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Filing State Tax Free

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Filing State Tax Free

Filing state tax free 24. Filing state tax free   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. Filing state tax free Household items. Filing state tax free Deduction more than $500. Filing state tax free Form 1098-C. Filing state tax free Filing deadline approaching and still no Form 1098-C. Filing state tax free Exception 1—vehicle used or improved by organization. Filing state tax free Exception 2—vehicle given or sold to needy individual. Filing state tax free Deduction $500 or less. Filing state tax free Right to use property. Filing state tax free Tangible personal property. Filing state tax free Future interest. Filing state tax free Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Filing state tax free Text message. Filing state tax free Credit card. Filing state tax free Pay-by-phone account. Filing state tax free Stock certificate. Filing state tax free Promissory note. Filing state tax free Option. Filing state tax free Borrowed funds. Filing state tax free 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. Filing state tax free It discusses the following topics. Filing state tax free The types of organizations to which you can make deductible charitable contributions. Filing state tax free The types of contributions you can deduct. Filing state tax free How much you can deduct. Filing state tax free What records you must keep. Filing state tax free How to report your charitable contributions. Filing state tax free A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Filing state tax free It is voluntary and is made without getting, or expecting to get, anything of equal value. Filing state tax free Form 1040 required. Filing state tax free    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Filing state tax free The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Filing state tax free The limits are explained in detail in Publication 526. Filing state tax free 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. Filing state tax free Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Filing state tax free How to check whether an organization can receive deductible charitable contributions. Filing state tax free   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Filing state tax free Or go to IRS. Filing state tax free gov. Filing state tax free Click on “Tools” and then on “Exempt Organizations Select Check” (www. Filing state tax free irs. Filing state tax free gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Filing state tax free This online tool will enable you to search for qualified organizations. Filing state tax free You can also call the IRS to find out if an organization is qualified. Filing state tax free Call 1-877-829-5500. Filing state tax free 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. Filing state tax free Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Filing state tax free gsa. Filing state tax free gov/fedrelay. Filing state tax free Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Filing state tax free 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). Filing state tax free 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. Filing state tax free Certain organizations that foster national or international amateur sports competition also qualify. Filing state tax free War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Filing state tax free Domestic fraternal societies, orders, and associations operating under the lodge system. Filing state tax free (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. Filing state tax free ) Certain nonprofit cemetery companies or corporations. Filing state tax free (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. Filing state tax free ) The United States or any state, the District of Columbia, a U. Filing state tax free S. Filing state tax free possession (including Puerto Rico), a political subdivision of a state or U. Filing state tax free S. Filing state tax free possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Filing state tax free (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Filing state tax free ) Examples. Filing state tax free    The following list gives some examples of qualified organizations. Filing state tax free Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Filing state tax free Most nonprofit charitable organizations such as the American Red Cross and the United Way. Filing state tax free Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Filing state tax free 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. Filing state tax free 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 . Filing state tax free Nonprofit hospitals and medical research organizations. Filing state tax free Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Filing state tax free Nonprofit volunteer fire companies. Filing state tax free Nonprofit organizations that develop and maintain public parks and recreation facilities. Filing state tax free Civil defense organizations. Filing state tax free Certain foreign charitable organizations. Filing state tax free   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Filing state tax free Generally, you must have income from sources in that country. Filing state tax free For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Filing state tax free If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Filing state tax free Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Filing state tax free 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. Filing state tax free The contributions must be made to a qualified organization and not set aside for use by a specific person. Filing state tax free 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. Filing state tax free See Contributions of Property , later in this chapter. Filing state tax free 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. Filing state tax free See Limits on Deductions , later. Filing state tax free In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Filing state tax free See chapter 29. Filing state tax free Table 24-1 gives examples of contributions you can and cannot deduct. Filing state tax free 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. Filing state tax free Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Filing state tax free If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Filing state tax free For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Filing state tax free Example 1. Filing state tax free You pay $65 for a ticket to a dinner-dance at a church. Filing state tax free Your entire $65 payment goes to the church. Filing state tax free The ticket to the dinner-dance has a fair market value of $25. Filing state tax free When you buy your ticket, you know that its value is less than your payment. Filing state tax free To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Filing state tax free You can deduct $40 as a contribution to the church. Filing state tax free Example 2. Filing state tax free At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Filing state tax free The amount you pay is no more than the fair rental value. Filing state tax free You have not made a deductible charitable contribution. Filing state tax free Athletic events. Filing state tax free   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. Filing state tax free   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Filing state tax free Subtract the price of the tickets from your payment. Filing state tax free You can deduct 80% of the remaining amount as a charitable contribution. Filing state tax free Example 1. Filing state tax free You pay $300 a year for membership in a university's athletic scholarship program. Filing state tax free 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. Filing state tax free You can deduct $240 (80% of $300) as a charitable contribution. Filing state tax free Table 24-1. Filing state tax free Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Filing state tax free See the rest of this chapter for more information and additional rules and limits that may apply. Filing state tax free 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. Filing state tax free 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. Filing state tax free 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. Filing state tax free You must subtract the usual price of a ticket ($120) from your $300 payment. Filing state tax free The result is $180. Filing state tax free Your deductible charitable contribution is $144 (80% of $180). Filing state tax free Charity benefit events. Filing state tax free   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. Filing state tax free   If there is an established charge for the event, that charge is the value of your benefit. Filing state tax free If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Filing state tax free Whether you use the tickets or other privileges has no effect on the amount you can deduct. Filing state tax free However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Filing state tax free    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. Filing state tax free If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Filing state tax free Example. Filing state tax free You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Filing state tax free Printed on the ticket is “Contribution—$40. Filing state tax free ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Filing state tax free Membership fees or dues. Filing state tax free    You may be able to deduct membership fees or dues you pay to a qualified organization. Filing state tax free However, you can deduct only the amount that is more than the value of the benefits you receive. Filing state tax free    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Filing state tax free They are not qualified organizations. Filing state tax free Certain membership benefits can be disregarded. Filing state tax free   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. Filing state tax free 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. Filing state tax free 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. Filing state tax free 20. Filing state tax free Token items. Filing state tax free   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Filing state tax free You receive only a small item or other benefit of token value. Filing state tax free 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. Filing state tax free Written statement. Filing state tax free   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. Filing state tax free 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. Filing state tax free It must also give you a good faith estimate of the value of those goods or services. Filing state tax free   The organization can give you the statement either when it solicits or when it receives the payment from you. Filing state tax free Exception. Filing state tax free   An organization will not have to give you this statement if one of the following is true. Filing state tax free 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. Filing state tax free You receive only items whose value is not substantial as described under Token items , earlier. Filing state tax free You receive only membership benefits that can be disregarded, as described earlier. Filing state tax free Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Filing state tax free 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. Filing state tax free You can deduct up to $50 a month for each full calendar month the student lives with you. Filing state tax free Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Filing state tax free For additional information, see Expenses Paid for Student Living With You in Publication 526. Filing state tax free Mutual exchange program. Filing state tax free   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. Filing state tax free Table 24-2. Filing state tax free Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Filing state tax free All of the rules explained in this chapter also apply. Filing state tax free See, in particular, Out-of-Pocket Expenses in Giving Services . Filing state tax free Question Answer I volunteer 6 hours a week in the office of a qualified organization. Filing state tax free The receptionist is paid $10 an hour for the same work. Filing state tax free Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Filing state tax free The office is 30 miles from my home. Filing state tax free 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. Filing state tax free If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Filing state tax free I volunteer as a Red Cross nurse's aide at a hospital. Filing state tax free 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. Filing state tax free I pay a babysitter to watch my children while I volunteer for a qualified organization. Filing state tax free 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. Filing state tax free (If you have childcare expenses so you can work for pay, see chapter 32. Filing state tax free ) 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. Filing state tax free 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. Filing state tax free Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Filing state tax free Conventions. Filing state tax free   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. Filing state tax free However, see Travel , later. Filing state tax free   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Filing state tax free You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Filing state tax free    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. Filing state tax free You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Filing state tax free Uniforms. Filing state tax free   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. Filing state tax free Foster parents. Filing state tax free   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. Filing state tax free A qualified organization must select the individuals you take into your home for foster care. Filing state tax free    You can deduct expenses that meet both of the following requirements. Filing state tax free They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Filing state tax free They are incurred primarily to benefit the qualified organization. Filing state tax free   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. Filing state tax free For details, see chapter 3. Filing state tax free Example. Filing state tax free You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Filing state tax free Your unreimbursed expenses are not deductible as charitable contributions. Filing state tax free Car expenses. Filing state tax free   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. Filing state tax free You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Filing state tax free    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. Filing state tax free   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Filing state tax free   You must keep reliable written records of your car expenses. Filing state tax free For more information, see Car expenses under Records To Keep, later. Filing state tax free Travel. Filing state tax free   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. Filing state tax free This applies whether you pay the expenses directly or indirectly. Filing state tax free You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Filing state tax free   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Filing state tax free 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. Filing state tax free 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. Filing state tax free Example 1. Filing state tax free You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Filing state tax free You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Filing state tax free You participate in the activities of the group and enjoy your time with them. Filing state tax free You oversee the breaking of camp and you transport the group home. Filing state tax free You can deduct your travel expenses. Filing state tax free Example 2. Filing state tax free You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Filing state tax free The project is sponsored by a charitable organization. Filing state tax free In most circumstances, you cannot deduct your expenses. Filing state tax free Example 3. Filing state tax free You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Filing state tax free The rest of the day is free for recreation and sightseeing. Filing state tax free You cannot take a charitable contribution deduction even though you work very hard during those few hours. Filing state tax free Example 4. Filing state tax free You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Filing state tax free In the evening you go to the theater. Filing state tax free You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Filing state tax free Daily allowance (per diem). Filing state tax free   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. Filing state tax free You may be able to deduct any necessary travel expenses that are more than the allowance. Filing state tax free Deductible travel expenses. Filing state tax free   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. Filing state tax free Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Filing state tax free For information on business travel expenses, see Travel Expenses in chapter 26. Filing state tax free Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Filing state tax free (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Filing state tax free ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Filing state tax free Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Filing state tax free Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Filing state tax free Contributions to individuals who are needy or worthy. Filing state tax free You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Filing state tax free 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. Filing state tax free Example. Filing state tax free You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Filing state tax free However, you cannot deduct contributions earmarked for relief of a particular individual or family. Filing state tax free Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Filing state tax free Expenses you paid for another person who provided services to a qualified organization. Filing state tax free Example. Filing state tax free Your son does missionary work. Filing state tax free You pay his expenses. Filing state tax free You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Filing state tax free Payments to a hospital that are for a specific patient's care or for services for a specific patient. Filing state tax free You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Filing state tax free Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Filing state tax free 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. Filing state tax free Chambers of commerce and other business leagues or organizations (but see chapter 28). Filing state tax free Civic leagues and associations. Filing state tax free Communist organizations. Filing state tax free Country clubs and other social clubs. Filing state tax free Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Filing state tax free For details, see Publication 526. Filing state tax free Homeowners' associations. Filing state tax free Labor unions (but see chapter 28). Filing state tax free Political organizations and candidates. Filing state tax free 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. Filing state tax free See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Filing state tax free These contributions include the following. Filing state tax free Contributions for lobbying. Filing state tax free This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Filing state tax free Contributions to a retirement home for room, board, maintenance, or admittance. Filing state tax free Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Filing state tax free Costs of raffles, bingo, lottery, etc. Filing state tax free 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. Filing state tax free 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. Filing state tax free Dues to fraternal orders and similar groups. Filing state tax free However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Filing state tax free Tuition, or amounts you pay instead of tuition. Filing state tax free 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. Filing state tax free 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. Filing state tax free ” 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. Filing state tax free Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Filing state tax free 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. Filing state tax free 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). Filing state tax free You also may be able to claim an exemption for the child. Filing state tax free See Adopted child in chapter 3. Filing state tax free 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). Filing state tax free 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. Filing state tax free However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Filing state tax free See Giving Property That Has Increased in Value , later. Filing state tax free 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. Filing state tax free Clothing and household items. Filing state tax free   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. Filing state tax free Exception. Filing state tax free   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. Filing state tax free Household items. Filing state tax free   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Filing state tax free   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Filing state tax free Cars, boats, and airplanes. Filing state tax free    The following rules apply to any donation of a qualified vehicle. Filing state tax free 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. Filing state tax free Deduction more than $500. Filing state tax free   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. Filing state tax free 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. Filing state tax free Form 1098-C. Filing state tax free   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. Filing state tax free The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Filing state tax free   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. Filing state tax free   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Filing state tax free    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Filing state tax free But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Filing state tax free Filing deadline approaching and still no Form 1098-C. Filing state tax free   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Filing state tax free Request an automatic 6-month extension of time to file your return. Filing state tax free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Filing state tax free S. Filing state tax free Individual Income Tax Return. Filing state tax free  For more information, see Automatic Extension in chapter 1. Filing state tax free File the return on time without claiming the deduction for the qualified vehicle. Filing state tax free After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Filing state tax free Attach Copy B of Form 1098-C (or other statement) to the amended return. Filing state tax free For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Filing state tax free Exceptions. Filing state tax free   There are two exceptions to the rules just described for deductions of more than $500. Filing state tax free Exception 1—vehicle used or improved by organization. Filing state tax free   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. Filing state tax free 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. Filing state tax free The Form 1098-C (or other statement) will show whether this exception applies. Filing state tax free Exception 2—vehicle given or sold to needy individual. Filing state tax free   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. Filing state tax free 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. Filing state tax free The Form 1098-C (or other statement) will show whether this exception applies. Filing state tax free   This exception does not apply if the organization sells the vehicle at auction. Filing state tax free In that case, you cannot deduct the vehicle's fair market value. Filing state tax free Example. Filing state tax free Anita donates a used car to a qualified organization. Filing state tax free She bought it 3 years ago for $9,000. Filing state tax free A used car guide shows the fair market value for this type of car is $6,000. Filing state tax free However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Filing state tax free Neither exception 1 nor exception 2 applies. Filing state tax free If Anita itemizes her deductions, she can deduct $2,900 for her donation. Filing state tax free She must attach Form 1098-C and Form 8283 to her return. Filing state tax free Deduction $500 or less. Filing state tax free   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. Filing state tax free 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. Filing state tax free   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. Filing state tax free 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. Filing state tax free Partial interest in property. Filing state tax free   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Filing state tax free Right to use property. Filing state tax free   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Filing state tax free For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Filing state tax free Future interests in tangible personal property. Filing state tax free   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. Filing state tax free Tangible personal property. Filing state tax free   This is any property, other than land or buildings, that can be seen or touched. Filing state tax free It includes furniture, books, jewelry, paintings, and cars. Filing state tax free Future interest. Filing state tax free   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. Filing state tax free Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Filing state tax free Publication 561 contains a more complete discussion. Filing state tax free 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. Filing state tax free Used clothing and household items. Filing state tax free   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Filing state tax free   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. Filing state tax free See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Filing state tax free Example. Filing state tax free Dawn Greene donated a coat to a thrift store operated by her church. Filing state tax free She paid $300 for the coat 3 years ago. Filing state tax free Similar coats in the thrift store sell for $50. Filing state tax free The fair market value of the coat is $50. Filing state tax free Dawn's donation is limited to $50. Filing state tax free Cars, boats, and airplanes. Filing state tax free   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Filing state tax free 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. Filing state tax free The guides may be published monthly or seasonally and for different regions of the country. Filing state tax free These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Filing state tax free The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Filing state tax free But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Filing state tax free   You can also find used car pricing information on the Internet. Filing state tax free Example. Filing state tax free You donate a used car in poor condition to a local high school for use by students studying car repair. Filing state tax free A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Filing state tax free However, the guide shows the price for a private party sale of the car is only $750. Filing state tax free The fair market value of the car is considered to be $750. Filing state tax free Large quantities. Filing state tax free   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. Filing state tax free 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. Filing state tax free You cannot claim a deduction for the difference between the property's basis and its fair market value. Filing state tax free 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. Filing state tax free Your basis in property is generally what you paid for it. Filing state tax free See chapter 13 if you need more information about basis. Filing state tax free Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Filing state tax free Ordinary income property. Filing state tax free   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. Filing state tax free 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. Filing state tax free Amount of deduction. Filing state tax free   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. Filing state tax free Generally, this rule limits the deduction to your basis in the property. Filing state tax free Example. Filing state tax free You donate stock you held for 5 months to your church. Filing state tax free The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Filing state tax free 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). Filing state tax free Capital gain property. Filing state tax free   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. Filing state tax free 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. Filing state tax free Amount of deduction — general rule. Filing state tax free   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Filing state tax free Exceptions. Filing state tax free   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. Filing state tax free Generally, this means reducing the fair market value to the property's cost or other basis. Filing state tax free Bargain sales. Filing state tax free   A bargain sale of property is a sale or exchange for less than the property's fair market value. Filing state tax free A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Filing state tax free A bargain sale may result in a taxable gain. Filing state tax free More information. Filing state tax free   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Filing state tax free 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 ). Filing state tax free This applies whether you use the cash or an accrual method of accounting. Filing state tax free Time of making contribution. Filing state tax free   Usually, you make a contribution at the time of its unconditional delivery. Filing state tax free Checks. Filing state tax free   A check you mail to a charity is considered delivered on the date you mail it. Filing state tax free Text message. Filing state tax free   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. Filing state tax free Credit card. Filing state tax free    Contributions charged on your credit card are deductible in the year you make the charge. Filing state tax free Pay-by-phone account. Filing state tax free    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Filing state tax free Stock certificate. Filing state tax free   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. Filing state tax free 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. Filing state tax free Promissory note. Filing state tax free   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. Filing state tax free Option. Filing state tax free    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. Filing state tax free Borrowed funds. Filing state tax free   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. Filing state tax free Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Filing state tax free 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. Filing state tax free If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Filing state tax free The limits are discussed in detail under Limits on Deductions in Publication 526. Filing state tax free A higher limit applies to certain qualified conservation contributions. Filing state tax free See Publication 526 for details. Filing state tax free Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Filing state tax free You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Filing state tax free For more information, see Carryovers in Publication 526. Filing state tax free Records To Keep You must keep records to prove the amount of the contributions you make during the year. Filing state tax free 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. Filing state tax free Note. Filing state tax free 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. Filing state tax free (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Filing state tax free ) Keep the statement for your records. Filing state tax free It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Filing state tax free Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Filing state tax free You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Filing state tax free A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Filing state tax free Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Filing state tax free 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. Filing state tax free The payroll deduction records described next. Filing state tax free Payroll deductions. Filing state tax free   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. Filing state tax free If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Filing state tax free 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. Filing state tax free 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. Filing state tax free Amount of contribution. Filing state tax free   In figuring whether your contribution is $250 or more, do not combine separate contributions. Filing state tax free For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Filing state tax free Each payment is a separate contribution. Filing state tax free   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Filing state tax free   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. Filing state tax free Acknowledgment. Filing state tax free   The acknowledgment must meet these tests. Filing state tax free It must be written. Filing state tax free 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. Filing state tax free The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Filing state tax free An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Filing state tax free An example is admission to a religious ceremony. Filing state tax free 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. Filing state tax free   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. Filing state tax free If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Filing state tax free Payroll deductions. Filing state tax free   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. Filing state tax free 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. Filing state tax free   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. Filing state tax free 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). Filing state tax free 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. Filing state tax free Amount of deduction. Filing state tax free   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. Filing state tax free   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. Filing state tax free 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. Filing state tax free 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. Filing state tax free 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. Filing state tax free 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). Filing state tax free Additional records. Filing state tax free   You must also keep reliable written records for each item of contributed property. Filing state tax free Your written records must include the following information. Filing state tax free The name and address of the organization to which you contributed. Filing state tax free The date and location of the contribution. Filing state tax free A description of the property in detail reasonable under the circumstances. Filing state tax free 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. Filing state tax free The fair market value of the property at the time of the contribution and how you figured the fair market value. Filing state tax free If it was determined by appraisal, keep a signed copy of the appraisal. Filing state tax free The cost or other basis of the property, if you must reduce its fair market value by appreciation. Filing state tax free Your records should also include the amount of the reduction and how you figured it. Filing state tax free 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. Filing state tax free Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Filing state tax free 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. Filing state tax free The terms of any conditions attached to the contribution of property. Filing state tax free 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. Filing state tax free 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. Filing state tax free 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 . Filing state tax free The acknowledgment must also meet these tests. Filing state tax free It must be written. Filing state tax free 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). Filing state tax free 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. Filing state tax free 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. Filing state tax free Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Filing state tax free See Records To Keep in Publication 526 for more information. Filing state tax free 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. Filing state tax free You must have adequate records to prove the amount of the expenses. Filing state tax free 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. Filing state tax free The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Filing state tax free 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. Filing state tax free Car expenses. Filing state tax free   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. Filing state tax free Whether your records are considered reliable depends on all the facts and circumstances. Filing state tax free Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Filing state tax free   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. Filing state tax free 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. Filing state tax free If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Filing state tax free   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Filing state tax free How To Report Report your charitable contributions on Schedule A (Form 1040). Filing state tax free If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Filing state tax free See How To Report in Publication 526 for more information. Filing state tax free Prev  Up  Next   Home   More Online Publications
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Hurricane Sandy Recovery

Resources to help you recover from Hurricane Sandy.

Get Help

  • Register for Assistance: Survivors in declared counties can use DisasterAssistance.gov to apply for assistance and check the status of your application online. The portal is a clearinghouse of more than 70 forms of assistance from 17 federal agencies and is accessible via Web-enabled mobile devices.
  • Find Housing - The Department of Housing and Urban Development has help for people displaced by the storm, steps to take for a storm damaged home, and contacts if you feel you have experienced housing discrimination.
  • Wreckage Removal - State and local governments who are public assistance applicants may be reimbursed by the Department of Homeland Security for the salaries and benefits of employees involved in cleanup efforts.
  • Avoid Disaster Scams - Learn how to avoid charity and home repair cams after a disaster, from the Federal Trade Commission.
  • Guides for Rebuilding - The U.S. Department of Housing and Urban Development offers disaster recovery guides for builders.
  • Food Assistance - USDA provides food to disaster relief organizations for people affected by a disaster. It also offers grants for rural communities with water quality and supply issues, and assistance to farmers and others for natural disaster losses.
  • Business Loans – Your business may be eligible for disaster assistance from the Small Business Administration.
  • Government Contracting – The General Services Administration helps federal, state, and local governments get supplies, equipment, and services needed to support disaster relief.

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Health and Safety

Safety is a primary issue when you're recovering from a disaster. Follow these tips to help ensure your safety and cope with the disaster. If you aren't able to return home, states, tribes, localities, and the Red Cross continue to operate emergency shelters along the East Coast. Here's how to find shelter:

  • Stay informed about the federal public health response and recovery effort, food and water safety, preventing disease and injury, safe clean-up, sanitation, and mental health resources.
  • Monitor conditions in your area; find shelter; and let others know you are safe, with the Red Cross Hurricane App.
  • Download the FEMA app to find a map with open shelters and open FEMA Disaster Recovery Centers.
  • Call the Red Cross at 1-800-RED-CROSS (1-800-733-2767).
  • Search for shelters via text message: text: SHELTER and your ZIP code to 43362 (4FEMA). For example: Shelter 01234 (standard rates apply).
  • Check local news media outlets.

Responders: People working on clean-up and helping disaster survivors also need to be concerned about their health and safety. The Department of Labor offers technical assistance and resources to help protect the occupational safety and health of workers in disaster areas.

Cancer patients can have can have weakened immune systems and may be at higher risk for infections, bleeding, fatigue, and injury. Call 1-800-4-CANCER (1-800-422-6237) to learn where to receive care if a disaster event disrupts care or displaces patients.

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Find Family and Friends

  • Red Cross Safe and Well List  – During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.
  • Next of Kin National Registry  – Register with, or search, this emergency contact system if you or your family member is missing, injured, or deceased.
  • International Evacuees and Foreign Nationals  – If you are a tourist or other foreign national and cannot reach family members directly, contact your consulate.

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Donate and Volunteer

Donate Blood caused the cancellation of hundreds of Red Cross blood drives, resulting in a shortage of blood and platelets.

Cash donations are very useful in situations where supplies must be acquired quickly. This is the most efficient way to make an impact with your donations. If you need help in determining who to give to, the National Voluntary Organization Active in Disaster website has a list of major nonprofits that are active in disaster work or you can make your offer through the National Donations Management Network.

Volunteer - Affiliate with existing non-profit organizations before going to the disaster area. Immediately following a disaster, a community can become easily overwhelmed by the amount of generous people who want to help. Contacting and affiliating with an established organization will help to ensure that you are appropriately trained to respond in the most effective way. Be patient: Recovery lasts a lot longer than the media attention. There will be volunteer needs for many months.

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Find Volunteer Opportunities

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What Government is Doing

  • Hurricane Sandy Rebuilding Task Force - The Task Force will coordinate long-term rebuilding plans for the affected region and its infrastructure.
  • Safety and Cleanup - The US Environmental Protection Agency is checking areas affected by Hurricane Sandy for potential contamination, and offers safety and cleanup information for parents, homeowners, communities and local governments, and builders.
  • Federal Building Closures  – The General Services Administration provides a list of closed federal facilities in areas affected by Hurricane Sandy.
  • Social Security Office Closures  – If your local Social Security office is closed, there may be other ways to complete your business.
  • Power Restoration  – The Department of Energy is supporting utility power restoration.
  • Federal Communications Commission  – View notices on filing deadlines and information on the commission’s efforts to support the recovery of communications infrastructure.
  • Restoring Wildlife Refuges  – The Fish and Wildlife Service is working to assess damage to National Wildlife Refuges, and restore storm damaged areas for safe public access.
  • Customs and Border Protection - News, photos and videos of Customs and Border Protection officers resume work in New York and New Jersey.
  • Federal Employees and Retirees - The Office of Personnel Management has information about leave and pay for federal employees and retirees.

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Hurricane Sandy Widget

To use the widget on your own site, copy the code below and paste it onto your web page:

<iframe 
src="http://www.usa.gov/widgets/sandy/sandy-2012-widget.htm" 
height="298" width="200" 
frameborder="0" scrolling="auto" title="Hurricane 
Sandy Widget">
<a href="http://www.usa.gov/Topics/Weather/Hurricane/sandy.shtml">
Government Resources to Help You Recover 
from Hurricane Sandy</a></iframe>

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The Filing State Tax Free

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