Information on Donated Property for Donors
Charitable Contributions: Publication 526, Charitable Contributions: 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. In general, 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.
You can also download a copy of Publication 526 (Adobe Acrobat).
Determining the Value of Donated Property: Publication 561, Determining the Value of Donated Property: This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.
This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. See Publication 526, Charitable Contributions, for this information.
You can also download a copy of Publication 561 (Adobe Acrobat).
A Donor's Guide to Car Donations: Publication 4303, A Donor's Guide to Car Donations: Through this publication, the Internal Revenue Service (IRS) and state charity officials provide general guidelines for individuals who donate their vehicles.
Noncash Charitable Contributions: Form 8283, Noncash Charitable Contributions: This form must be attached to your tax return if you claimed a total deduction of over $500 for all contributed property.
Instructions for Form 8283: You can also download a copy of these instructions (Adobe Acrobat).
Payment Voucher for Filing Fee Under Section 170(f)(13): Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13) : Form 8283-V is a statement you send with your check or money order to pay the $500 filing fee required if you claim a deduction of more than $10,000 for a charitable contribution that:
Is an easement on the exterior of a building in a registered historic district, and
Is made after February 12, 2007.
A separate $500 filing fee is required for each contribution that meets these requirements. If you do not pay the fee, your deduction will not be allowed. You can download a copy of Form 8283-V (Adobe Acrobat).
You may choose to pay the fee electronically. If you do, you do not need to send in Form 8283-V. To find out how to pay electronically, go to www.irs.gov and enter “electronic payment of user fees” in the search box.
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
Instructions for Form 1098-C: You can also download a copy of these instructions.
Art Appraisal Services: The Art Advisory Panel assists IRS by reviewing and evaluating property appraisals submitted by taxpayers in support of the fair market value claimed in works of art involved in Federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, 25 renowned art experts serve without compensation.
Revenue Procedure 96-15: Revenue Procedure 96-15 provides procedures for taxpayers to request a track" review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used in completing the taxpayer’s return.
Charitable Giving Provisions in Pension Protection Act of 2006: The Pension Protection Act of 2006 enacted numerous provisions relating to charitable contributions that are explained in the notices and articles available on this web page.
Tax Information for Contributors: A web page with links to topics of interest for contributors to charitable organizations.
Contributions: A brief description of the disclosure and substantiation requirements for contributions to charitable organizations.