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IRS.gov Website
Publication 17
taxmap/pub17/p17-125.htm#en_us_publink100034093

Chapter 24
Contributions(p157)

What's New(p157)


taxmap/pub17/p17-125.htm#en_us_publink100034095

Haiti relief.(p157)

If you made a cash contribution after January 11, 2010, and before March 1, 2010, for the relief of the victims of the January 12, 2010, earthquake in Haiti, and you deducted that contribution on your 2009 return, you cannot deduct it on your 2010 return.
taxmap/pub17/p17-125.htm#en_us_publink1000252419

Expired provisions.(p157)

The following provisions have expired and will not apply for 2010.
EIC
At the time this publication went to print, Congress was considering legislation that would reinstate these expired tax benefits. To find out if this legislation was enacted, and for more details, go to www.irs.gov/formspubs.
taxmap/pub17/p17-125.htm#TXMP4776ee17
This chapter explains how to claim a deduction for your charitable contributions. It discusses the following topics.
A charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or expecting to get, anything of equal value.
taxmap/pub17/p17-125.htm#en_us_publink100034099

Form 1040 required.(p157)

rule
To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you.

taxmap/pub17/p17-125.htm#TXMP7dba4906

Useful items

You may want to see:


Publication
 78 Cumulative List of Organizations
 526 Charitable Contributions
 561 Determining the Value of Donated Property
Form (and Instructions)
 Schedule A (Form 1040): Itemized Deductions
 8283: Noncash Charitable Contributions
taxmap/pub17/p17-125.htm#en_us_publink100034100

Organizations That Qualify To Receive Deductible Contributions(p157)

rule
You can deduct your contributions only if you make them to a qualified organization. To become a qualified organization, most organizations other than churches and governments, as described below, must apply to the IRS.
Deposit
You can ask any organization whether it is a qualified organization, and most will be able to tell you. Or you can check IRS Publication 78, which lists most qualified organizations. You may find Publication 78 in your local library's reference section. Or you can find it on the Internet at  
www.irs.gov/app/pub-78. You can also call the IRS at 1-877-829-5500 to find out if an organization is qualified. (For TTY/TDD help, call 1-800-829-4059).
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Types of Qualified Organizations(p158)

rule
Generally, only the five following types of organizations can be qualified organizations.
  1. 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). It must be organized and operated only for one or more of the following purposes.
    1. Religious.
    2. Charitable.
    3. Educational.
    4. Scientific.
    5. Literary.
    6. The prevention of cruelty to children or animals.
    Certain organizations that foster national or international amateur sports competition also qualify.
  2. War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions.
  3. Domestic fraternal societies, orders, and associations operating under the lodge system. Note. 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.
  4. Certain nonprofit cemetery companies or corporations. Note. 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.
  5. The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Note. To be deductible, your contribution to this type of organization must be made solely for public purposes.
taxmap/pub17/p17-125.htm#en_us_publink100034103

Examples.(p158)

rule
The following list gives some examples of qualified organizations.
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Certain foreign charitable organizations.(p158)

rule
Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Generally, you must have income from sources in that country. For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526.