Publication 526 (2012), Charitable Contributions
For use in preparing
2012
Returns
Table of Contents
Publication 526 - Introductory Material
Future Developments
Reminders
Introduction
Ordering forms and publications.
Tax questions.
Useful Items - You may want to see:
Publication 526 - Main Content
Organizations That Qualify To Receive Deductible Contributions
Types of Qualified Organizations
Contributions You Can Deduct
Contributions From Which You Benefit
Expenses Paid for Student Living With You
Out-of-Pocket Expenses in Giving Services
Expenses of Whaling Captains
Contributions You Cannot Deduct
Contributions to Individuals
Contributions to Nonqualified Organizations
Contributions From Which You Benefit
Value of Time or Services
Personal Expenses
Appraisal Fees
Contributions to Donor-Advised Funds
Partial Interest in Property
Contributions of Property
Contributions Subject to Special Rules
Determining Fair Market Value
Giving Property That Has Decreased in Value
Giving Property That Has Increased in Value
Penalty
When To Deduct
Checks.
Text message.
Credit card.
Pay-by-phone account.
Stock certificate.
Promissory note.
Option.
Borrowed funds.
Conditional gift.
Limits on Deductions
50% Limit
30% Limit
Special 30% Limit for Capital Gain Property
20% Limit
Special 50% Limit for Qualified Conservation Contributions
How To Figure Your Deduction When Limits Apply
Records To Keep
Cash Contributions
Noncash Contributions
Out-of-Pocket Expenses
How To Report
Reporting expenses for student living with you.
Total deduction over $500.
Deduction over $5,000 for one item.
Vehicle donations.
Clothing and household items not in good used condition.
Easement on building in historic district.
Deduction over $500,000.
How To Get Tax Help
Low Income Taxpayer Clinics (LITCs).
Publication 526 - Additional Material
Index
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