Table of Contents
For the latest information about developments related to Pub. 526 (such as legislation enacted after we release it), go to www.irs.gov/pub526.
$154,950 if married filing separately,
$258,250 if single,
$284,050 if head of household, or
$309,900 if married filing jointly or qualifying widow(er).
For more information and a worksheet, see the instructions for Schedule A (Form 1040).
Slain Officer Family Support Act of 2015. A special rule applies to cash contributions made between January 1, 2015, and April 15, 2015, to benefit the families of slain New York Detectives Wenjian Liu or Rafael Ramos. See Contributions You Can Deduct .
Disaster relief. You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). However, you can't deduct contributions earmarked for relief of a particular individual or family.Pub. 3833, Disaster Relief, Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. You can also find more information on IRS.gov. Enter “disaster relief” in the search box.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication explains how to claim a deduction for your charitable contributions. It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions.
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.
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
561 Determining the Value of Donated Property
Forms (and Instructions)
Schedule A (Form 1040) Itemized Deductions
8283 Noncash Charitable Contributions
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
Use the following lists for a quick check of whether you can deduct a contribution. See the rest of this publication for more information and additional rules and limits that may apply.
|Not Deductible As
|Money or property you give to:||Money or property you give to:|
Expenses paid for a student living with you, sponsored by a qualified organization
Out-of-pocket expenses when you serve a qualified organization as a volunteer
Cost of raffle, bingo, or lottery tickets
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups
Value of your time or services
Value of blood given to a blood bank
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