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Publication 17
taxmap/pub17/p17-127.htm#en_us_publink100034136

Contributions 
You Cannot Deduct(p161)

rule
There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. (See Contributions to Individuals and Contributions to Nonqualified Organizations, next.) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit.
taxmap/pub17/p17-127.htm#en_us_publink100034137

Contributions to Individuals(p161)

rule
You cannot deduct contributions to specific individuals, including the following.
taxmap/pub17/p17-127.htm#en_us_publink100034138

Contributions to Nonqualified Organizations(p161)

rule
You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following.
  1. Certain state bar associations if:
    1. The state bar is not a political subdivision of a state,
    2. The bar has private, as well as public, purposes, such as promoting the professional interests of members, and
    3. Your contribution is unrestricted and can be used for private purposes.
  2. Chambers of commerce and other business leagues or organizations (but see chapter 28).
  3. Civic leagues and associations.
  4. Communist organizations.
  5. Country clubs and other social clubs.
  6. Foreign organizations other than:
    1. A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds or if the foreign organization is only an administrative arm of the U.S. organization, or
    2. Certain Canadian, Israeli, or Mexican charitable organizations. See Certain foreign charitable organizations under Organizations That Qualify To Receive Deductible Contributions, earlier.
  7. Homeowners' associations.
  8. Labor unions (but see chapter 28).
  9. Political organizations and candidates.
taxmap/pub17/p17-127.htm#en_us_publink100034139

Contributions From 
Which You Benefit(p161)

rule
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. See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. These contributions include the following.
taxmap/pub17/p17-127.htm#en_us_publink100034140

Value of Time or Services(p161)

rule
You cannot deduct the value of your time or services, including:
taxmap/pub17/p17-127.htm#en_us_publink100034141

Personal Expenses(p161)

rule
You cannot deduct personal, living, or family expenses, such as the following items.
taxmap/pub17/p17-127.htm#en_us_publink100034142

Appraisal Fees(p161)

rule
Fees that you pay to find the fair market value of donated property are not deductible as contributions (but see chapter 28).