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Www military com Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Www military com Tax questions. Www military com Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Www military com irs. Www military com gov/pub526. Www military com What's New Limit on itemized deductions. Www military com  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Www military com For more information and a worksheet, see the instructions for Schedule A (Form 1040). Www military com Reminders Disaster relief. Www military com  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Www military com However, you cannot deduct contributions earmarked for relief of a particular individual or family. Www military com Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Www military com You can also find more information on IRS. Www military com gov. Www military com Enter “disaster relief” in the search box. Www military com Photographs of missing children. Www military com  The IRS is a proud partner with the National Center for Missing and Exploited Children. Www military com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www military com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www military com Introduction This publication explains how to claim a deduction for your charitable contributions. Www military com It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Www military com It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Www military com A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Www military com It is voluntary and is made without getting, or expecting to get, anything of equal value. Www military com Qualified organizations. Www military com   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Www military com You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Www military com Form 1040 required. Www military com   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Www military com The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Www military com Comments and suggestions. Www military com   We welcome your comments about this publication and your suggestions for future editions. Www military com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www military com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www military com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www military com   You can send your comments from www. Www military com irs. Www military com gov/formspubs/. Www military com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www military com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www military com Ordering forms and publications. Www military com   Visit www. Www military com irs. Www military com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www military com Internal Revenue Service 1201 N. Www military com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www military com   If you have a tax question, check the information available on IRS. Www military com gov or call 1-800-829-1040. Www military com We cannot answer tax questions sent to either of the above addresses. Www military com Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Www military com Table 1. Www military com Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Www military com See the rest of this publication for more information and additional rules and limits that may apply. Www military com Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Www military com   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
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Memorial Day

Memorial Day is a federal holiday observed the last Monday in May.


Memorial Day

  • History of Memorial Day  – The Department of Veterans Affairs takes us back to the 1860s, when it all began.
  • Veterans Stories  – Experience war stories from the Veterans History Project.
  • Memorials, Military History, and Monuments  – Memorials to the brave people who defended freedom and liberty of our country, military history, and monuments...
  • Help Your Country  – Provide tips, support the troops, volunteer, donate, work for the government...
  • Patriotic Melodies  – Words, sheet music, and sound recordings for songs from "America the Beautiful" to "You're a Grand Old Flag"

Memorial Day Weekend

  • Barbecue Food Safety  – Simple guidelines for grilling food safely
  • Boating Safety  – Learn from the U.S. Coast Guard how to prevent accidents, injuries, and fatalities while boating.
  • Recipes from and for Americans  – Healthy recipes, collections and publications, kids' recipes, cooking for a crowd...
  • Swimming Safety  – Before you jump in, make sure you know the facts about water safety.
  • Travel Safety  – Airline status, airport screening, foreign travel advisories, citizens abroad...

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Www military com Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. Www military com  Summary: This is a listing of tax publications and commonly used tax forms. Www military com The text states:Tax Publications for Individual Taxpayers. Www military com  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Www military com General Guides. Www military com   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. Www military com   3--Armed Forces' Tax Guide 54--Tax Guide for U. Www military com S. Www military com Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. Www military com S. Www military com Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. Www military com S. Www military com Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. Www military com S. Www military com Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. Www military com S. Www military com Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. Www military com S. Www military com Civil Service Retirement Benefits 901--U. Www military com S. Www military com Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. Www military com   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. Www military com  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. Www military com 1040--U. Www military com S. Www military com Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. Www military com S. Www military com Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. Www military com S. Www military com Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. Www military com S. Www military com Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications