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Index

A

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

B

Bar association, Contributions to Nonqualified Organizations
Bargain sales, Bargain Sales
Benefits received from contribution, Contributions From Which You Benefit, Contributions From Which You Benefit
Blood donated, Value of Time or Services
Boats, donations of, Cars, Boats, and Airplanes
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, Cars, Boats, and Airplanes
Cash contributions, records to keep, Cash Contributions
Charitable contribution, defined, Introduction
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, How To Figure Your Deduction When Limits Apply
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, What's New, Reminders
Distribution from IRA, Qualified Charitable Distributions
Donor advised funds, Contributions to Donor Advised Funds

F

Fair market value, Determining Fair Market Value
Farmer, Qualified farmer or rancher.
Food Inventory, Food Inventory
Qualified farmer, rancher, Qualified farmer or rancher.
Foreign organizations:, Examples.
Canadian, Examples.
Israeli, Israeli charities.
Mexican, Canadian charities.
Other, Contributions to Nonqualified Organizations
Form:, Total deduction over $500.
1098-C
Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.
8282, Form 8282.
8283, Total deduction over $500.
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

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, Reporting expenses for student living with you.
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

M

Meals, Personal Expenses
Membership fees or dues, Membership fees or dues.
Midwestern disaster areas:
Mileage reimbursement, What's New, Mileage reimbursements related to Midwestern disaster areas.
Standard mileage rate, What's New, Standard mileage rate related to Midwestern disaster areas.
Temporary suspension of 50% limit, What's New, Temporary Suspension of 50% Limit for Midwestern Disaster Area Contributions
More information (see Tax help)
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
Nonqualified organizations, Contributions to Nonqualified Organizations

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, 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:, Contributions of Property, Property Subject to a Debt, Inventory
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)

R

Raffle or bingo, Contributions From Which You Benefit
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 From Which You Benefit
Right to use property, Right to use property.

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, Certain membership benefits can be disregarded.
Travel expenses, Travel.
TTY/TDD information, How To Get Tax Help
Tuition, Contributions From Which You Benefit

U

Underprivileged youths, Underprivileged youths selected by charity.
Uniforms, Uniforms.
Unrelated use, Unrelated use.
Use of property donated, Right to use property.

W

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

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