Table of Contents
Limit on itemized deductions. For 2009, if your adjusted gross income is more than $166,800 ($83,400 if you are married filing separately), you may have to reduce the amount of certain itemized deductions, including charitable contributions. For more information and a worksheet, see the instructions for Schedule A (Form 1040).
Expired provisions. The following provisions have expired and will not apply for 2009.
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The higher standard mileage rate and exclusion for mileage reimbursements if you used your car to provide relief related to Midwestern disaster areas.
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Temporary suspension of the 50% limit and overall limit on itemized deductions for Midwestern disaster area contributions.
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Special rule for donations of food inventory by farmers and ranchers.
Disaster relief. You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions). However, you cannot deduct contributions earmarked for relief of a particular individual or family.
This publication explains how to claim a deduction for your charitable contributions. It discusses organizations that are qualified to receive deductible charitable contributions, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report charitable contributions.
A charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or expecting to get, anything of equal value.
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Publication
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78 Cumulative List of Organizations
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561 Determining the Value of Donated Property
Form (and Instructions)
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Schedule A (Form 1040) Itemized Deductions
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8283 Noncash Charitable Contributions
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
Table 1.Examples of Charitable Contributions—A Quick Check
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Use the following lists for a quick check of contributions you can or cannot deduct. See the rest of this publication for more information and additional rules and limits that may apply.
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| Deductible As Charitable Contributions |
Not Deductible As Charitable Contributions |
| Money or property you give to: | Money or property you give to: |
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