This interview will help you determine if your charitable contributions are deductible.
Information You'll Need
- Your and your spouse's filing status.
- Your adjusted gross income amount.
- Amounts donated and to what organization.
- For noncash contributions, any appraisal or information you have to determine the fair market value of the donation.
- Is the charitable organization qualified? Refer to Tax Exempt Organization Search for a list or verify with the organization that they are qualified.
Note: This interview isn't designed to address the following types of charitable contributions:
- Business property/inventory.
- A partial interest and Right to Use property.
- A fractional interest in tangible personal property.
- A qualified conservation contribution.
- A future interest in tangible personal property.
- A patent or other intellectual property.
Please refer to Publication 526, Charitable Contributions (PDF), for these contributions.
The tool is designed for taxpayers that were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information regarding nonresidents or dual-status aliens, please see International Taxpayers.
Caution: For 2018 and 2019, this topic doesn’t include the recently passed legislation that increases the percentage limit for contributions. Until the update can be made, please see H.R. 1865, “Further Consolidated Appropriations Act, 2020”, Division Q.
Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.
Estimated Completion Time: 12 minutes
Please Note: After 15 minutes of inactivity, you'll be forced to start over.
Caution: Using the "Back" button within the ITA tool could cause an application error.