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Publication 526

How To Report(p19)

Report your charitable contributions on lines 16 through 19 of Schedule A (Form 1040).
If you made noncash contributions, you may also be required to fill out parts of Form 8283. See Noncash contributions, later.

Cash contributions and out-of-pocket expenses.(p19)

Enter your cash contributions, including out-of-pocket expenses, on Schedule A (Form 1040), line 16.
Reporting expenses for student living with you.(p19)
If you claim amounts paid for a student who lives with you, as described earlier under Expenses Paid for Student Living With You, you must submit with your return:
  1. A copy of your agreement with the organization sponsoring the student placed in your household,
  2. A summary of the various items you paid to maintain the student, and
  3. A statement that gives:
    1. The date the student became a member of your household,
    2. The dates of his or her full-time attendance at school, and
    3. The name and location of the school.

Noncash contributions.(p19)

Enter your noncash contributions on Schedule A (Form 1040), line 17.
Total deduction over $500.(p19)
If your total deduction for all noncash contributions for the year is over $500, you must complete Form 8283 and attach it to your Form 1040. Use Section A of Form 8283 to report noncash contributions for which you claimed a deduction of $5,000 or less per item (or group of similar items). Also use Section A to report contributions of publicly traded securities. See Deduction over $5,000 for one item, next, for the items you must report on Section B.
The IRS may disallow your deduction for noncash charitable contributions if it is more than $500 and you don't submit Form 8283 with your return.
Deduction over $5,000 for one item.(p19)
You must complete Section B of Form 8283 for each item or group of similar items for which you claim a deduction of over $5,000. (However, if you contributed publicly traded securities, complete Section A instead.) In figuring whether your deduction for a group of similar items was more than $5,000, consider all items in the group, even if items in the group were donated to more than one organization. However, you must file a separate Form 8283, Section B, for each organization. The organization that received the property must complete and sign Part IV of Section B.
Vehicle donations.(p19)
If you donated a car, boat, airplane, or other vehicle, you may have to attach a copy of Form 1098-C (or other statement) to your return. For details, see Cars, Boats, and Airplanes, earlier.
Clothing and household items not in good used condition.(p20)
You must include with your return a qualified appraisal of any single donated item of clothing or any donated household item that isn't in good used condition or better and for which you deduct more than $500. See Clothing and Household Items, earlier.
Easement on building in historic district.(p20)
If you claim a deduction for a qualified conservation contribution for an easement on the exterior of a building in a registered historic district, you must include a qualified appraisal, photographs, and certain other information with your return. See Qualified Conservation Contribution, earlier.
Deduction over $500,000.(p20)
If you claim a deduction of more than $500,000 for a contribution of property, you must attach a qualified appraisal of the property to your return. This doesn't apply to contributions of cash, inventory, publicly traded stock, or intellectual property.
In figuring whether your deduction is over $500,000, combine the claimed deductions for all similar items donated to any charitable organization during the year.
If you don't attach the appraisal, you can't deduct your contribution, unless your failure to attach it is due to reasonable cause and not to willful neglect.

Form 8282.(p20)

An organization must file Form 8282 if, within 3 years of receiving property for which it was required to sign a Form 8283, it sells, exchanges, consumes, or otherwise disposes of the property. The organization must also send you a copy of the form. However, the organization need not file Form 8282 to report the sale of an item if you signed a statement on Section B of Form 8283 stating that the appraised value of the item, or a specific item within a group of similar items, was $500 or less. For this purpose, all shares of nonpublicly traded stock or securities, or items that form a set (such as a collection of books written by the same author or a group of place settings), are considered to be one item.