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 by a taxpayer. The line
items to be completed 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.)
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 23
field – column 1 
26. Subtract line 25 from line 8
field – column 1 
27. Subtract line 25 from line 7
field – 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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