations. 2011 tax return forms Communist organizations. 2011 tax return forms Country clubs and other social clubs. 2011 tax return forms Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). 2011 tax return forms For details, see Publication 526. 2011 tax return forms Homeowners' associations. 2011 tax return forms Labor unions (but see chapter 28). 2011 tax return forms Political organizations and candidates. 2011 tax return forms 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 return forms See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2011 tax return forms These contributions include the following. 2011 tax return forms Contributions for lobbying. 2011 tax return forms This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. 2011 tax return forms Contributions to a retirement home for room, board, maintenance, or admittance. 2011 tax return forms 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 return forms Costs of raffles, bingo, lottery, etc. 2011 tax return forms 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 return forms 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 return forms Dues to fraternal orders and similar groups. 2011 tax return forms However, see Membership fees or dues , earlier, under Contributions You Can Deduct. 2011 tax return forms Tuition, or amounts you pay instead of tuition. 2011 tax return forms 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 return forms 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 return forms ” 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 return forms Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. 2011 tax return forms 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 return forms 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 return forms You also may be able to claim an exemption for the child. 2011 tax return forms See Adopted child in chapter 3. 2011 tax return forms 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 return forms 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 return forms However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. 2011 tax return forms See Giving Property That Has Increased in Value , later. 2011 tax return forms 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 return forms Clothing and household items. 2011 tax return forms   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 return forms Exception. 2011 tax return forms   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 return forms Household items. 2011 tax return forms   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. 2011 tax return forms   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. 2011 tax return forms Cars, boats, and airplanes. 2011 tax return forms    The following rules apply to any donation of a qualified vehicle. 2011 tax return forms 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 return forms Deduction more than $500. 2011 tax return forms   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 return forms 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 return forms Form 1098-C. 2011 tax return forms   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 return forms The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. 2011 tax return forms   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 return forms   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. 2011 tax return forms    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. 2011 tax return forms 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 return forms Filing deadline approaching and still no Form 1098-C. 2011 tax return forms   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. 2011 tax return forms Request an automatic 6-month extension of time to file your return. 2011 tax return forms You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2011 tax return forms S. 2011 tax return forms Individual Income Tax Return. 2011 tax return forms  For more information, see Automatic Extension in chapter 1. 2011 tax return forms File the return on time without claiming the deduction for the qualified vehicle. 2011 tax return forms After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. 2011 tax return forms Attach Copy B of Form 1098-C (or other statement) to the amended return. 2011 tax return forms For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. 2011 tax return forms Exceptions. 2011 tax return forms   There are two exceptions to the rules just described for deductions of more than $500. 2011 tax return forms Exception 1—vehicle used or improved by organization. 2011 tax return forms   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 return forms 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 return forms The Form 1098-C (or other statement) will show whether this exception applies. 2011 tax return forms Exception 2—vehicle given or sold to needy individual. 2011 tax return forms   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 return forms 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 return forms The Form 1098-C (or other statement) will show whether this exception applies. 2011 tax return forms   This exception does not apply if the organization sells the vehicle at auction. 2011 tax return forms In that case, you cannot deduct the vehicle's fair market value. 2011 tax return forms Example. 2011 tax return forms Anita donates a used car to a qualified organization. 2011 tax return forms She bought it 3 years ago for $9,000. 2011 tax return forms A used car guide shows the fair market value for this type of car is $6,000. 2011 tax return forms However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. 2011 tax return forms Neither exception 1 nor exception 2 applies. 2011 tax return forms If Anita itemizes her deductions, she can deduct $2,900 for her donation. 2011 tax return forms She must attach Form 1098-C and Form 8283 to her return. 2011 tax return forms Deduction $500 or less. 2011 tax return forms   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 return forms 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 return forms   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 return forms 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 return forms Partial interest in property. 2011 tax return forms   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. 2011 tax return forms Right to use property. 2011 tax return forms   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 return forms For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. 2011 tax return forms Future interests in tangible personal property. 2011 tax return forms   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 return forms Tangible personal property. 2011 tax return forms   This is any property, other than land or buildings, that can be seen or touched. 2011 tax return forms It includes furniture, books, jewelry, paintings, and cars. 2011 tax return forms Future interest. 2011 tax return forms   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 return forms Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. 2011 tax return forms Publication 561 contains a more complete discussion. 2011 tax return forms 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 return forms Used clothing and household items. 2011 tax return forms   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 return forms   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 return forms See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. 2011 tax return forms Example. 2011 tax return forms Dawn Greene donated a coat to a thrift store operated by her church. 2011 tax return forms She paid $300 for the coat 3 years ago. 2011 tax return forms Similar coats in the thrift store sell for $50. 2011 tax return forms The fair market value of the coat is $50. 2011 tax return forms Dawn's donation is limited to $50. 2011 tax return forms Cars, boats, and airplanes. 2011 tax return forms   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. 2011 tax return forms 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 return forms The guides may be published monthly or seasonally and for different regions of the country. 2011 tax return forms These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. 2011 tax return forms The prices are not “official” and these publications are not considered an appraisal of any specific donated property. 2011 tax return forms 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 return forms   You can also find used car pricing information on the Internet. 2011 tax return forms Example. 2011 tax return forms You donate a used car in poor condition to a local high school for use by students studying car repair. 2011 tax return forms A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. 2011 tax return forms However, the guide shows the price for a private party sale of the car is only $750. 2011 tax return forms The fair market value of the car is considered to be $750. 2011 tax return forms Large quantities. 2011 tax return forms   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 return forms 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 return forms You cannot claim a deduction for the difference between the property's basis and its fair market value. 2011 tax return forms 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 return forms Your basis in property is generally what you paid for it. 2011 tax return forms See chapter 13 if you need more information about basis. 2011 tax return forms Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2011 tax return forms Ordinary income property. 2011 tax return forms   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 return forms 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 return forms Amount of deduction. 2011 tax return forms   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 return forms Generally, this rule limits the deduction to your basis in the property. 2011 tax return forms Example. 2011 tax return forms You donate stock you held for 5 months to your church. 2011 tax return forms 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 return forms 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 return forms Capital gain property. 2011 tax return forms   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 return forms 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 return forms Amount of deduction — general rule. 2011 tax return forms   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. 2011 tax return forms Exceptions. 2011 tax return forms   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 return forms Generally, this means reducing the fair market value to the property's cost or other basis. 2011 tax return forms Bargain sales. 2011 tax return forms   A bargain sale of property is a sale or exchange for less than the property's fair market value. 2011 tax return forms A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. 2011 tax return forms A bargain sale may result in a taxable gain. 2011 tax return forms More information. 2011 tax return forms   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. 2011 tax return forms 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 return forms This applies whether you use the cash or an accrual method of accounting. 2011 tax return forms Time of making contribution. 2011 tax return forms   Usually, you make a contribution at the time of its unconditional delivery. 2011 tax return forms Checks. 2011 tax return forms   A check you mail to a charity is considered delivered on the date you mail it. 2011 tax return forms Text message. 2011 tax return forms   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 return forms Credit card. 2011 tax return forms    Contributions charged on your credit card are deductible in the year you make the charge. 2011 tax return forms Pay-by-phone account. 2011 tax return forms    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. 2011 tax return forms Stock certificate. 2011 tax return forms   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 return forms 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 return forms Promissory note. 2011 tax return forms   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 return forms Option. 2011 tax return forms    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 return forms Borrowed funds. 2011 tax return forms   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 return forms Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). 2011 tax return forms 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 return forms If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. 2011 tax return forms The limits are discussed in detail under Limits on Deductions in Publication 526. 2011 tax return forms A higher limit applies to certain qualified conservation contributions. 2011 tax return forms See Publication 526 for details. 2011 tax return forms Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. 2011 tax return forms You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. 2011 tax return forms For more information, see Carryovers in Publication 526. 2011 tax return forms Records To Keep You must keep records to prove the amount of the contributions you make during the year. 2011 tax return forms 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 return forms Note. 2011 tax return forms 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 return forms (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. 2011 tax return forms ) Keep the statement for your records. 2011 tax return forms It may satisfy all or part of the recordkeeping requirements explained in the following discussions. 2011 tax return forms Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. 2011 tax return forms You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. 2011 tax return forms A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. 2011 tax return forms Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. 2011 tax return forms 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 return forms The payroll deduction records described next. 2011 tax return forms Payroll deductions. 2011 tax return forms   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 return forms If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. 2011 tax return forms 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 return forms 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 return forms Amount of contribution. 2011 tax return forms   In figuring whether your contribution is $250 or more, do not combine separate contributions. 2011 tax return forms For example, if you gave your church $25 each week, your weekly payments do not have to be combined. 2011 tax return forms Each payment is a separate contribution. 2011 tax return forms   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. 2011 tax return forms   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 return forms Acknowledgment. 2011 tax return forms   The acknowledgment must meet these tests. 2011 tax return forms It must be written. 2011 tax return forms 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 return forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. 2011 tax return forms An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. 2011 tax return forms An example is admission to a religious ceremony. 2011 tax return forms 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 return forms   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 return forms 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 return forms Payroll deductions. 2011 tax return forms   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 return forms 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 return forms   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 return forms 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 return forms 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 return forms Amount of deduction. 2011 tax return forms   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 return forms   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 return forms 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 return forms 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 return forms 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 return forms 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 return forms Additional records. 2011 tax return forms   You must also keep reliable written records for each item of contributed property. 2011 tax return forms Your written records must include the following information. 2011 tax return forms The name and address of the organization to which you contributed. 2011 tax return forms The date and location of the contribution. 2011 tax return forms A description of the property in detail reasonable under the circumstances. 2011 tax return forms 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 return forms The fair market value of the property at the time of the contribution and how you figured the fair market value. 2011 tax return forms If it was determined by appraisal, keep a signed copy of the appraisal. 2011 tax return forms The cost or other basis of the property, if you must reduce its fair market value by appreciation. 2011 tax return forms Your records should also include the amount of the reduction and how you figured it. 2011 tax return forms 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 return forms 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 return forms 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 return forms The terms of any conditions attached to the contribution of property. 2011 tax return forms 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 return forms 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 return forms 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 return forms The acknowledgment must also meet these tests. 2011 tax return forms It must be written. 2011 tax return forms 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 return forms 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 return forms 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 return forms Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. 2011 tax return forms See Records To Keep in Publication 526 for more information. 2011 tax return forms 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 return forms You must have adequate records to prove the amount of the expenses. 2011 tax return forms 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 return forms The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). 2011 tax return forms 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 return forms Car expenses. 2011 tax return forms   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 return forms Whether your records are considered reliable depends on all the facts and circumstances. 2011 tax return forms Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. 2011 tax return forms   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 return forms 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 return forms 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 return forms   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. 2011 tax return forms How To Report Report your charitable contributions on Schedule A (Form 1040). 2011 tax return forms If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. 2011 tax return forms See How To Report in Publication 526 for more information. 2011 tax return forms Prev  Up  Next   Home   More Online 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