Worksheet 2. Applying the Deduction limits

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

Step 2. Figure your deduction for the year and your carryover to the next year.

• 7. Enter your adjusted gross income field
• 8. Multiply line 7 by 0.5. This is your 50% limit field
• Under Contributions to 50% limit organizations:
• 9. Enter the smaller of line 1 or line 8 field – column 2
• 10. Subtract line 9 from line 1 field – column 3
• 11. Subtract line 9 from line 8 field – column 1
• Under Contributions not to 50% limit organizations
• 12. Add lines 1 and 2 field – column 1
• 13. Multiply line 7 by 0.3. This is your 30% limit field – column 1
• 14. Subtract line 12 from line 8 field – column 1
• 15. Enter the smallest of line 5, 13, or 14 field – column 2
• 16. Subtract line 15 from line 5 field – column 3
• 17. Subtract line 15 from line 13 field – column 1
• Under Contributions of capital gain property to 50% limit organizations
• 18. Enter the smallest of line 2, 11, or 13 field – column 2
• 19. Subtract line 18 from line 2 field – column 3
• 20. Subtract line 15 from line 14 field – column 1
• 21. Subtract line 18 from line 13 field – column 1
• Under Other contributions
• 22. Multiply line 7 by 0.2. This is your 20% limit field – column 1
• 23. Enter the smallest of line 6, 17, 20, 21, or 22 field – column 2
• 24. Subtract line 23 from line 6 field – column 3
• 25. Add lines 9, 15, 18, and 23field – column 1
• 26. Subtract line 25 from line 8field – column 1
• 27. Subtract line 25 from line 7field – column 1
• 28. Add lines 25, 26, and 27. Enter the total here and on Schedule A (Form 1040), line 16, or line 17, whichever is appropriate.field – column 3
• 29. add lines 10, 16, 19, 24, 26, and 27. Carry this amount forward to Schedule A (Form 1040) next year.field – column 2

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