FilledIn Worksheet 2. Applying the Deduction limits
Summary: This is an example of the worksheet used to determine
the limit on deductions (if any) that can be claimed as pertains to the text.
The completed line items are:
Step 1. List your other charitable contributions made during
the year.

1. 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 or 2
field = 2,000 
2. Enter your contributions to 50% limit organizations of capital
gain property deducted at fair market value
field = 28,000 
3. Enter your contributions (other than of capital gain property)
to qualified organizations that are not 50% limit organizations
field = 5,000 
4. Enter your contributions for the use of any qualified organization.
(But do not enter here any amount that must be entered on line 8.)
field = 0 
5. Add lines 6 and 6
field = 5,000 
6. 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 3 or 4)
field = 0
Step 2. Figure your deduction for the year and your carryover
to the next year.

7. Enter your adjusted gross income
field = 50,000 
8. Multiply line 9 by 0.5. This is your 50% limit
field = 25,000  Under
Contributions to 50% limit organizations:

9. Enter the smaller of line 3 or line 10
field – column 2 = 2,000 
10. Subtract line 11 from line 3
field – column 3 = 0 
11. Subtract line 11 from line 101
field – column 1 = 23,000  Under
Contributions not to 50% limit organizations

12. Add lines 3 and 4
field – column 1 = 30,000 
13. Multiply line 9 by 0.3. This is your 30% limit
field – column 1=15,000 
14. Subtract line 14 from line 10
field – column 1= 0 
15. Enter the smallest of line 7, 15, or 16
field – column 2 = 0 
16. Subtract line 17 from line 7
field – column 3 = 5,000 
17. Subtract line 17 from line 15
field – column 1 = 15,000  Under
Contributions of capital gain property to 50% limit organizations

18. Enter the smallest of line 4, 13, or 15
field – column 2 = 15,000 
19. Subtract line 20 from line 4
field – column 3 = 13,000 
20. Subtract line 17 from line 16
field – column 1 = 0 
21. Subtract line 20from line 15
field – column 1 = 0  Under
Other contributions

22. Multiply line 9 by 0.2. This is your 20% limit
field – column 1 = 10,000 
23. Enter the smallest of line 8, 19, 22, 23, or 24
field – column 2 = 0 
24. Subtract line 25 from line 8
field – column 3 = 0 
25. Add lines 11, 17, 20, and 25
field – column 1 = 17,000 
26. Subtract line 27 from line 10
field – column 1 = 8,000 
27. Enter the smaller of line 2 or line 28
field – column 2 = 0

28. Subtract line 29 from line 2
field – column 3 = 0

29. Subtract line 27 from line 9
field – column 1 = 33,000 
30. Enter the smaller of line 1 or line 31
field – column 2 = 0 
31. Add lines 27, 29, and 32. Enter the total here and on Schedule
A (Form 1040), line 16, or line 17, whichever is appropriate.
field – column 3 = 17,000 
32. Subtract line 32 from line 1
field – column 1 = 0 
33. Add lines 12, 18, 21, 26, 30, and 34. Carry this amount
forward to Schedule A (Form 1040) next year.
field – column 2 = 18,000
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