Form 3115, Application for Change in Accounting Method
File this form to request a change in either an overall method of accounting or the accounting treatment of any item.
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.
Schedule C (Form 1040), Profit or Loss From Business
Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.