Table of Contents
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.
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
526 Charitable Contributions
Form (and Instructions)
Donee Information Return
Noncash Charitable Contributions
Payment Voucher for Filing Fee Under Section 170(f)(13)
See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms.
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