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Exempt Organizations Select Check: Deductibility Status Codes

In general, an individual who itemizes deductions may deduct contributions to most charitable organiza­tions up to 50 percent of his or her adjusted gross income computed without regard to net operating loss carrybacks. Individuals generally may deduct charitable contributions to other organiza­tions up to 30 percent of their adjusted gross income (computed without regard to net operating loss carrybacks). These limitations (and organizational status) are indicated as follows:

 Code  Type of organization and use of contribution  Deductibility limitation
 PC  A public charity  50%
 POF  A private operating foundation  30%
 PF  A private foundation  30% (generally)
 GROUP  Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed  Depends on various factors
 LODGE  A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes  30%
 UNKWN  A charitable organization whose public charity status has not been determined   Depends on various factors
 EO  An organization described in section 170(c) of the Internal Revenue Code other than a public charity or a private foundation   Depends on various factors
 FED  An organization to which contributions are deductible if made for the use of a federal governmental unit  50%
 FORGN  A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions.   Depends on various factors
 SO  A type 1, type 2 or functionally integrated type 3 supporting organization  50%
 SONFI  A non-functionally integrated type 3 supporting organization  50%
 SOUNK  A supporting organization, unspecified type 50%

Contributions must actually be paid in cash or other property before the close of an individual’s tax year to be deductible for that tax year, whether the individual uses the cash or accrual method.

If an individual donates property other than cash to a qualified organization, the individual may gen­erally deduct the fair market value of the property. If the property has appreciated in value, however, some adjustments may have to be made.

The rules relating to how to determine fair market value are discussed in Publication 561, Determining the Value of Donated Property.  For a more compre­hensive discussion of the rules covering income tax deductions for charitable contributions by individuals, see Publication 526, Charitable Contributions.

 

Page Last Reviewed or Updated: 21-Aug-2014