Index of Publication 526 - Charitable Contributions

A

Acknowledgment, Acknowledgment.

Adoption expenses, Adoption expenses, including fees paid to...

Airplanes, donations of, The following rules apply to any donation...

Animal, stuffed, Is the reproduction or preservation of an...

Appraisal fees, Appraisal Fees

Assistance, See: Tax help

Athletic events, Athletic events.

B

Bar association, Certain state bar associations if:

Bargain sales, Bargain Sales

Benefits received from contribution, Contributions From Which You Benefit, Contributions From Which You Benefit

Blood donated, Blood donations to the Red Cross or to blood...

Boats, donations of, The following rules apply to any donation...

Boats, fair market value, Cars, boats, and airplanes.

C

Capital gain property, Capital Gain Property

Car expenses, Car expenses., Car expenses.

Carryovers, Carryovers

Cars, donations of, The following rules apply to any donation...

Cash contributions, records to keep, Cash Contributions

Charitable contribution, defined, A charitable contribution is a donation or...

Charity benefit events, Charity benefit events.

Church deacon, Church deacon.

Clothing:

Deduction for, Clothing and Household Items

Fair market value of, Used clothing.

Comments on publication, Comments and suggestions.

Conservation contribution, Conservation purposes., Special 50% Limit for Qualified Conservation Contributions, Qualified conservation contributions (QCCs)..., Qualified conservation contributions (QCCs)...

Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit

Contributions of property, Contributions of Property

Conventions, Conventions.

D

Deduction limits, Limits on Deductions

Disaster relief, Disaster relief.

Distribution from IRA, Qualified Charitable Distributions

Donor advised funds, Contributions to Donor Advised Funds

E

Easement, Building in registered historic district.

F

Fair market value, Determining Fair Market Value

Farmer, Qualified farmer or rancher.

Food Inventory, Food Inventory

Foreign organizations:

Canadian, The following list gives some examples of...

Israeli, Israeli charities.

Mexican, To deduct your contribution to a Canadian...

Other, Foreign organizations other than:

Form:

1098-C:

Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.

8282, If an organization, within 3 years after...

8283, If your total deduction for all noncash contributions...

Foster parents, Foster parents.

Fractional interest in property, Fractional Interest in Tangible Personal Property

Free tax services, How To Get Tax Help

Future interests in property, Future Interest in Tangible Personal Property

H

Haiti, If you made a cash contribution after January..., In the case of a cash contribution made for...

Help, See: Tax help

Historic building, Building in registered historic district.

Household items:

Deduction for, Clothing and Household Items

Fair market value of, Household items.

How to report, How To Report

Noncash contributions, If you claim amounts paid for a student who...

Student living with you, Reporting expenses for student living with you.

I

Intellectual property, donations of, Patents and Other Intellectual Property

Inventory, Inventory, Food Inventory

IRA, distribution from, Qualified Charitable Distributions

L

Legislation, influencing, Contributions for lobbying. This includes...

Limits on deductions, Limits on Deductions

20% limit, 20% Limit

30% limit, 30% Limit

50% limit, 50% Limit

Calculation, How To Figure Your Deduction When Limits Apply

Capital gain property, Special 30% Limit for Capital Gain Property

Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions

M

Meals, The cost of meals you eat while you perform...

Membership fees or dues, Membership fees or dues.

More information, See: Tax help

Motor vehicles, donations of, The following rules apply to any donation...

Motor vehicles, fair market value, Cars, boats, and airplanes.

N

Noncash contributions:

How to report, If you claim amounts paid for a student who...

Records to keep, Noncash Contributions

Nondeductible contributions, Contributions You Cannot Deduct

Nonqualified organizations, Contributions to Nonqualified Organizations

O

Ordinary income property, Ordinary Income Property

Organizations:

Foreign, Foreign organizations other than:

Nonqualified, Contributions to Nonqualified Organizations

Qualified, Organizations That Qualify To Receive Deductible Contributions

Out-of-pocket expenses, Out-of-Pocket Expenses in Giving Services, Out-of-pocket expenses.

P

Partial interests in property, Partial Interest in Property

Patents, donations of, Patents and Other Intellectual Property

Payroll deductions, Payroll deductions., Payroll deductions.

Penalty, valuation overstatement, You may be liable for a penalty if you overstate...

Personal expenses, Personal Expenses

Private foundation, A private foundation whose contributions...

Private nonoperating foundation, Contributions to private nonoperating foundations., Private nonoperating foundations that make...

Private operating foundation, Private operating foundation.

Property:

Bargain sales, Bargain Sales

Basis, Giving Property That Has Decreased in Value

Capital gain, Capital Gain Property

Capital gain election, Capital gain property election.

Contributions of, Contributions of Property

Decreased in value, Giving Property That Has Decreased in Value

Fair market value, Determining Fair Market Value

Fractional Interest in, Fractional Interest in Tangible Personal Property

Future interests, Future Interest in Tangible Personal Property

Increased in value, Giving Property That Has Increased in Value

Intellectual, Patents and Other Intellectual Property

Inventory, Inventory, Food Inventory

Ordinary income, Ordinary Income Property

Partial interests, Partial Interest in Property

Right to use, Right to use property.

Subject to debt, Property Subject to a Debt

Unrelated use, Tangible personal property put to unrelated use.

Publication 78, Publication 78.

Publications, See: Tax help

Q

Qualified charitable distributions, Qualified Charitable Distributions

Qualified conservation contribution, Qualified Conservation Contribution, Special 50% Limit for Qualified Conservation Contributions, Qualified conservation contributions (QCCs)..., Qualified conservation contributions (QCCs)...

Qualified organizations, Organizations That Qualify To Receive Deductible Contributions

R

Raffle or bingo, Costs of raffles, bingo, lottery, etc. You...

Recapture:

Contribution of fractional interest, Recapture of deduction.

No exempt use, Recapture if no exempt use.

Records to keep, Records To Keep

Reporting, How To Report

Retirement home, Contributions to a retirement home that are...

Right to use property, Right to use property.

S

Services, value of, Value of Time or Services

Split-dollar insurance arrangements, Contributions connected with split-dollar...

Student:

Exchange program, Mutual exchange program.

Living with you, Expenses Paid for Student Living With You, Student living with you.

Suggestions for publication, Comments and suggestions.

T

Tangible personal property:

Fractional Interest in, Fractional Interest in Tangible Personal Property

Future interest in, Future Interest in Tangible Personal Property

Tax help, How To Get Tax Help

Taxidermy property, Taxidermy Property

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Time, value of, Value of Time or Services

Token items, Both you and the organization can disregard...

Travel expenses, Travel.

TTY/TDD information, How To Get Tax Help

Tuition, Tuition, or amounts you pay instead of tuition,...

U

Underprivileged youths, Underprivileged youths selected by charity.

Uniforms, Uniforms.

Unrelated use, Unrelated use.

Use of property donated, Right to use property.

V

Volunteers, Table 2 contains questions and answers that...

W

Whaling captain, Expenses of Whaling Captains

When to deduct, When To Deduct