Worksheet 2. Applying the Deduction limits

• Step 1. Enter any qualified conservation contributions (QCDs).

• 1. If you are a qualified farmer or rancher, enter any QCCs eligible for the 100% limitfield
• 2. Enter any QCCs not entered on line 1. Do not include this amount on line 3, 4, 5, 6, or 8field

• Step 2. List your other charitable contributions made during the year.

• 3. Enter contributions for relief efforts in Midwestern disaster areas that you elect to treat as qualified contributions. Do not include this amount on line 4 below.field
• 4. Enter your contributions to 50% limit organizations. (Include contributions of capital gain property if you reduced the property's fair market value. Do not include contributions of capital gain property deducted at fair market value.) Do not include any contributions you entered on line 1, 2, or 3field
• 5. Enter your contributions to 50% limit organizations of capital gain property deducted at fair market value field
• 6. Enter your contributions (other than of capital gain property) to qualified organizations that are not 50% limit organizations field
• 7. Enter your contributions for the use of any qualified organization. (But do not enter here any amount that must be entered on line 9.) field
• 8. Add lines 6 and 7 field
• 9. Enter your contributions of capital gain property to or for the use of any qualified organization. (But do not enter here any amount entered on line 4 or 5) field

Step 3. Figure your deduction for the year and your carryover to the next year.

• 10. Enter your adjusted gross income field
• 11. Multiply line 10 by 0.5. This is your 50% limit field
• Under Contributions to 50% limit organizations:
• 12. Enter the smaller of line 4 or line 11 field – column 2
• 13. Subtract line 12 from line 4 field – column 3
• 14. Subtract line 12 from line 11 field – column 1
• Under Contributions not to 50% limit organizations
• 15. Add lines 4 and 5 field – column 1
• 16. Multiply line 10 by 0.3. This is your 30% limit field – column 1
• 17. Subtract line 15 from line 11 field – column 1
• 18. Enter the smallest of line 8, 16, or 17 field – column 2
• 19. Subtract line 18 from line 8 field – column 3
• 20. Subtract line 18 from line 16 field – column 1
• Under Contributions of capital gain property to 50% limit organizations
• 21. Enter the smallest of line 5, 14, or 16 field – column 2
• 22. Subtract line 21 from line 5 field – column 3
• 23. Subtract line 18 from line 17 field – column 1
• 24. Subtract line 18 from line 16 field – column 1
• Under Other contributions
• 25. Multiply line 10 by 0.2. This is your 20% limit field – column 1
• 26. Enter the smallest of line 9, 20, 23, 24, or 25 field – column 2
• 27. Subtract line 26 from line 29 field – column 3
• 28. Add lines 12, 18, 21, and 26field – column 1
• 29. Subtract line 29 from line 12field – column 1
• 30. Enter the smaller of line 2 or line 29field – column 2
• 31. Subtract line 30 from line 2field – column 3
• 32. Subtract line 28 from line 10field – column 1
• 33. Enter the smaller of line 1 or line 32field – column 2
• 34. Subtract line 33 from line 1field – column 3
• 35. Subtract line 33 from line 32field – column 1
• 36. Enter the smaller of line 3 or line 35field – column 2
• 37. Subtract line 3b from line 3field – column 3
• 38. Add lines 28, 30, 33, and 36. Enter the total here and on Schedule A (Form 1040), line 1b or line 17, whichever is appropriate.field – column 2
• 39. Add lines 13, 19, 22, 27, 31, 24, and 37. Carry his amount forward to Schedule A (Form 1040) next year field – column 3

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