Publication 526
taxmap/pubs/p526005.htm#en_us_publink1000229802  If your total contributions for the year are 20% or less of your adjusted gross income, you don't need to read the rest of this section. The remaining limits discussed in this section don't apply to
you. 
The amount you can deduct for charitable contributions generally is limited to no more than 60% of your adjusted gross income. Your deduction may be further limited to 50%, 30%, or 20% of your adjusted gross income, depending on the type of property you give and the type of organization you give it to. A higher limit applies to certain qualified conservation contributions. These limits are described in detail in this section.
Your adjusted gross income is the amount on Form 1040, line 7.
If your contributions are more than any of the limits that apply, see
Carryovers under
How To Figure Your Deduction When Limits Apply, later.
taxmap/pubs/p526005.htm#en_us_publink1000229803Amounts you spend performing services for a charitable organization may be deductible as a contribution to a qualified organization. If so, your deduction is subject to the limit applicable to donations to that organization. For example, the 30% limit applies to amounts you spend on behalf of a private nonoperating
foundation.
taxmap/pubs/p526005.htm#en_us_publink100015631For the purpose of applying the deduction limits to your charitable contributions, qualified organizations can be divided into two categories.
taxmap/pubs/p526005.htm#en_us_publink100017741The first category includes only the following types of qualified organizations. (These organizations are also sometimes referred to as "50% limit
organizations.")
 Churches and conventions or associations of churches.
 Educational organizations with a regular faculty and curriculum that normally have a regularly enrolled student body attending classes on site.
 Hospitals and certain medical research organizations associated with these hospitals.
 Organizations that are operated only to receive, hold, invest, and administer property and to make expenditures to or for the benefit of state and municipal colleges and universities and that normally receive substantial support from the United States or any state or their political subdivisions, or from the general public.
 The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions.
 Publicly supported charities, defined earlier under
Qualified Conservation Contribution.
 Organizations that may not qualify as "publicly supported" but that meet other tests showing they respond to the needs of the general public, not a limited number of donors or other persons. They must normally receive more than onethird of their support either from organizations described in (1) through (6), or from persons other than "disqualified persons."
 Most organizations operated or controlled by, and operated for the benefit of, those organizations described in (1) through (7).
 Private operating foundations.
 Private nonoperating foundations that make qualifying distributions of 100% of contributions within
21/2
months following the year they receive the contribution. A deduction for
charitable contributions to any of these private nonoperating foundations must
be supported by evidence from the foundation confirming it made the qualifying
distributions timely. Attach a copy of this supporting data to your tax return.
 A private foundation whose contributions are pooled into a common fund, if the foundation would be described in (8) but for the right of substantial contributors to name the public charities that receive contributions from the fund. The foundation must distribute the common fund's income within
21/2
months following the tax year in which it was realized and must distribute the
corpus not later than 1 year after the donor's death (or after the death of the
donor's surviving spouse if the spouse can name the recipients of the corpus).
taxmap/pubs/p526005.htm#en_us_publink100017742The second category includes any type of qualified organization that isn’t in the first category.
taxmap/pubs/p526005.htm#en_us_publink100017743The limit that applies to a contribution depends on the type of property you give and which category of qualified organization you give it to. The amount of a contribution you can deduct generally is limited to a percentage of your adjusted gross income, but may be further reduced if you make contributions that are subject to more than one of the limits discussed in this section.
Your total deduction of charitable contributions can’t exceed your adjusted gross income. If your contributions are subject to more than one of the limits, you include all or part of each contribution in a certain order, carrying over any excess to a subsequent year (if allowed). See
How To Figure Your Deduction When Limits Apply and
Carryovers, later, for more information about ordering and carryovers.
taxmap/pubs/p526005.htm#en_us_publink100017744There are two 100% limits that may apply to your contributions.
taxmap/pubs/p526005.htm#en_us_publink100017745If you are a qualified farmer or rancher, your deduction for a qualified conservation contribution (QCC) is limited to 100% of your adjusted gross income minus your deduction for all other charitable contributions. However, if the donated property is used in agriculture or livestock production (or is available for such production), the contribution must be subject to a restriction that the property remain available for such production. If not, the limit is 50%. For more information about applying the 50% limit to a QCC, see
Qualified conservation contributions, later, under
Limits based on 50% of adjusted gross income.
taxmap/pubs/p526005.htm#en_us_publink100017746You are a qualified farmer or rancher if your gross income from the trade or business of farming is more than 50% of your gross income for the
year.
taxmap/pubs/p526005.htm#en_us_publink100017747If you make a qualified contribution (one for certain California wildfire relief efforts in 2018), your deduction for the qualified contribution is limited to 100% of your adjusted gross income minus your deduction for all other charitable contributions.
A qualified contribution must meet the following criteria.
 It is a charitable contribution paid in cash or check in 2018.
 It is payable for relief efforts in the California wildfire disaster
area.
 The taxpayer obtains contemporaneous written acknowledgement (within the meaning of section 170(f)(8)) from the organization that such contribution was used for relief
efforts.
 The taxpayer elected to have this limit apply to such contribution.
taxmap/pubs/p526005.htm#en_us_publink100017748Qualified contributions don’t include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your
contribution.
taxmap/pubs/p526005.htm#en_us_publink100017749You can carry over any qualified contributions you aren’t able to deduct in 2018 because of this limit. In 2019, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the limit based on 60% of your adjusted gross
income.
taxmap/pubs/p526005.htm#en_us_publink100017750See Pub.
976, Disaster Relief, for more information about qualified contributions.
taxmap/pubs/p526005.htm#en_us_publink100017751taxmap/pubs/p526005.htm#en_us_publink100017752You gave your church a $200 cash contribution. The limit based on 60% of adjusted gross income will apply to the cash contribution to the church because it is an organization described earlier under
First category of qualified organizations (50% limit organizations) and because the contribution was cash.
taxmap/pubs/p526005.htm#en_us_publink100017753You donated clothing to your church with a fair market value of $200. The limit based on 60% of adjusted gross income doesn’t apply because the contribution is not cash. Instead, a limit based on 50% of adjusted gross income discussed later will apply to the contribution to the church because it is an organization described earlier under
First category of qualified organizations (50% limit organizations).
taxmap/pubs/p526005.htm#en_us_publink100017754taxmap/pubs/p526005.htm#en_us_publink100017757There are two 50% limits that may apply to your contributions.
taxmap/pubs/p526005.htm#en_us_publink100017758taxmap/pubs/p526005.htm#en_us_publink100017777taxmap/pubs/p526005.htm#en_us_publink100017778taxmap/pubs/p526005.htm#en_us_publink100017779Your deduction for qualified conservation contributions (QCCs) is limited to 50% of your adjusted gross income minus your deduction for all other charitable contributions.
taxmap/pubs/p526005.htm#en_us_publink100017780These are two 30% limits that may apply to your contributions. The 30% limit for capital gain property contributions to a 50% limit organization is separate from the 30% limit that applies to your other contributions. Both are separately reduced by contributions made to a 50% organization, but the amount allowed after applying one of the 30% limits doesn't reduce the amount allowed after applying the other 30% limit. However, as a result of applying the separate limits, the total contributions subject to a 30% limit will never be more than 50% of your adjusted gross income.
taxmap/pubs/p526005.htm#en_us_publink100017781Your adjusted gross income is $50,000. During the year, you gave capital gain property with a fair market value of $15,000 to an organization described earlier under
First category of qualified organizations (50% limit organizations). You don’t choose to reduce the property’s fair market value by its appreciation in value. You also gave $10,000 cash to a qualified organization that is described earlier under
Second category of qualified organizations
(meaning it isn’t a 50% limit organization). The $15,000 contribution of
capital gain property is subject to one 30% limit and the $10,000 cash
contribution is subject to the other 30% limit. The $10,000 cash contribution is
fully deductible because the contribution is not more than the smaller of (i)
30% of your adjusted gross income ($15,000) and (ii) 50% of your adjusted gross
income minus all contributions to a 50% organization ($25,000  $15,000 =
$10,000). The $15,000 is also fully deductible because the contribution is not
more than 30% of your adjusted gross income minus all contributions to a 50%
organization subject to the 60% or 50% limit (other than qualified conservation
contributions) ($25,000  $10,000 = $15,000). Neither amount is reduced by the
other, so the total deductible contribution is $25,000 (which is also not more
than $50,000 of your adjusted gross income).
taxmap/pubs/p526005.htm#en_us_publink100017782If you make cash contributions or noncash contributions (other than capital gain property) during the year (1) to an organization described earlier under
Second category of qualified organizations
or (2) "for the use of" any qualified organization, your deduction for those
contributions is limited to 30% of your adjusted gross income, or if less, 50%
of your adjusted gross income minus all your contributions to 50% limit
organizations (other than contributions subject to a 100% limit or qualified
conservation contributions). For this purpose, contributions to 50% limit
organizations include all capital gain property contributions to a 50% limit
organization (other than qualified conservation contributions), even those that
are subject to the 30% limit discussed later.
A contribution is "for the use of" a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement.
taxmap/pubs/p526005.htm#en_us_publink100017783Deductible amounts you spend on behalf of a student living with you are subject to this 30% limit. These amounts are considered a contribution for the use of a qualified organization. See
Expenses Paid for Student Living With You, earlier, for more information.
taxmap/pubs/p526005.htm#en_us_publink100017784Your noncash contributions of capital gain property to 50% limit organizations is limited to 30% of your adjusted gross income minus all your contributions to 50% limit organizations that are subject to the 60% and 50% limits (other than qualified conservation contributions). The limit that applies to capital gain property contributions to 50% limit organizations doesn’t apply to qualified conservation contributions. If you are making a qualified conservation contribution (QCC), see
Qualified conservation contributions and
Qualified conservation contributions of farmers and ranchers, earlier, for the limits to apply to a QCC.
taxmap/pubs/p526005.htm#en_us_publink100017785taxmap/pubs/p526005.htm#en_us_publink100017786If you make noncash contributions of capital gain property during the year (1) to an organization described earlier under
Second category of qualified organizations
or (2) "for the use of" any qualified organization, your deduction for those
contributions is limited to 20% of your adjusted gross income or, if less, the
smallest of the following.
 30% of your adjusted gross income minus all your contributions that are subject to a limit based on 30% of adjusted gross
income.
 30% of your adjusted gross income minus all your capital gain contributions that are subject to the limit based on 30% of adjusted gross
income.
 50% of your adjusted gross income minus all contributions subject to the limits based on 60%, 50%, and 30% of adjusted gross income (other than qualified conservation
contributions).
A contribution is "for the use of" a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement.
taxmap/pubs/p526005.htm#en_us_publink1000229817If your contributions are subject to more than one of the limits discussed earlier, use the following steps to figure the amount of your contributions that you can deduct.
 Cash contributions subject to the limit based on 60% of adjusted gross income (AGI). Deduct the contributions that don't exceed 60% of your adjusted gross
income.
 Noncash contributions (other than qualified conservation contributions) subject to the limit based on 50% of AGI. Deduct the contributions that don’t exceed 50% of your AGI minus your cash contributions to a 50% limit
organization.
 Cash and noncash contributions (other than capital gain property) subject to the limit based on 30% of AGI. Deduct the contributions that don’t exceed the smaller
of:
 30% of your AGI, or
 50% of your AGI minus your contributions to a 50% limit organization (other than contributions subject to a limit based on 100% of AGI or qualified conservation contributions), including capital gain property subject to the limit based on 30% of AGI.
 Contributions of capital gain property subject to the limit based on 30% of AGI. Deduct the contributions that don’t exceed the smaller
of:
 30% of your AGI, or
 50% of your AGI minus your contributions subject to the limits based on 60% or 50% of AGI (other than qualified conservation
contributions).
 Contributions of capital gain property subject to the limit based on 20% of AGI. Deduct the contributions that don’t exceed the smaller
of:
 20% of your AGI,
 30% of your AGI minus your contributions of capital gain property subject to the limit based on 30% of
AGI,
 30% of your AGI minus your other contributions subject to the limit based on 30% of AGI, or
 50% of your AGI minus your contributions subject to the limits based on 60%, 50%, and 30% of AGI (other than qualified conservation contributions).
 Qualified conservation contributions subject to the limit based on 50% of AGI. Deduct the contributions that don’t exceed 50% of your AGI minus any deductible contributions figured in (1) through
(5).
 Qualified conservation contributions subject to the limit based on 100% of AGI. Deduct the contributions that don't exceed 100% of your AGI minus any deductible contributions figured in (1) through
(6).
 Qualified contributions for California wildfire relief efforts subject to the limit based on 100% of AGI. Deduct the contributions that don’t exceed 100% of your AGI minus all your other deductible contributions.
These steps are incorporated into Worksheet 2.
taxmap/pubs/p526005.htm#en_us_publink1000229818Your adjusted gross income is $50,000. In March, you gave your church $2,000 cash and land with a fair market value of $28,000 and a basis of $22,000. You held the land for investment purposes for more than 1 year. You don't make the capital gain property election for this year. See
Capital gain property election, later. Therefore, the amount of your charitable contribution for the land would be its fair market value of $28,000. You also gave $5,000 cash to a private nonoperating foundation to which the 30% limit
applies.
The $2,000 cash donated to the church is considered first and is fully deductible. Your contribution to the private nonoperating foundation is considered next. Because the total of your cash contribution of $2,000 and your capital gain property of $28,000 to a 50% limit organization ($30,000) is more than $25,000 (50% of $50,000), your contribution to the private nonoperating foundation isn't deductible for the year. It can be carried over to later years. See
Carryovers, later. The contribution of land is considered next. Your deduction for the land is limited to $15,000 (30% × $50,000). The unused part of the contribution ($13,000) can be carried over. For this year, your deduction is limited to $17,000 ($2,000 +
$15,000).
taxmap/pubs/p526005.htm#en_us_publink1000229821You may choose the 50% limit for contributions of capital gain property to qualified organizations described earlier under
First category of qualified organizations (50% limit organizations)
instead of the 30% limit that would otherwise apply. If you make this choice,
you must reduce the fair market value of the property contributed by the
appreciation in value that would have been longterm capital gain if the
property had been sold.
This choice applies to all capital gain property contributed to 50% limit organizations during a tax year. It also applies to carryovers of this kind of contribution from an earlier tax year. For details, see
Carryover of capital gain property, later.
You must make the choice on your original return or on an amended return filed by the due date for filing the original return.
taxmap/pubs/p526005.htm#en_us_publink1000229822In the previous example, if you choose to have the 50% limit apply to the land (the 30% capital gain property) given to your church, you must reduce the fair market value of the property by the appreciation in value. Therefore, the amount of your charitable contribution for the land would be its basis to you of $22,000. You add this amount to the $2,000 cash contributed to the church. You can now deduct $1,000 of the amount donated to the private nonoperating foundation because the total of your contributions of cash ($2,000) and capital gain property ($22,000) to 50% limit organizations is $1,000 less than the limit based on 50% of adjusted gross income. Your total deduction for the year is $25,000 ($2,000 cash to your church, $22,000 for property donated to your church, and $1,000 cash to the private nonoperating foundation). You can carry over to later years the part of your contribution to the private nonoperating foundation that you couldn't deduct
($4,000).
taxmap/pubs/p526005.htm#en_us_publink1000229823You can use Worksheet 2 if you made charitable contributions during the year, and one or more of the limits described in this publication under
Limits on Deductions
apply to you. You can't use this worksheet if you have a carryover of a
charitable contribution from an earlier year. If you have a carryover from an
earlier year, see
Carryovers, later.
The following list gives instructions for completing the worksheet.
 The terms used in the worksheet are explained earlier in this
publication.
 If the result on any line is less than zero, enter zero.
 For contributions of property, enter the property's fair market value unless you elected (or were required) to reduce the fair market value as explained under
Giving Property That Has Increased in Value. In that case, enter the reduced amount.
taxmap/pubs/p526005.htm#en_us_publink100017864Worksheet 2. Applying the Deduction LimitsCaution:Don’t use this worksheet to figure the contributions you can deduct this year if you have a carryover of a charitable contribution from an earlier
year.
Step 1. Enter any qualified conservation contributions (QCCs) made during the
year.  
1.  If you are a qualified farmer or rancher, enter any QCCs subject to the limit based on 100% of adjusted gross income
(AGI)  1  
2.  Enter any QCCs not entered on line 1  2  
Step 2. Enter your other charitable contributions made during the
year.  
3.  Enter cash contributions payable for California wildfires that you elect to treat as qualified
contributions  3  
4.  Enter your contributions of capital gain property "for the use of" any qualified
organization  4  
5.  Enter your other contributions "for the use of" any qualified organization. Don't include any contributions you entered on a previous line
 5  
6.  Enter your contributions of capital gain property to qualified organizations that aren't 50% limit organizations. Don't include any contributions you entered on a previous line
 6  
7.  Enter your other contributions to qualified organizations that aren't 50% limit organizations. Don't include any contributions you entered on a previous line
 7  
8.  Enter your contributions of capital gain property to 50% limit organizations deducted at fair market value. Don't include any contributions you entered on a previous line
 8  
9.  Enter your noncash contributions to 50% limit organizations other than capital gain property you deducted at fair market value. Be sure to include contributions of capital gain property to 50% limit organizations if you reduced the property's fair market value. Don't include any contributions you entered on a previous line
 9  
10.  Enter your cash contributions to 50% limit organizations. Don't include any contributions you entered on a previous
line  10  
Step 3. Figure your deduction for the year (if any result is zero or less, enter
0)  
11.  Enter your adjusted gross income (AGI)  11  
 Cash contributions subject to the limit based on 60% of AGI
(If line 10 is zero, enter 0 on lines 12 through 14)
 
12.  Multiply line 11 by 0.6  12   
13.  Deductible amount. Enter the smaller of line 10 or line 12
 13   
14.  Carryover. Subtract line 13 from line 10  14   
 Noncash contributions subject to the limit based on 50% of
AGI
(If line 9 is zero, enter 0 on lines 15 through 18)
 
15.  Multiply line 11 by 0.5  15   
16.  Subtract line 13 from line 15  16   
17.  Deductible amount. Enter the smaller of line 9 or line 16
 17   
18.  Carryover. Subtract line 17 from line 9  18   
 Contributions (other than capital gain property) subject to limit based on 30% of
AGI
(If lines 5 and 7 are both zero, enter 0 on lines 19 through 25)
 
19.  Multiply line 11 by 0.5  19   
20.  Add lines 8, 9, and 10  20   
21.  Subtract line 20 from line 19  21   
22.  Multiply line 11 by 0.3  22   
23.  Add lines 5 and 7  23   
24.  Deductible amount. Enter the smallest of line 21, 22, or 23
 24   
25.  Carryover. Subtract line 24 from line 23  25   
 Contributions of capital gain property subject to limit based on 30% of
AGI
(If line 8 is zero, enter 0 on lines 26 through 31)
 
26.  Multiply line 11 by 0.5  26   
27.  Add lines 9 and 10  27   
28.  Subtract line 27 from line 26  28   
29.  Multiply line 11 by 0.3  29   
30.  Deductible amount. Enter the smallest of line 8, 28, or 29
 30   
31.  Carryover. Subtract line 30 from line 8  31   
 Contributions subject to the limit based on 20% of AGI
(If lines 4 and 6 are both zero, enter 0 on lines 32 through 41)
 
32.  Multiply line 11 by 0.5  32   
33.  Add lines 13, 17, 24, and 30  33   
34.  Subtract line 33 from line 32  34   
35.  Multiply line 11 by 0.3  35   
36.  Subtract line 24 from line 35  36   
37.  Subtract line 30 from line 35  37   
38.  Multiply line 11 by 0.2  38   
39.  Add lines 4 and 6  39   
40.  Deductible amount. Enter the smallest of line 34, 36, 37, 38, or 39
 40   
41.  Carryover. Subtract line 40 from line 39  41   
 QCCs subject to limit based on 50% of AGI
(If line 2 is zero, enter 0 on lines 42 through 46)
 
42.  Multiply line 11 by 0.5  42   
43.  Add lines 13, 17, 24, 30, and 40  43   
44.  Subtract line 43 from line 42  44   
45.  Deductible amount. Enter the smaller of line 2 or line 44
 45   
46.  Carryover. Subtract line 45 from line 2  46   
Note: Worksheet 2 continues on the next page.

taxmap/pubs/p526005.htm#en_us_publink100017867Worksheet 2—continued      
 QCCs subject to limit based on 100% of AGI
(If line 1 is zero, enter 0 on lines 47 through 51)
 
47.  Enter the amount from line 11  47   
48.  Add lines 13, 17, 24, 30, 40, and 45  48   
49.  Subtract line 48 from line 47  49   
50.  Deductible amount. Enter the smaller of line 1 or line 49
 50   
51.  Carryover. Subtract line 50 from line 1  51   
 Qualified contributions for certain disaster relief efforts
(If line 3 is zero, enter 0 on lines 52 through 56)
 
52.  Enter the amount from line 11  52   
53.  Add lines 13, 17, 24, 30, 40, 45, and 50  53   
54.  Subtract line 53 from line 52  54   
55.  Deductible amount. Enter the smaller of line 3 or line 54
 55   
56.  Carryover. Subtract line 55 from line 3  56   
 Deduction for the year  
57.  Add lines 13, 17, 24, 30, 40, 45, 50, and 55. Enter the total here and include the deductible amounts on Schedule A (Form 1040), line 11 or line 12, whichever is appropriate. Also, enter the amount from line 55 on the dotted line next to the line 11 entry space.
 57   
Note:
Any amounts in the carryover column are not deductible this year but can be
carried over to next year. See
Carryovers, later, for more information about how you will use them next year.
    
     
taxmap/pubs/p526005.htm#en_us_publink1000229824You can carry over any contributions you can't deduct in the current year because they exceed the limits based on your adjusted gross income. Except for qualified conservation contributions, you may be able to deduct the excess in each of the next 5 years until it is used up, but not beyond that time.
A carryover of a qualified conservation contribution can be carried forward for 15
years.
Contributions you carry over are subject to the same percentage limits in the year to which they are carried. For example, contributions subject to the 20% limit in the year in which they are made are 20% limit contributions in the year to which they are carried. But see
Carryover of capital gain property, later.
For each category of contributions, you deduct carryover contributions only after deducting all allowable contributions in that category for the current year. If you have carryovers from 2 or more prior years, use the carryover from the earlier year
first.
Note.A carryover of a contribution to a 50% limit organization must be used before contributions in the current year to organizations other than 50% limit organizations. See
Example 2.
taxmap/pubs/p526005.htm#en_us_publink1000229826Last year, you made cash contributions of $11,000 to 50% limit organizations. Because of the limit based on 50% of adjusted gross income, you deducted only $10,000 and carried over $1,000 to this year. This year, your adjusted gross income is $20,000 and you made cash contributions of $9,500 to 50% limit organizations, to which the limit based on 60% of adjusted gross income applies. You can deduct this year’s cash contribution in full because $9,500 is less than $12,000 (60% of $20,000). If your carryover is subject to the limit based on 50% of your adjusted gross income, you can deduct $500 of the $1,000 you carried over, which is 50% of your adjusted gross income minus your cash contributions to a 50% limit organization ($10,000  $9,500 = $500). You can carry over the $500 balance of your carryover from last year to the next
year.
taxmap/pubs/p526005.htm#en_us_publink1000229827This year, your adjusted gross income is $24,000. You make cash contributions of $6,000 to which the 60% limit applies and $3,000 to which the 30% limit applies. You have a contribution carryover from last year of $5,000 for capital gain property contributed to a 50% limit organization and subject to the special 30% limit for contributions of capital gain
property.
Your cash contributions of $6,000 is fully deductible because it is less than $14,400 (which is 60% of your adjusted gross
income).
The deduction for your 30% limit contributions of $3,000 is limited to $1,000. This is the lesser of:
 $7,200 (30% of $24,000), or
 $1,000 ($12,000 minus $11,000).
(The $12,000 amount is 50% of $24,000, your adjusted gross income. The $11,000 amount is the sum of your current and carryover contributions to 50% limit organizations, $6,000 +
$5,000.)
The deduction for your $5,000 carryover is subject to the special 30% limit for contributions of capital gain property. This means it is limited to the smaller of:
 $7,200 (your 30% limit), or
 $6,000 ($12,000, your 50% limit, minus $6,000, the amount of your cash contributions to 50% limit organizations this
year).
Because your $5,000 carryover is less than both $7,200 and $6,000, you can deduct it in
full.
Your deduction is $12,000 ($6,000 + $1,000 + $5,000). You carry over the $2,000 balance of your 30% limit contributions for this year to next
year.
taxmap/pubs/p526005.htm#en_us_publink1000229828If you carry over contributions of capital gain property subject to the special 30% limit and you choose in the next year to use the 50% limit and take appreciation into account, you must refigure the carryover. Reduce the fair market value of the property by the appreciation and reduce that result by the amount actually deducted in the previous year.
taxmap/pubs/p526005.htm#en_us_publink1000229829Last year, your adjusted gross income was $50,000 and you contributed capital gain property valued at $27,000 to a 50% limit organization and didn't choose to use the 50% limit. Your basis in the property was $20,000. Your deduction was limited to $15,000 (30% of $50,000), and you carried over $12,000. This year, your adjusted gross income is $60,000 and you contribute capital gain property valued at $25,000 to a 50% limit organization. Your basis in the property is $24,000 and you choose to use the 50% limit. You must refigure your carryover as if you had taken appreciation into account last year as well as this year. Because the amount of your contribution last year would have been $20,000 (the property's basis) instead of the $15,000 you actually deducted, your refigured carryover is $5,000 ($20,000 − $15,000). Your total deduction this year is $29,000 (your $24,000 current contribution plus your $5,000
carryover).
taxmap/pubs/p526005.htm#en_us_publink1000229830Special rules exist for computing carryovers if you:
 Are married in some years but not others,
 Have different spouses in different years,
 Change from a separate return to a joint return in a later
year,
 Change from a joint return to a separate return in a later
year,
 Have a net operating loss,
 Claim the standard deduction in a carryover year, or
 Become a widow or widower.
Because of their complexity and the limited number of taxpayers to whom these additional rules apply, they aren't discussed in this publication. If you need to figure a carryover and you are in one of these situations, you may want to consult with a tax practitioner.