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Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 526
Charitable Contributions
Introduction, Useful Items and Important Changes
For use in Preparing 2014 Returns

Organizations That Qualify To Receive Deductible Contributions

Types of Qualified Organizations

Contributions You Can Deduct

Contributions From Which You Benefit
Expenses Paid for Student Living With You
Out-of-Pocket Expenses in Giving Services
Expenses of Whaling Captains

Contributions You Cannot Deduct

Contributions to Individuals
Contributions to Nonqualified Organizations
Contributions From Which You Benefit
Value of Time or Services
Personal Expenses
Appraisal Fees
Contributions to Donor-Advised Funds
Partial Interest in Property

Contributions of Property

Contributions Subject to Special Rules
Determining Fair Market Value
Giving Property That Has Decreased in Value
Giving Property That Has Increased in Value

When To Deduct

Limits on Deductions

50% Limit
30% Limit
Special 30% Limit for Capital Gain Property
20% Limit
Special 50% Limit for Qualified Conservation Contributions
How To Figure Your Deduction When Limits Apply

Records To Keep

Cash Contributions
Noncash Contributions
Out-of-Pocket Expenses

How To Report

How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics