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Free State Tax Return

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Free State Tax Return

Free state tax return Publication 526 - Main Content Table of Contents 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 Expenses of Whaling Captains 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 to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Free state tax return Text message. Free state tax return Credit card. Free state tax return Pay-by-phone account. Free state tax return Stock certificate. Free state tax return Promissory note. Free state tax return Option. Free state tax return Borrowed funds. Free state tax return Conditional gift. Free state tax return Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Free state tax return Total deduction over $500. Free state tax return Deduction over $5,000 for one item. Free state tax return Vehicle donations. Free state tax return Clothing and household items not in good used condition. Free state tax return Easement on building in historic district. Free state tax return Deduction over $500,000. Free state tax return How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Free state tax return Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Free state tax return How to check whether an organization can receive deductible charitable contributions. Free state tax return   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Free state tax return Or go to IRS. Free state tax return gov. Free state tax return Click on “Tools” and then on “Exempt Organizations Select Check” (www. Free state tax return irs. Free state tax return gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Free state tax return This online tool will enable you to search for qualified organizations. Free state tax return You can also call the IRS to find out if an organization is qualified. Free state tax return Call 1-877-829-5500. Free state tax return 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. Free state tax return Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Free state tax return gsa. Free state tax return gov/fedrelay. Free state tax return Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Free state tax return 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). Free state tax return 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. Free state tax return Certain organizations that foster national or international amateur sports competition also qualify. Free state tax return War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Free state tax return Domestic fraternal societies, orders, and associations operating under the lodge system. Free state tax return (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. Free state tax return ) Certain nonprofit cemetery companies or corporations. Free state tax return (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. Free state tax return ) The United States or any state, the District of Columbia, a U. Free state tax return S. Free state tax return possession (including Puerto Rico), a political subdivision of a state or U. Free state tax return S. Free state tax return possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Free state tax return (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Free state tax return ) Example 1. Free state tax return You contribute cash to your city's police department to be used as a reward for information about a crime. Free state tax return The city police department is a qualified organization, and your contribution is for a public purpose. Free state tax return You can deduct your contribution. Free state tax return Example 2. Free state tax return You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Free state tax return Because the trust fund is part of the U. Free state tax return S. Free state tax return Government, you contributed to a qualified organization. Free state tax return You can deduct your contribution. Free state tax return Examples. Free state tax return   The following list gives some examples of qualified organizations. Free state tax return Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Free state tax return Most nonprofit charitable organizations such as the American Red Cross and the United Way. Free state tax return Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Free state tax return 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. Free state tax return 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 . Free state tax return Nonprofit hospitals and medical research organizations. Free state tax return Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Free state tax return Nonprofit volunteer fire companies. Free state tax return Nonprofit organizations that develop and maintain public parks and recreation facilities. Free state tax return Civil defense organizations. Free state tax return Canadian charities. Free state tax return   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Free state tax return To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Free state tax return See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Free state tax return Mexican charities. Free state tax return   Under the U. Free state tax return S. Free state tax return -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Free state tax return S. Free state tax return law. Free state tax return To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Free state tax return The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Free state tax return Israeli charities. Free state tax return   Under the U. Free state tax return S. Free state tax return -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Free state tax return S. Free state tax return law. Free state tax return To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Free state tax return The limits described in Limits on Deductions , later, apply. Free state tax return The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Free state tax return Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Free state tax return 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. Free state tax return The contributions must be made to a qualified organization and not set aside for use by a specific person. Free state tax return 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. Free state tax return See Contributions of Property , later. Free state tax return 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. Free state tax return In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Free state tax return See Limits on Deductions , later. Free state tax return Table 1 in this publication gives examples of contributions you can and cannot deduct. Free state tax return 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. Free state tax return Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Free state tax return If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Free state tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Free state tax return Example 1. Free state tax return You pay $65 for a ticket to a dinner-dance at a church. Free state tax return Your entire $65 payment goes to the church. Free state tax return The ticket to the dinner-dance has a fair market value of $25. Free state tax return When you buy your ticket, you know its value is less than your payment. Free state tax return To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Free state tax return You can deduct $40 as a charitable contribution to the church. Free state tax return Example 2. Free state tax return At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Free state tax return The amount you pay is no more than the fair rental value. Free state tax return You have not made a deductible charitable contribution. Free state tax return Athletic events. Free state tax return   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. Free state tax return   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Free state tax return Subtract the price of the tickets from your payment. Free state tax return You can deduct 80% of the remaining amount as a charitable contribution. Free state tax return Example 1. Free state tax return You pay $300 a year for membership in a university's athletic scholarship program. Free state tax return 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. Free state tax return You can deduct $240 (80% of $300) as a charitable contribution. Free state tax return Example 2. Free state tax return 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. Free state tax return You must subtract the usual price of a ticket ($120) from your $300 payment. Free state tax return The result is $180. Free state tax return Your deductible charitable contribution is $144 (80% of $180). Free state tax return Charity benefit events. Free state tax return   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. Free state tax return   If there is an established charge for the event, that charge is the value of your benefit. Free state tax return If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Free state tax return Whether you use the tickets or other privileges has no effect on the amount you can deduct. Free state tax return However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Free state tax return    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. Free state tax return If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Free state tax return Example. Free state tax return You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Free state tax return Printed on the ticket is “Contribution–$40. Free state tax return ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Free state tax return Membership fees or dues. Free state tax return   You may be able to deduct membership fees or dues you pay to a qualified organization. Free state tax return However, you can deduct only the amount that is more than the value of the benefits you receive. Free state tax return   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Free state tax return They are not qualified organizations. Free state tax return Certain membership benefits can be disregarded. Free state tax return   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Free state tax return 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. Free state tax return 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. Free state tax return 20. Free state tax return Token items. Free state tax return   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Free state tax return You receive only a small item or other benefit of token value. Free state tax return 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. Free state tax return The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Free state tax return Written statement. Free state tax return   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. Free state tax return The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Free state tax return It must also give you a good faith estimate of the value of those goods or services. Free state tax return   The organization can give you the statement either when it solicits or when it receives the payment from you. Free state tax return Exception. Free state tax return   An organization will not have to give you this statement if one of the following is true. Free state tax return 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. Free state tax return You receive only items whose value is not substantial as described under Token items , earlier. Free state tax return You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Free state tax return Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Free state tax return 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 (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Free state tax return You can deduct up to $50 a month for each full calendar month the student lives with you. Free state tax return Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Free state tax return Qualified organization. Free state tax return   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Free state tax return For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Free state tax return But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Free state tax return Relative. Free state tax return   The term “relative” means any of the following persons. Free state tax return Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Free state tax return A legally adopted child is considered your child. Free state tax return Your brother, sister, half brother, half sister, stepbrother, or stepsister. Free state tax return Your father, mother, grandparent, or other direct ancestor. Free state tax return Your stepfather or stepmother. Free state tax return A son or daughter of your brother or sister. Free state tax return A brother or sister of your father or mother. Free state tax return Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Free state tax return Dependent. Free state tax return   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free state tax return    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Free state tax return S. Free state tax return residents and cannot be claimed as dependents. Free state tax return Qualifying expenses. Free state tax return   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Free state tax return Expenses that do not qualify. Free state tax return   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Free state tax return Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Free state tax return Reimbursed expenses. Free state tax return   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Free state tax return However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Free state tax return Mutual exchange program. Free state tax return   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. Free state tax return Reporting expenses. Free state tax return   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Free state tax return Out-of-Pocket Expenses in Giving Services Table 2. Free state tax return Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Free state tax return All of the rules explained in this publication also apply. Free state tax return See, in particular, Out-of-Pocket Expenses in Giving Services . Free state tax return Question Answer I volunteer 6 hours a week in the office of a qualified organization. Free state tax return The receptionist is paid $10 an hour for the same work. Free state tax return Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Free state tax return  The office is 30 miles from my home. Free state tax return 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. Free state tax return If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Free state tax return I volunteer as a Red Cross nurse's aide at a hospital. Free state tax return 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. Free state tax return I pay a babysitter to watch my children while I volunteer for a qualified organization. Free state tax return 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. Free state tax return (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Free state tax return ) 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. Free state tax return 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. Free state tax return Table 2 contains questions and answers that apply to some individuals who volunteer their services. Free state tax return Underprivileged youths selected by charity. Free state tax return   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Free state tax return The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Free state tax return Your own similar expenses in accompanying the youths are not deductible. Free state tax return Conventions. Free state tax return   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Free state tax return However, see Travel , later. Free state tax return   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Free state tax return You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Free state tax return   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. Free state tax return You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Free state tax return Uniforms. Free state tax return   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. Free state tax return Foster parents. Free state tax return   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. Free state tax return A qualified organization must select the individuals you take into your home for foster care. Free state tax return   You can deduct expenses that meet both of the following requirements. Free state tax return They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Free state tax return They are incurred primarily to benefit the qualified organization. Free state tax return   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. Free state tax return For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free state tax return Example. Free state tax return You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Free state tax return Your unreimbursed expenses are not deductible as charitable contributions. Free state tax return Church deacon. Free state tax return   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Free state tax return These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Free state tax return Car expenses. Free state tax return   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Free state tax return You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Free state tax return   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. Free state tax return   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Free state tax return   You must keep reliable written records of your car expenses. Free state tax return For more information, see Car expenses under Records To Keep, later. Free state tax return Travel. Free state tax return   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. Free state tax return This applies whether you pay the expenses directly or indirectly. Free state tax return You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Free state tax return   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Free state tax return 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. Free state tax return 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. Free state tax return Example 1. Free state tax return You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Free state tax return You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Free state tax return You participate in the activities of the group and enjoy your time with them. Free state tax return You oversee the breaking of camp and you transport the group home. Free state tax return You can deduct your travel expenses. Free state tax return Example 2. Free state tax return You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Free state tax return The project is sponsored by a charitable organization. Free state tax return In most circumstances, you cannot deduct your expenses. Free state tax return Example 3. Free state tax return You work for several hours each morning on an archeological dig sponsored by a charitable organization. Free state tax return The rest of the day is free for recreation and sightseeing. Free state tax return You cannot take a charitable contribution deduction even though you work very hard during those few hours. Free state tax return Example 4. Free state tax return You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Free state tax return In the evening you go to the theater. Free state tax return You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Free state tax return Daily allowance (per diem). Free state tax return   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. Free state tax return You may be able to deduct any necessary travel expenses that are more than the allowance. Free state tax return Deductible travel expenses. Free state tax return   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. Free state tax return Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Free state tax return For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Free state tax return Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Free state tax return The deduction is limited to $10,000 a year. Free state tax return To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Free state tax return Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Free state tax return Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Free state tax return You must keep records showing the time, place, date, amount, and nature of the expenses. Free state tax return For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Free state tax return irs. Free state tax return gov/pub/irs-irbs/irb06-47. Free state tax return pdf. Free state tax return Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Free state tax return You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Free state tax return Detailed discussions of these items follow. Free state tax return Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Free state tax return Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Free state tax return Contributions to individuals who are needy or worthy. Free state tax return You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Free state tax return 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. Free state tax return Example. Free state tax return You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Free state tax return However, you cannot deduct contributions earmarked for relief of a particular individual or family. Free state tax return Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Free state tax return Expenses you paid for another person who provided services to a qualified organization. Free state tax return Example. Free state tax return Your son does missionary work. Free state tax return You pay his expenses. Free state tax return You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Free state tax return Payments to a hospital that are for a specific patient's care or for services for a specific patient. Free state tax return You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Free state tax return Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Free state tax return 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. Free state tax return Chambers of commerce and other business leagues or organizations. Free state tax return Civic leagues and associations. Free state tax return Communist organizations. Free state tax return Country clubs and other social clubs. Free state tax return Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Free state tax return (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Free state tax return ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Free state tax return However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Free state tax return For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Free state tax return The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Free state tax return Homeowners' associations. Free state tax return Labor unions. Free state tax return But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Free state tax return See Publication 529, Miscellaneous Deductions. Free state tax return Political organizations and candidates. Free state tax return 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. Free state tax return See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Free state tax return These contributions include the following. Free state tax return Contributions for lobbying. Free state tax return This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Free state tax return Contributions to a retirement home for room, board, maintenance, or admittance. Free state tax return Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Free state tax return Costs of raffles, bingo, lottery, etc. Free state tax return 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. Free state tax return For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Free state tax return Dues to fraternal orders and similar groups. Free state tax return However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Free state tax return Tuition, or amounts you pay instead of tuition. Free state tax return 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. Free state tax return 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. Free state tax return ” Contributions connected with split-dollar insurance arrangements. Free state tax return You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Free state tax return Example. Free state tax return You donate money to a charitable organization. Free state tax return The charity uses the money to purchase a cash value life insurance policy. Free state tax return The beneficiaries under the insurance policy include members of your family. Free state tax return Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Free state tax return Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Free state tax return You must have been at least age 70½ when the distribution was made. Free state tax return Your total QCDs for the year cannot be more than $100,000. Free state tax return If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Free state tax return See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Free state tax return 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. Free state tax return Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Free state tax return 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. Free state tax return Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Free state tax return However, you may be able to claim a tax credit for these expenses. Free state tax return Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Free state tax return See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Free state tax return You also may be able to claim an exemption for the child. Free state tax return See Exemptions for Dependents in Publication 501 for more information. Free state tax return Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Free state tax return But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Free state tax return See Deductions Subject to the 2% Limit in Publication 529 for more information. Free state tax return Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Free state tax return There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Free state tax return Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Free state tax return For details, see Internal Revenue Code section 170(f)(18). Free state tax return Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Free state tax return For details, see Partial Interest in Property under Contributions of Property, later. Free state tax return 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. Free state tax return However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Free state tax return See Giving Property That Has Increased in Value , later. Free state tax return 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. Free state tax return Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Free state tax return These special rules are described next. Free state tax return Clothing and Household Items 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. Free state tax return Exception. Free state tax return   You can take a deduction for a contribution of an item of clothing or a 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. Free state tax return Household items. Free state tax return   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Free state tax return   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Free state tax return Fair market value. Free state tax return   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Free state tax return Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Free state tax return 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. Free state tax return Deduction more than $500. Free state tax return   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. Free state tax return 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. Free state tax return Form 1098-C. Free state tax return   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. Free state tax return The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Free state tax return   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Free state tax return S. Free state tax return Individual Income Tax Transmittal for an IRS e-file Return, 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. Free state tax return   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Free state tax return    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Free state tax return But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Free state tax return Filing deadline approaching and still no Form 1098-C. Free state tax return   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Free state tax return Request an automatic 6-month extension of time to file your return. Free state tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Free state tax return S. Free state tax return Individual Income Tax Return. Free state tax return For more information, see the instructions for Form 4868. Free state tax return File the return on time without claiming the deduction for the qualified vehicle. Free state tax return After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Free state tax return S. Free state tax return Individual Income Tax Return, claiming the deduction. Free state tax return Attach Copy B of Form 1098-C (or other statement) to the amended return. Free state tax return Exceptions. Free state tax return   There are two exceptions to the rules just described for deductions of more than $500. Free state tax return Exception 1—vehicle used or improved by organization. Free state tax return   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. Free state tax return 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. Free state tax return The Form 1098-C (or other statement) will show whether this exception applies. Free state tax return    Exception 2—vehicle given or sold to needy individual. Free state tax return   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. Free state tax return 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. Free state tax return The Form 1098-C (or other statement) will show whether this exception applies. Free state tax return   This exception does not apply if the organization sells the vehicle at auction. Free state tax return In that case, you cannot deduct the vehicle's fair market value. Free state tax return Example. Free state tax return Anita donates a used car to a qualified organization. Free state tax return She bought it 3 years ago for $9,000. Free state tax return A used car guide shows the fair market value for this type of car is $6,000. Free state tax return However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Free state tax return Neither exception 1 nor exception 2 applies. Free state tax return If Anita itemizes her deductions, she can deduct $2,900 for her donation. Free state tax return She must attach Form 1098-C and Form 8283 to her return. Free state tax return Deduction $500 or less. Free state tax return   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. Free state tax return 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. Free state tax return   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. Free state tax return The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Free state tax return Fair market value. Free state tax return   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Free state tax return Donations of inventory. Free state tax return   The vehicle donation rules just described do not apply to donations of inventory. Free state tax return For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Free state tax return See Inventory , later. Free state tax return Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Free state tax return This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Free state tax return Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Free state tax return Your basis does not include transportation or travel costs. Free state tax return It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Free state tax return In addition, it does not include the value of your time. Free state tax return Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Free state tax return Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Free state tax return This prevents you from deducting the same amount as both investment interest and a charitable contribution. Free state tax return If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Free state tax return The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Free state tax return For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Free state tax return Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Free state tax return Right to use property. Free state tax return   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Free state tax return Example 1. Free state tax return You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Free state tax return Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Free state tax return Example 2. Free state tax return Mandy White owns a vacation home at the beach that she sometimes rents to others. Free state tax return For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Free state tax return At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Free state tax return Mandy cannot claim a deduction because of the partial interest rule. Free state tax return Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Free state tax return See Contributions From Which You Benefit , earlier. Free state tax return Exceptions. Free state tax return   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Free state tax return A remainder interest in your personal home or farm. Free state tax return A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Free state tax return Example. Free state tax return You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Free state tax return You can deduct the value of the remainder interest. Free state tax return An undivided part of your entire interest. Free state tax return This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Free state tax return But see Fractional Interest in Tangible Personal Property , later. Free state tax return Example. Free state tax return You contribute voting stock to a qualified organization but keep the right to vote the stock. Free state tax return The right to vote is a substantial right in the stock. Free state tax return You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Free state tax return A partial interest that would be deductible if transferred to certain types of trusts. Free state tax return A qualified conservation contribution (defined later). Free state tax return For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Free state tax return Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Free state tax return If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Free state tax return Tangible personal property is defined later under Future Interest in Tangible Personal Property . Free state tax return A fractional interest in property is an undivided portion of your entire interest in the property. Free state tax return Example. Free state tax return An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Free state tax return Recapture of deduction. Free state tax return   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Free state tax return You contributed a fractional interest in tangible personal property after August 17, 2006. Free state tax return You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Free state tax return   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Free state tax return Additional tax. Free state tax return   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Free state tax return Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Free state tax return Qualified organization. Free state tax return   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Free state tax return The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Free state tax return   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Free state tax return Qualified real property interest. Free state tax return   This is any of the following interests in real property. Free state tax return Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Free state tax return A remainder interest. Free state tax return A restriction (granted in perpetuity) on the use that may be made of the real property. Free state tax return Conservation purposes. Free state tax return   Your contribution must be made only for one of the following conservation purposes. Free state tax return Preserving land areas for outdoor recreation by, or for the education of, the general public. Free state tax return Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Free state tax return Preserving open space, including farmland and forest land, if it yields a significant public benefit. Free state tax return The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Free state tax return Preserving a historically important land area or a certified historic structure. Free state tax return Building in registered historic district. Free state tax return   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Free state tax return The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Free state tax return You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Free state tax return You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Free state tax return   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Free state tax return For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Free state tax return   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Free state tax return See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Free state tax return You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Free state tax return See Deductions Subject to the 2% Limit in Publication 529 for more information. Free state tax return More information. Free state tax return   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Free state tax return For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Free state tax return For more information about qualified conservation contributions, see Regulations section 1. Free state tax return 170A-14. Free state tax return Future Interest in Tangible Personal Property 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. Free state tax return But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Free state tax return Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Free state tax return Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Free state tax return Tangible personal property. Free state tax return   This is any property, other than land or buildings, that can be seen or touched. Free state tax return It includes furniture, books, jewelry, paintings, and cars. Free state tax return Future interest. Free state tax return   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. Free state tax return Example. Free state tax return You own an antique car that you contribute to a museum. Free state tax return You give up ownership, but retain the right to keep the car in your garage with your personal collection. Free state tax return Because you keep an interest in the property, you cannot deduct the contribution. Free state tax return If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Free state tax return Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Free state tax return The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Free state tax return You must remove the amount of your charitable contribution deduction from your opening inventory. Free state tax return It is not part of the cost of goods sold. Free state tax return If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Free state tax return Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Free state tax return For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Free state tax return A special rule applies to certain donations of food inventory. Free state tax return See Food Inventory, later. Free state tax return Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Free state tax return Intellectual property means any of the following: Patents. Free state tax return Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Free state tax return Trademarks. Free state tax return Trade names. Free state tax return Trade secrets. Free state tax return Know-how. Free state tax return Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Free state tax return Other similar property or applications or registrations of such property. Free state tax return Additional deduction based on income. Free state tax return   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Free state tax return   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Free state tax return In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Free state tax return However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Free state tax return   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Free state tax return The additional deductions cannot be taken for intellectual property donated to certain private foundations. Free state tax return Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Free state tax return   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Free state tax return   The organization is required to file an information return showing the income from the property, with a copy to you. Free state tax return This is done on Form 8899, Notice of Income From Donated Intellectual Property. Free state tax return Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Free state tax return Publication 561 contains a more complete discussion. Free state tax return 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. Free state tax return Used clothing. Free state tax return   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Free state tax return There are no fixed formulas or methods for finding the value of items of clothing. Free state tax return   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. Free state tax return      Also see Clothing and Household Items , earlier. Free state tax return Example. Free state tax return    Kristin donated a coat to a thrift store operated by her church. Free state tax return She paid $300 for the coat 3 years ago. Free state tax return Similar coats in the thrift store sell for $50. Free state tax return The fair market value of the coat is $50. Free state tax return Kristin's donation is limited to $50. Free state tax return Household items. Free state tax return   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Free state tax return These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Free state tax return For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Free state tax return   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Free state tax return Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Free state tax return Do not include any of this evidence with your tax return. Free state tax return   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Free state tax return   Also see Clothing and Household Items , earlier. Free state tax return Cars, boats, and airplanes. Free state tax return   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Free state tax return Boats. Free state tax return   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Free state tax return Cars. Free state tax return   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. Free state tax return The guides may be published monthly or seasonally, and for different regions of the country. Free state tax return These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Free state tax return The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Free state tax return But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Free state tax return   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Free state tax return You can also find used car pricing information on the Internet. Free state tax return   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Free state tax return However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Free state tax return The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Free state tax return Example. Free state tax return You donate a used car in poor condition to a local high school for use by students studying car repair. Free state tax return A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Free state tax return However, the guide shows the price for a private party sale of the car is only $750. Free state tax return The fair market value of the car is considered to be $750. Free state tax return Large quantities. Free state tax return   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. Free state tax return Example. Free state tax return You purchase 500 bibles for $1,000. Free state tax return The person who sells them to you says the retail value of these bibles is $3,000. Free state tax return If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Free state tax return Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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Contact My Local Office in Rhode Island

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Providence  380 Westminster St.
Providence, RI 02903 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(401) 525-4282 
Warwick  60 Quaker Ln.
Warwick, RI 02886 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(401) 826-4797 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (401) 528-1921 in Providence or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these program for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
380 Westminster Street
Providence, RI  02903

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free State Tax Return

Free state tax return 1. Free state tax return   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Free state tax return For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Free state tax return If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Free state tax return Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Free state tax return Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Free state tax return Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Free state tax return Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Free state tax return 3. Free state tax return If your organization is a central organization with exempt status, see Group Exemption Letter , later. Free state tax return All applications must be signed by an authorized individual. Free state tax return Form 1023, Application for Recognition of Exemption. Free state tax return   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Free state tax return Form 1024, Application for Recognition of Exemption Under Section 501(a). Free state tax return    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Free state tax return , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Free state tax return , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Free state tax return of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Free state tax return  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Free state tax return Letter application. Free state tax return   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Free state tax return See Required Inclusions for the information to include with the letter application. Free state tax return Form 1028. Free state tax return   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Free state tax return You must also submit Form 8718. Free state tax return Form 8871. Free state tax return    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Free state tax return See Political Organization Income Tax Return , later. Free state tax return    Some organizations do not have to use specific application forms. Free state tax return The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Free state tax return It is also shown in the Organization Reference Chart, later. Free state tax return Power of attorney. Free state tax return   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Free state tax return The power of attorney must specifically authorize an individual to represent your organization. Free state tax return You cannot name an organization, firm, etc. Free state tax return as your representative. Free state tax return Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Free state tax return The categories of individuals who can represent you before the IRS are listed on the form. Free state tax return Non-exemption for terrorist organizations. Free state tax return   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Free state tax return User fee. Free state tax return   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Free state tax return If you are filing Form 1023, user fee information is included in Part XI. Free state tax return If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Free state tax return and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Free state tax return Your payment must accompany your request. Free state tax return The IRS will not process a request unless the fee has been paid. Free state tax return    For the current user fee amount and processing time for applications go to IRS. Free state tax return gov and select “Charities and Non-Profits” from the buttons near the top. Free state tax return Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Free state tax return You can also call 1-877-829-5500. Free state tax return Required Inclusions Employer identification number (EIN). Free state tax return   Every exempt organization must have an EIN, whether or not it has any employees. Free state tax return An EIN is required before an exemption application is submitted. Free state tax return Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Free state tax return The EIN is issued immediately once the application information is validated. Free state tax return By telephone at 1-800-829-4933, from 7:00 a. Free state tax return m. Free state tax return to 7:00 p. Free state tax return m. Free state tax return local time, Monday through Friday. Free state tax return The EIN is provided over the phone to an authorized individual. Free state tax return By mailing or faxing Form SS-4, Application for Employer Identification Number. Free state tax return If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Free state tax return    Use only one method for each entity so you do not receive more than one EIN for an entity. Free state tax return   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Free state tax return Organizing documents. Free state tax return   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Free state tax return   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Free state tax return (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Free state tax return ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Free state tax return Bylaws. Free state tax return   Bylaws alone are not organizing documents. Free state tax return However, if your organization has adopted bylaws, include a current copy. Free state tax return The bylaws need not be signed if submitted as an attachment. Free state tax return   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Free state tax return    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Free state tax return Conformed copy. Free state tax return   A conformed copy is a copy that agrees with the original and all amendments to it. Free state tax return If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Free state tax return With either option, the officer must certify that the document is a complete and accurate copy of the original. Free state tax return A certificate of incorporation should be approved and dated by an appropriate state official. Free state tax return Attachments. Free state tax return    When submitting attachments, every attachment should show your organization's name and EIN. Free state tax return It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Free state tax return Original documents. Free state tax return   Do not submit original documents because they become part of the IRS file and cannot be returned. Free state tax return Description of activities. Free state tax return   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Free state tax return When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Free state tax return   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Free state tax return The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Free state tax return   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Free state tax return   Your application should describe completely and in detail your past, present, and planned activities. Free state tax return Financial data. Free state tax return   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Free state tax return For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Free state tax return   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Free state tax return Exempt status established in application. Free state tax return   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Free state tax return Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Free state tax return If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Free state tax return Incomplete application. Free state tax return   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Free state tax return The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Free state tax return   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Free state tax return   Generally, the user fee will not be refunded if an incomplete application is filed. Free state tax return   Additional information may be requested if necessary to clarify the nature of your organization. Free state tax return Application made under wrong paragraph of section 501(c). Free state tax return   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Free state tax return If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Free state tax return It must also supply any additional information required for the application under the new paragraph. Free state tax return Different application form needed. Free state tax return   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Free state tax return Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Free state tax return If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Free state tax return   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Free state tax return This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Free state tax return IRS responses. Free state tax return   Organizations that submit a complete application will receive an acknowledgment from the IRS. Free state tax return Others will receive a letter requesting more information or returning an incomplete application. Free state tax return Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Free state tax return These letters will be sent out as soon as possible after receipt of the organization's application. Free state tax return Withdrawal of application. Free state tax return   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Free state tax return However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Free state tax return The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Free state tax return Requests for withholding of information from the public. Free state tax return   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Free state tax return The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Free state tax return )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Free state tax return Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Free state tax return ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Free state tax return Be filed with the office where your organization files the documents in which the material to be withheld is contained. Free state tax return Where to file. Free state tax return   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Free state tax return    Form 8940, Request for Miscellaneous Determination. Free state tax return You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Free state tax return Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Free state tax return See Form 8940 and instructions for more information. Free state tax return Requests other than applications. Free state tax return Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Free state tax return ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Free state tax return The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Free state tax return R. Free state tax return B. Free state tax return 237. Free state tax return Referral to EO Technical. Free state tax return   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free state tax return EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Free state tax return An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Free state tax return If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Free state tax return Reminder. Free state tax return   The law requires payment of a user fee for determination letter requests. Free state tax return Go to IRS. Free state tax return gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Free state tax return Payment must accompany each request. Free state tax return Rulings and Determination Letters Elimination of the advance public charity status. Free state tax return   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Free state tax return Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Free state tax return The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Free state tax return See Elimination of the Advance Ruling Process . Free state tax return An organization must describe fully the activities in which it expects to engage. Free state tax return This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Free state tax return When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Free state tax return Adverse determination. Free state tax return   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Free state tax return An organization can appeal a proposed adverse ruling or determination letter. Free state tax return See Appeal Procedures , later. Free state tax return Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Free state tax return (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Free state tax return ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Free state tax return If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Free state tax return If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Free state tax return A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Free state tax return Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Free state tax return Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Free state tax return When revocation takes effect. Free state tax return   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Free state tax return Material change in organization. Free state tax return   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Free state tax return Relief from retroactivity. Free state tax return   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Free state tax return For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Free state tax return R. Free state tax return B. Free state tax return 126, sec. Free state tax return 13 (or later update). Free state tax return Foundations. Free state tax return   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Free state tax return Written notice. Free state tax return   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Free state tax return   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Free state tax return The appeal procedures are discussed next. Free state tax return Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Free state tax return This process does not apply to determinations issued by EO Technical. Free state tax return Your organization must submit a statement of its views fully explaining its reasoning. Free state tax return The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Free state tax return Representation. Free state tax return   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Free state tax return Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Free state tax return   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Free state tax return Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Free state tax return These forms can be obtained from the IRS. Free state tax return For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Free state tax return Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Free state tax return If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Free state tax return For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Free state tax return The appeal should include the following information. Free state tax return The organization's name, address, daytime telephone number, and employer identification number. Free state tax return A statement that the organization wants to protest the determination. Free state tax return A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Free state tax return A statement of facts supporting the organization's position in any contested factual issue. Free state tax return A statement outlining the law or other authority the organization is relying on. Free state tax return A statement as to whether a conference at the Appeals Office is desired. Free state tax return The statement of facts in item 4 must be declared true under penalties of perjury. Free state tax return This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Free state tax return ”           Signature. Free state tax return   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Free state tax return Be sure the appeal contains all of the information requested. Free state tax return Incomplete appeals will be returned for completion. Free state tax return If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Free state tax return The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Free state tax return An adverse decision can be appealed to the courts (discussed later). Free state tax return The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free state tax return If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Free state tax return Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Free state tax return EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Free state tax return Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Free state tax return The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Free state tax return In the case of a late-filed application, requesting relief under Regulations section 301. Free state tax return 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Free state tax return The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Free state tax return Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Free state tax return The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Free state tax return An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Free state tax return 270-day period. Free state tax return   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Free state tax return See Application Procedures , earlier, for information needed to complete Form 1023. Free state tax return   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Free state tax return The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Free state tax return Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Free state tax return For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Free state tax return S. Free state tax return District Court or the U. Free state tax return S. Free state tax return Court of Federal Claims. Free state tax return Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Free state tax return For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free state tax return In certain situations, your organization can file suit for a declaratory judgment in the U. Free state tax return S. Free state tax return District Court for the District of Columbia, the U. Free state tax return S. Free state tax return Court of Federal Claims, or the U. Free state tax return S. Free state tax return Tax Court. Free state tax return This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Free state tax return However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Free state tax return Adverse notice of final determination. Free state tax return   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Free state tax return Favorable court rulings - IRS procedure. Free state tax return   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Free state tax return Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Free state tax return A central organization is an organization that has one or more subordinates under its general supervision or control. Free state tax return A subordinate organization is a chapter, local, post, or unit of a central organization. Free state tax return A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Free state tax return A subordinate organization may or may not be incorporated, but it must have an organizing document. Free state tax return A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Free state tax return A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Free state tax return If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Free state tax return If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Free state tax return If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Free state tax return Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Free state tax return You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Free state tax return This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Free state tax return A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Free state tax return If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Free state tax return It need not forward documents already submitted. Free state tax return However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Free state tax return Employer identification number. Free state tax return   The central organization must have an EIN before it submits a completed exemption or group exemption application. Free state tax return Each subordinate must have its own EIN, even if it has no employees. Free state tax return When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Free state tax return Information required for subordinate organizations. Free state tax return   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Free state tax return The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Free state tax return Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Free state tax return A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Free state tax return A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Free state tax return An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Free state tax return A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Free state tax return A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Free state tax return If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Free state tax return For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Free state tax return B. Free state tax return 230 and Revenue Procedure 75-50, 1975-2 C. Free state tax return B. Free state tax return 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Free state tax return For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Free state tax return B. Free state tax return 158, have been met. Free state tax return A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Free state tax return A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Free state tax return New 501(c)(3) organizations that want to be included. Free state tax return   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Free state tax return The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Free state tax return Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Free state tax return The continued existence of the central organization. Free state tax return The continued qualification of the central organization for exemption under section 501(c). Free state tax return The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Free state tax return The annual filing of an information return (Form 990, for example) by the central organization if required. Free state tax return The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Free state tax return Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Free state tax return Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Free state tax return A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Free state tax return Subordinates that have changed their names or addresses during the year. Free state tax return Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Free state tax return Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Free state tax return An annotated directory of subordinates will not be accepted for this purpose. Free state tax return If there were none of the above changes, the central organization must submit a statement to that effect. Free state tax return The same information about new subordinates that was required in the initial application for group exemption. Free state tax return (This information is listed in items 1 through 10, under Information required for subordinate organizations. Free state tax return , earlier. Free state tax return ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Free state tax return The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Free state tax return Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Free state tax return When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Free state tax return However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Free state tax return The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Free state tax return Prev  Up  Next   Home   More Online Publications