Index

A

Acknowledgment, Acknowledgment.
Adoption expenses, Personal Expenses
Airplanes, donations of, Cars, Boats, and Airplanes
Appraisal fees, Appraisal Fees
Assistance (see Tax help)
Athletic events, Athletic events.

B

Bargain sales, Bargain Sales
Blood donated, Value of Time or Services
Boats, donations of, Cars, Boats, and Airplanes
Boats, fair market value, Cars, boats, and airplanes.

C

Canadian charity, Canadian charities.
Capital gain property, Capital Gain Property
Car expenses, Car expenses., Car expenses.
Carryovers, Carryovers
Cars, donations of, Cars, Boats, and Airplanes
Cash contributions, records to keep, Cash Contributions
Charity benefit events, Charity benefit events.
Church deacon, Church deacon.
Clothing
Fair market value of, Used clothing.
Conservation contribution, Special 50% Limit for Qualified Conservation Contributions
Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit
Contributions of property, Contributions of Property
Contributions subject to special rules
Car, boat, or airplane,
1098–C, Contributions Subject to Special Rules
Clothing, Contributions Subject to Special Rules
Fractional interest in tangible personal property, Contributions Subject to Special Rules
Future interest in tangible personal property, Contributions Subject to Special Rules
Household items, Contributions Subject to Special Rules
Inventory from your business, Contributions Subject to Special Rules
Partial interest in property, Contributions Subject to Special Rules
Patent or other intellectual property, Contributions Subject to Special Rules
Property subject to a debt, Contributions Subject to Special Rules
Qualified conservation contribution, Contributions Subject to Special Rules
Taxidermy property, Contributions Subject to Special Rules
Contributions to nonqualified organizations
Foreign organizations, Contributions to Nonqualified Organizations
Contributions you can deduct, Contributions You Can Deduct
Conventions of a qualified organization, Conventions.

D

Daily allowance (per diem) from a charitable organization, Daily allowance (per diem).
Deduction limits, Limits on Deductions
Determining fair market value, Determining Fair Market Value
Disaster relief, Reminders
Donor-advised funds, Contributions to Donor-Advised Funds

F

Farmer, Qualified farmer or rancher.
Food inventory, Food Inventory
Foreign organizations
Canadian, Canadian charities.
Israeli, Israeli charities.
Mexican, Mexican charities.
Form
8282, Form 8282.
8283, Total deduction over $500.
Foster parents, Foster parents.
Free tax services, Free help with your tax return.
Future interests in property, Future Interest in Tangible Personal Property

H

Help (see Tax help)
Historic building, Building in registered historic district.
Household items
Fair market value of, Household items.
How to report, How To Report
Noncash contributions, Reporting expenses for student living with you.

I

Introduction, Introduction
Inventory, Food Inventory
Israeli charity, Israeli charities.

L

Legislation, influencing, Contributions From Which You Benefit
Limit on itemized deductions, What's New
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, Personal Expenses
Membership fees or dues, Membership fees or dues.
Mexican charity, Mexican charities.
Motor vehicles, donations of, Cars, Boats, and Airplanes
Motor vehicles, fair market value, Cars, boats, and airplanes.

N

Noncash contributions, Noncash Contributions
How to report, Reporting expenses for student living with you.
Records to keep, Noncash Contributions
Nondeductible contributions, Contributions You Cannot Deduct

O

Ordinary income property, Ordinary Income Property
Out-of-pocket expenses, Out-of-pocket expenses.
Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services

P

Payroll deductions, Payroll deductions., Payroll deductions.
Penalty, valuation overstatement, Penalty
Personal expenses, Personal Expenses
Private foundation, 50% Limit Organizations
Private nonoperating foundation, Contributions to private nonoperating foundations., 50% Limit Organizations
Private operating foundation, 50% Limit Organizations
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.
Decreased in value, Giving Property That Has Decreased in Value
Future interests, Future Interest in Tangible Personal Property
Increased in value, Giving Property That Has Increased in Value
Inventory, Food Inventory
Ordinary income, Ordinary Income Property
Unrelated use, Tangible personal property put to unrelated use.
Publications (see Tax help)

R

Raffle or bingo, Contributions From Which You Benefit
Recapture
No exempt use, Recapture if no exempt use.
Recapture of deduction of fractional interest in tangible personal property
Additional tax, Recapture of deduction.
Records to keep, Records To Keep
Reminders
Disaster relief, Reminders
Reporting, How To Report
Retirement home, Contributions From Which You Benefit

T

Tangible personal property
Future interest in, Future Interest in Tangible Personal Property
Tax help, How To Get Tax Help
Time, value of, Value of Time or Services
Token items, Certain membership benefits can be disregarded.
Travel expenses, Travel.
Travel expenses for charitable services, Deductible travel expenses.
Tuition, Contributions From Which You Benefit

U

Underprivileged youths, Underprivileged youths selected by charity.
Uniforms, Uniforms.
Unrelated use, Unrelated use.

W

Whaling captain, Expenses of Whaling Captains
When to deduct, When To Deduct

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