Publication 526, Charitable Contributions
This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.
Other Items You May Find Useful
Form 3468, Investment Credit
Form 8282, Donee Information Return
Form 8828, Recapture of Federal Mortgage Subsidy
Form 8899, Notice of Income From Donated Intellectual Property
Publication 542, Corporations
Comment on Publication 526
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