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Publication 526
Charitable
Contributions
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Feb 5, 2026
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Publication 526 (2025) Catalog Number 15050A
Department of the Treasury Internal Revenue Service www.irs.gov
Future Developments
For the latest information about developments related to
Pub. 526 (such as legislation enacted after we release it),
go to IRS.gov/Pub526.
What’s New
Deductibility of contributions to certain organizations serving members of the Armed Forces. Beginning in 2025, a charitable contribution made to any federally chartered veteran service organization that is exempt
from taxation under section 501(c)(19) of the Internal Revenue Code is deductible for federal income tax purposes.
You can now deduct charitable contributions to these organizations even if their membership is not limited primarily to wartime veterans.
Qualified charitable distribution one-time election.
You can elect to make a one-time distribution up to
$54,000 from an individual retirement arrangement to
charities through a charitable remainder annuity trust, a
charitable remainder unitrust, or a charitable gift annuity if
it is funded only by qualified charitable distributions. See
Pub. 590-B, Distributions from Individual Retirement Arrangements (IRAs), for more information.
Reminders
Disallowance of deduction for certain conservation
contributions by partnerships and S corporations. If
you are an ultimate member of a partnership or an S corporation, and the amount of the partnership or S corporation’s qualified conservation contribution exceeds 2.5
times the sum of each ultimate member’s relevant basis,
then the contribution is not treated as a qualified conservation contribution. Unless the conservation contribution
meets an exception, it will be disallowed. See Disallowance of deductions for certain conservation contributions
by partnerships or S corporations, later.
Deduction over $5,000. You must complete Section B of
Form 8283 for each item—or group of similar non-cash
items—for which you claim a deduction of over $5,000 except as provided in Deductions Over $5,000, later. The organization that received the property must complete and
sign Part V of Section B, Form 8283.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). 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 800-THE-LOST (800-843-5678) or visiting
www.missingkids.org if you recognize a child.
Introduction
This publication explains how individuals claim a deduction for charitable contributions. It discusses the types of
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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.
Qualified organizations. Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to
prevent cruelty to children or animals. You will find descriptions of these organizations under Organizations That
Qualify To Receive Deductible Contributions.
Schedule A (Form 1040) required. Generally, to deduct a charitable contribution, you must itemize deductions on Schedule A (Form 1040). The amount of your deduction may be limited if certain rules and limits explained
in this publication apply to you.
Comments and suggestions. We welcome your comments about this publication and suggestions for future
editions.
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go
to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the search
feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/Forms to order current forms, instructions,
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forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms
and publications faster online.
Useful Items
You may want to see:
Publication
561 Determining the Value of Donated Property
561
Publication 526 (2025)
Forms (and Instructions)
Schedule A (Form 1040) Itemized Deductions
Schedule A (Form 1040)
8283 Noncash Charitable Contributions
8283
See How To Get Tax Help near the end of this publication
for information about getting these publications and forms.
Organizations That Qualify To
Receive Deductible
Contributions
You can deduct your contributions only if you make them
to a qualified organization.
How to check whether an organization can receive
deductible charitable contributions. You can ask any
organization whether it is a qualified organization, and
most will be able to tell you. You can also check by going
to IRS.gov/TEOS. This online tool will enable you to
search for qualified organizations.
Types of Qualified Organizations
Generally, only the following types of organizations can be
qualified organizations.
1. A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the
United States, any state, the District of Columbia, or
any possession of the United States (including Puerto
Rico). It must, however, be organized and operated
only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to
children or animals. Certain organizations that foster
national or international amateur sports competition
also qualify.
2. War veterans’ organizations, including posts, auxiliaries, trusts, or foundations organized in the United
States or any of its possessions (including Puerto
Rico). Also, federally chartered veteran service organizations that are exempt from taxation under section
501(c)(19) even if their membership is not limited primarily to wartime veterans.
3. Domestic fraternal societies, orders, and associations
operating under the lodge system. (Your contribution
to this type of organization is deductible only if it is to
be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of
cruelty to children or animals.)
4. Certain nonprofit cemetery companies or corporations. (Your contribution to this type of organization
isn’t deductible if it can be used for the care of a specific lot or mausoleum crypt.)
5. The United States or any state, the District of Columbia, a U.S. territory (including Puerto Rico), a political
subdivision of a state or U.S. territory, or an Indian
tribal government or any of its subdivisions that
Publication 526 (2025)
perform substantial government functions. (Your contribution to this type of organization is deductible only
if it is to be used solely for public purposes.)
Example 1. You contribute cash to your city’s police department to be used as a reward for information
about a crime. The city police department is a qualified organization, and your contribution is for a public
purpose. You can deduct your contribution.
Example 2. You make a voluntary contribution to
the social security trust fund, not earmarked for a specific account. Because the trust fund is part of the
U.S. Government, you contributed to a qualified organization. You can deduct your contribution.
Examples. The following list gives some examples of
qualified organizations.
• Churches, a convention or association of churches,
temples, synagogues, mosques, and other religious
organizations.
• Most nonprofit charitable organizations such as the
American Red Cross and the United Way.
• Most nonprofit educational organizations, including
Scouting America, Girl Scouts of the USA, colleges,
and museums. This also includes nonprofit daycare
centers that provide childcare to the general public if
substantially all the childcare is provided to enable parents and guardians to be gainfully employed. However, if your contribution is a substitute for tuition or
other enrollment fee, it isn’t deductible as a charitable
contribution, as explained later under Contributions
You Can’t Deduct.
• Nonprofit hospitals and medical research organizations.
• Utility company emergency energy programs, if the
utility company is an agent for a charitable organization that assists individuals with emergency energy
needs.
• Nonprofit volunteer fire companies.
• Nonprofit organizations that develop and maintain
public parks and recreation facilities.
• Civil defense organizations.
• Federally chartered tax-exempt veteran service organizations as described in section 501(c)(19).
Canadian charities. You may be able to deduct contributions to certain Canadian charitable organizations covered
under an income tax treaty with Canada. To deduct your
contribution to a Canadian charity, you must generally
have income from sources in Canada. See Pub. 597, Information on the United States-Canada Income Tax
Treaty, for information on how to figure your deduction.
Mexican charities. Under the United States-Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent
the contribution would have been treated as a charitable
contribution to a public charity created or organized under
U.S. law. To deduct your contribution to a Mexican charity,
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Table 1. Examples of Charitable Contributions—A Quick Check
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.
Deductible As
Charitable Contributions
Not Deductible As
Charitable Contributions
Money or property you give to:
• Churches, synagogues, temples,
mosques, and other religious
organizations;
• Federal, state, and local
governments, if your contribution is
solely for public purposes (for
example, a gift to reduce the public
debt or maintain a public park);
• Nonprofit schools and hospitals;
• The Salvation Army, American Red Cross, CARE, Goodwill
Industries, United Way, Scouting America, Girl Scouts of America,
Boys and Girls Clubs of America, etc.;
• War veterans’ groups;
• Federally chartered tax-exempt veteran service organizations.
Money or property you give to:
• Civic leagues, social and sports
clubs, labor unions, and chambers of
commerce;
• Foreign organizations (except certain
Canadian, Israeli, and Mexican
charities);
• Groups that are run for personal
profit;
• Groups whose purpose is to lobby for
law changes;
• Homeowners’ associations;
• Individuals;
• Political groups or candidates for
public office.
Expenses paid for a student living with you, sponsored by a qualified
organization
Cost of raffle, bingo, or lottery tickets
Out-of-pocket expenses when you serve a qualified organization as a
volunteer
Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or
similar groups
Tuition
Value of your time or services
Value of blood given to a blood bank
you must have income from sources in Mexico. The limits
described in Limits on Deductions, later, apply and are figured using your income from Mexican sources.
Your deduction for charitable contributions generally
can’t be more than 60% of your AGI, but in some cases
20%, 30%, or 50% limits may apply.
Israeli charities. Under the United States-Israel income
tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution
would have been treated as a charitable contribution if the
organization had been created or organized under U.S.
law. To deduct your contribution to an Israeli charity, you
must have income from sources in Israel. The limits described in Limits on Deductions, later, apply. The deduction is also limited to 25% of your AGI from Israeli sources.
Table 1 gives examples of contributions you can and
can’t deduct.
Contributions You Can Deduct
Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization.
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.
The contributions must be made to a qualified organization and not set aside for use by a specific person.
If you give property to a qualified organization, you can
generally deduct the fair market value (FMV) of the property at the time of the contribution. See Contributions of
Property, later.
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Contributions From Which You
Benefit
If you receive a benefit as a result of making a contribution
to a qualified organization, you can deduct only the
amount of your contribution that is more than the value of
the benefit you receive. Also, see Contributions From
Which You Benefit under Contributions You Can’t Deduct,
later.
If you pay more than FMV to a qualified organization for
goods or services, the excess may be a charitable contribution. For the excess amount to qualify, you must pay it
with the intent to make a charitable contribution.
Example 1. You pay $65 for a ticket to a dinner dance
at a church. Your entire $65 payment goes to the church.
The ticket to the dinner dance has an FMV of $25. When
you buy your ticket, you know its value is less than your
payment. To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25)
from your total payment ($65). You can deduct $40 as a
charitable contribution to the church.
Publication 526 (2025)
Example 2. At a fundraising auction conducted by a
charity, you pay $600 for a week’s stay at a beach house.
The amount you pay is no more than the fair rental value.
You haven’t made a deductible charitable contribution.
Charity benefit events. If you pay a qualified organization more than FMV for the right to attend a charity ball,
banquet, show, sporting event, or other benefit event, you
can deduct only the amount that is more than the value of
the privileges or other benefits you receive.
If there is an established charge for the event, that
charge is the value of your benefit. If there is no established charge, the reasonable value of the right to attend
the event is the value of your benefit. Whether you use the
tickets or other privileges has no effect on the amount you
can deduct. However, if you return the ticket to the qualified organization for resale, you can deduct the entire
amount you paid for the ticket.
Caution: Even if the ticket or other evidence of payment indicates that the entire price of admission for the
special event is a “contribution,” this doesn’t mean you can
deduct the entire amount. If the ticket shows both the price
of admission and the established charge, and the cost of
admission exceeds the established charge, you can deduct the difference between the two amounts.
Example. You pay $40 to see a special showing of a
movie for the benefit of a qualified organization. Printed on
the ticket is “Contribution—$40.” If the regular price for the
movie is $8, your contribution is $32 ($40 payment − $8
regular price).
State or local tax credit. If you make a payment or
transfer property to or for the use of a qualified organization and receive or expect to receive a state or local tax
credit in return, then the amount treated as a charitable
contribution deduction is reduced by the amount of the
state or local tax credit you receive or expect to receive in
consideration for your payment or transfer, but an exception may apply. If an exception doesn’t apply, you must reduce your charitable contribution deduction even if you
can’t claim the state tax credit in the year.
Exception. If the state or local tax credit you receive
or expect to receive doesn’t exceed 15% of your payment
amount or 15% of the FMV of the transferred property,
then your charitable contribution deduction isn’t reduced.
expect to receive a state tax credit of 10% of the FMV of
the painting. The state tax credit is $10,000 (10% of
$100,000). The amount of your state tax credit does not
exceed 15% of the FMV of the painting. As a result, your
charitable contribution deduction is not reduced. Your deductible charitable contribution for your noncash contribution is $100,000. However, your total contributions may
still be subject to limitations and substantiation requirements. See Limits on Deductions and Noncash Contributions, later.
State or local tax deduction. If you make a payment or
transfer property to a qualified organization and receive or
expect to receive a state or local tax deduction in return,
then the amount of your charitable contribution deduction
to the organization may be reduced in some circumstances. If the amount of the state or local tax deduction exceeds the amount of your cash contribution or the FMV of
the transferred property, then your charitable contribution
deduction is reduced. However, if the amount of the state
or local tax deduction doesn’t exceed the amount of your
payment or the FMV of the transferred property, then no
reduction is necessary.
Example 1. You make a cash contribution of $1,000
to a qualified organization. Under state law, you are entitled to receive a state tax deduction of $1,000 in return for
your payment. The amount of your charitable contribution
deduction isn’t reduced. Your charitable contribution deduction is $1,000. However, your total contributions may
still be subject to limitations. See Limits on Deductions,
later.
Membership fees or dues. You may be able to deduct
membership fees or dues you pay to a qualified organization. However, you can deduct only the amount that is
more than the value of the benefits you receive.
You can’t deduct dues, fees, or assessments paid to
country clubs and other social organizations. They aren’t
qualified organizations.
Certain membership benefits can be disregarded.
Both you and the organization can disregard the following
membership benefits if you get them in return for an annual payment of $75 or less.
1. Any rights or privileges that you can use frequently
while you are a member, such as:
Example 1. You make a cash contribution of $1,000
to a qualified organization. In return for your payment, you
receive or expect to receive a state tax credit of 70% of
your $1,000 contribution. The amount of your charitable
contribution is reduced by $700 (70% of $1,000). The result is your charitable contribution deduction can’t exceed
$300 ($1,000 donation − $700 state tax credit). The reduction applies even if you can’t claim the state tax credit
for that year. Your deductible charitable contribution is
$300. Your total contributions may still be subject to limitations. See Limits on Deductions, later.
But, item (1) doesn’t include rights to purchase
tickets for seating at an athletic event in an athletic
stadium of a college or university as a result of a contribution to such institution.
Example 2. You donate a painting to a qualified organization. At the time of the donation, the painting has an
FMV of $100,000. In return for the painting, you receive or
2. Admission, while you are a member, to events open
only to members of the organization if the organization
reasonably projects that the cost per person
Publication 526 (2025)
a. Free or discounted admission to the organization’s
facilities or events,
b. Free or discounted parking,
c. Preferred access to goods or services, and
d. Discounts on the purchase of goods and services.
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(excluding any allocated overhead) isn’t more than
$13.60.
Token items. You don’t have to reduce your contribution
by the value of any benefit you receive if both of the following are true.
1. You receive only a small item or other benefit of token
value.
2. The qualified organization correctly determines that
the value of the item or benefit you received isn’t substantial and informs you that you can deduct your payment in full.
The organization determines whether the value of an item
or benefit is substantial by using Revenue Procedures
90-12 and 92-49 and the inflation adjustment in Revenue
Procedure 2024-40.
Written statement. A qualified organization must give
you a written statement if you make a payment of more
than $75 that is partly a contribution and partly for goods
or services. The statement must say you can deduct only
the amount of your payment that is more than the value of
the goods or services you received. It must also give you a
good faith estimate of the value of those goods or services.
The organization can give you the statement either
when it solicits or when it receives the payment from you.
Exception. An organization won’t have to give you
this statement if one of the following is true.
1. The organization is:
a. A governmental organization described in (5) under Types of Qualified Organizations, earlier, or
b. An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally isn’t sold in
commercial transactions outside the donative context.
2. Isn’t your relative (defined later) or dependent (also
defined later), and
3. Is a full-time student in the 12th or any lower grade at
a school in the United States.
Tip: You can deduct up to $50 a month for each full calendar month the student lives with you. Any month when
conditions (1) through (3) are met for 15 or more days
counts as a full month.
Qualified organization. For these purposes, a qualified
organization can be any of the organizations described
earlier under Types of Qualified Organizations, except
those in (4) and (5). For example, if you are providing a
home for a student as part of a state or local government
program, you can’t deduct your expenses as charitable
contributions. But see Foster parents under Out-of-Pocket
Expenses in Giving Services, later, if you provide the
home as a foster parent.
Relative. The term “relative” means any of the following
persons.
• Your child, stepchild, foster child, or a descendant of
any of them (for example, your grandchild). A legally
adopted child is considered your child.
• Your sibling(s), half sibling(s), or step-sibling(s).
• Your parent(s), grandparent(s), or other direct ancestor(s).
• Your step-parent(s).
• A child of your sibling(s).
• A sibling of your parent(s).
• The spouse of your child, the parent(s) of your
spouse, the sibling(s) of your spouse.
Dependent.
means:
For this purpose, the term “dependent”
1. A person you can claim as a dependent, or
2. A person you could have claimed as a dependent except that:
2. You receive only items whose value isn’t substantial,
as described under Token items, earlier.
a. The person received gross income of $5,200 or
more;
3. You receive only membership benefits that can be disregarded, as described under Membership fees or
dues, earlier.
b. The person filed a joint return; or
Expenses Paid for Student Living
With You
You may be able to deduct some expenses of having a
student live with you. You can deduct qualifying expenses
for a foreign or American student who:
1. Lives in your home under a written agreement between you and a qualified organization (defined later)
as part of a program of the organization to provide educational opportunities for the student,
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c. You, or your spouse if filing jointly, could be
claimed as a dependent on someone else’s 2025
return.
Tip: Foreign students brought to this country under a
qualified international education exchange program and
placed in American homes for a temporary period generally aren’t U.S. residents and can’t be claimed as dependents.
Qualifying expenses. You may be able to deduct the
cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts
you actually spend for the well-being of the student.
Publication 526 (2025)
Table 2. Volunteers’ Questions and Answers
If you volunteer for a qualified organization, the following questions and answers may apply to you. All of the
rules explained in this publication also apply. See, in particular, Out-of-Pocket Expenses in Giving Services.
Question
Answer
I volunteer 6 hours a week in the office of a qualified organization. The
receptionist is paid $10 an hour for the same work. Can I deduct $60 a
week for my time?
No, you can’t deduct the value of your time or services.
The office is 30 miles from my home. Can I deduct any of my car
expenses for these trips?
Yes, you can deduct the costs of gas and oil that are directly related to
getting to and from the place where you volunteer. If you don’t want to
figure your actual costs, you can deduct 14 cents for each mile.
I volunteer as a Red Cross nurse’s aide at a hospital. Can I deduct the
cost of the uniforms I must wear?
Yes, you can deduct the cost of buying and cleaning your uniforms if the
hospital is a qualified organization, the uniforms aren’t suitable for
everyday use, and you must wear them when volunteering.
I pay a babysitter to watch my children while I volunteer for a qualified
organization. Can I deduct these costs?
No, you can’t deduct payments for childcare expenses as a charitable
contribution, even if you would be unable to volunteer without childcare.
(If you have childcare expenses so you can work for pay, see Pub. 503,
Child and Dependent Care Expenses.)
Expenses that don’t qualify. You can’t deduct depreciation on your home, the FMV of lodging, and similar items
not considered amounts actually spent by you. Nor can
you deduct general household expenses, such as taxes,
insurance, and repairs.
Reimbursed expenses. In most cases, you can’t
claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having
a student live with you. However, you may be able to claim
a charitable contribution deduction for the unreimbursed
portion of your expenses if you are reimbursed only for an
extraordinary or one-time item, such as a hospital bill or
vacation trip that you paid in advance at the request of the
student’s parents or the sponsoring organization.
Mutual exchange program. You can’t deduct the
costs of a foreign student living in your home under a mutual exchange program through which your child will live
with a family in a foreign country.
Reporting expenses. For a list of what you must file
with your return if you deduct expenses for a student living
with you, see Reporting expenses for student living with
you under How To Report, later.
Out-of-Pocket Expenses in Giving
Services
Although you can’t deduct the value of your services
given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. The amounts must be:
• Unreimbursed;
• Directly connected with the services;
• Expenses you had only because of the services you
gave; and
• Not personal, living, or family expenses.
Table 2 contains questions and answers that apply to
some individuals who volunteer their services.
Publication 526 (2025)
Underprivileged youths selected by charity. You can
deduct reasonable unreimbursed out-of-pocket expenses
you pay to allow underprivileged youths to attend athletic
events, movies, or dinners. The youths must be selected
by a charitable organization whose goal is to reduce juvenile delinquency. Your own similar expenses in accompanying the youths aren’t deductible.
Conventions. If a qualified organization selects you to attend a convention as its representative, you can deduct
your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home
overnight for the convention. However, see Travel, later.
You can’t deduct personal expenses for sightseeing,
fishing parties, theater tickets, or nightclubs. You also can’t
deduct travel, meals and lodging, and other expenses for
your spouse or children.
You can’t deduct your travel expenses in attending a
church convention if you go only as a member of your
church rather than as a chosen representative. You can,
however, deduct unreimbursed expenses that are directly
connected with giving services for your church during the
convention.
Uniforms. You can deduct the cost and upkeep of uniforms that aren’t suitable for everyday use and that you
must wear while performing donated services for a qualified organization.
Foster parents. You may be able to deduct as a charitable contribution some of the costs of being a foster parent
(foster care provider) if you have no profit motive in providing the foster care and aren’t, in fact, making a profit. A
qualified organization must select the individuals you take
into your home for foster care.
You can deduct expenses that meet both of the following requirements.
1. They are unreimbursed out-of-pocket expenses to
feed, clothe, and care for the foster child.
2. They are incurred primarily to benefit the qualified organization.
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Unreimbursed expenses that you can’t deduct as charitable contributions may be considered support provided
by you in determining whether you can claim the foster
child as a dependent. For details, see Pub. 501, Dependents, Standard Deduction, and Filing Information.
Example 2. You sail from one island to another and
spend 8 hours a day counting whales and other forms of
marine life. The project is sponsored by a qualified organization. In most circumstances, you can’t deduct your expenses.
Example. You cared for a foster child because you
wanted to adopt the child, not to benefit the agency that
placed the child in your home. Your unreimbursed expenses aren’t deductible as charitable contributions.
Example 3. You work for several hours each morning
on an archeological dig sponsored by a qualified organization. The rest of the day is free for recreation and sightseeing. You can’t take a charitable contribution deduction
even though you work very hard during those few hours.
Church deacon. You can deduct as a charitable contribution any unreimbursed expenses you have while in a
permanent diaconate program established by your
church. These expenses include the cost of vestments,
books, and transportation required in order to serve in the
program as either a deacon candidate or an ordained
deacon.
Car expenses. You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as
the cost of gas and oil, directly related to the use of your
car in giving services to a charitable organization. You
can’t deduct general repair and maintenance expenses,
depreciation, registration fees, or the costs of tires or insurance.
If you don’t want to deduct your actual expenses, you
can use a standard mileage rate of 14 cents a mile to figure your contribution.
You can deduct parking fees and tolls whether you use
your actual expenses or the standard mileage rate.
You must keep reliable written records of your car expenses. For more information, see Car expenses under
Substantiation Requirements, later.
Travel. Generally, you can claim a charitable contribution
deduction for travel expenses necessarily incurred while
you are away from home performing services for a qualified organization only if there is no significant element of
personal pleasure, recreation, or vacation in the travel.
This applies whether you pay the expenses directly or indirectly. You are paying the expenses indirectly if you
make a payment to the qualified organization and the organization pays for your travel expenses.
The deduction for travel expenses won’t be denied simply because you enjoy providing services to the qualified
organization. Even if you enjoy the trip, you can take a
charitable contribution deduction for your travel expenses
if you are on duty in a genuine and substantial sense
throughout the trip. However, if you have only nominal duties, or if for significant parts of the trip you don’t have any
duties, you can’t deduct your travel expenses.
Example 1. You are a troop leader for a tax-exempt
youth group and you take the group on a camping trip. You
are responsible for overseeing the setup of the camp and
for providing adult supervision for other activities during
the entire trip. You participate in the activities of the group
and enjoy your time with them. You oversee the breaking
down of camp and you transport the group home. You can
deduct your travel expenses.
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Example 4. You spend the entire day attending a
qualified organization’s regional meeting as a chosen representative. In the evening, you go to the theater. You can
claim your travel expenses as charitable contributions, but
you can’t claim the cost of your evening at the theater.
Daily allowance (per diem). If you provide services
for a qualified organization and receive a daily allowance
to cover reasonable travel expenses, including meals and
lodging while away from home overnight, you must include
in income any part of the allowance that is more than your
deductible travel expenses. You may be able to deduct
any necessary travel expenses that are more than the allowance.
Deductible travel expenses. These include:
• Air, rail, and bus transportation;
• Out-of-pocket expenses for your car;
• Taxi fares or other costs of transportation between the
airport or station and your hotel;
• Lodging costs; and
• The cost of meals.
Because these travel expenses aren’t business-related,
they aren’t subject to the same limits as business-related
expenses. For information on business travel expenses,
see Travel in Pub. 463, Travel, Gift, and Car Expenses.
Expenses of Whaling Captains
You may be able to deduct as a charitable contribution any
reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. The
deduction is limited to $10,000 a year. To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned
whaling activities.
Sanctioned whaling activities are subsistence bowhead
whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission.
Whaling expenses include expenses for:
• Acquiring and maintaining whaling boats, weapons,
and gear used in sanctioned whaling activities;
• Supplying food for the crew and other provisions for
carrying out these activities; and
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• Storing and distributing the catch from these activities.
Note: You must keep records showing the time, place,
date, amount, and nature of the expenses. For details, see
Revenue Procedure 2006-50, 2006-47 I.R.B. 944, available at IRS.gov/irb/2006-47_IRB#RP-2006-50.
Contributions You Can’t
Deduct
There are some contributions you can’t deduct and others
you can deduct only in part.
You can’t deduct as a charitable contribution:
1. A contribution to a specific individual;
2. A contribution to a nonqualified organization;
3. The part of a contribution from which you receive or
expect to receive a benefit;
4. The value of your time or services;
5. Your personal expenses;
6. Generally, a qualified charitable distribution from an
individual retirement arrangement (IRA); see Qualified
Charitable Distributions, later.
Example. Your child does missionary work. You
pay their expenses. You can’t claim a deduction for the
expenses you paid related to their contribution of services.
• Payments to a hospital that are for a specific patient’s
care or for services for a specific patient. You can’t deduct these payments even if the hospital is operated
by a city, state, or other qualified organization.
Contributions to Nonqualified
Organizations
You can’t deduct contributions to organizations that aren’t
qualified to receive tax-deductible contributions, including
the following.
1. Certain state bar associations if:
a. The bar isn’t a political subdivision of a state;
b. The bar has private, as well as public, purposes,
such as promoting the professional interests of
members; and
c. Your contribution is unrestricted and can be used
for private purposes.
7. Appraisal fees;
2. Chambers of commerce and other business leagues
or organizations.
8. Certain contributions to donor-advised funds;
3. Civic leagues and associations.
9. Certain contributions of partial interests in property;
4. Country clubs and other social clubs.
10. Certain conservation contributions by pass-through
entities. See Instructions for Form 8283 for more information.
5. Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. (See Canadian charities, Mexican charities, and Israeli charities
under Organizations That Qualify To Receive Deductible Contributions, earlier.) Also, you can’t deduct a
contribution you made to any qualifying organization if
the contribution is earmarked to go to a foreign organization. However, certain contributions to a qualified
organization for use in a program conducted by a foreign charity may be deductible as long as they aren’t
earmarked to go to the foreign charity. For the contribution to be deductible, the qualified organization
must approve the program as furthering its own exempt purposes and must keep control over the use of
the contributed funds. The contribution is also deductible if the foreign charity is only an administrative arm
of the qualified organization.
Detailed discussions of these items follow.
Contributions to Individuals
You can’t deduct contributions to specific individuals, including the following.
• Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members.
• Contributions to individuals who are needy or worthy.
You can’t deduct these contributions even if you make
them to a qualified organization for the benefit of a
specific person. But you can deduct a contribution to a
qualified organization that helps needy or worthy individuals if you don’t indicate that your contribution is for
a specific person.
Example. You can deduct contributions to a qualified organization for flood relief, hurricane relief, or
other disaster relief. However, you can’t deduct contributions earmarked for relief of a particular individual or
family.
• Payments to a member of the clergy that can be spent
as they wish, such as for personal expenses.
• Expenses you paid for another person who provided
services to a qualified organization.
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6. Homeowners’ associations.
7. Labor unions.
8. Political organizations and candidates.
Contributions From Which You
Benefit
If you receive or expect to receive a financial or economic
benefit as a result of making a contribution to a qualified
organization, you can’t deduct the part of the contribution
that represents the value of the benefit you receive. See
9
Contributions From Which You Benefit under Contributions You Can Deduct, earlier. These contributions include
the following.
• Contributions to a college or university if the amount
paid is to (or for the benefit of) a college or university
in exchange for tickets (or the right to buy tickets) to an
athletic event in an athletic stadium of the college or
university.
• Contributions from which you receive or expect to re-
ceive a credit or deduction against state or local taxes
unless an exception applies. See State or local tax
credit and State or local tax deduction, earlier.
• Contributions for lobbying. This includes amounts you
earmark for use in, or in connection with, influencing
specific legislation.
• Contributions to a retirement home for room, board,
maintenance, or admittance. Also, if the amount of
your contribution depends on the type or size of apartment you will occupy, it isn’t a charitable contribution.
• Costs of raffles, bingo, lottery, etc. You can’t deduct as
a charitable contribution amounts you pay to buy raffle
or lottery tickets or to play bingo or other games of
chance. For information on how to report gambling
winnings and losses, see Expenses You Can Deduct
in Pub. 529.
• Dues to fraternal orders and similar groups. However,
see Membership fees or dues under Contributions
From Which You Benefit, earlier.
• Tuition, or amounts you pay instead of tuition. You
can’t deduct as a charitable contribution amounts you
pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare
centers. You also can’t deduct any fixed amount you
must pay in addition to, or instead of, tuition to enroll in
a private school, even if it is designated as a “donation.”
• Contributions connected with split-dollar insurance ar-
rangements. You can’t deduct any part of a contribution to a qualified organization if, in connection with
the contribution, the organization directly or indirectly
pays, has paid, or is expected to pay any premium on
any life insurance, annuity, or endowment contract for
which you, any member of your family, or any other
person chosen by you (other than a qualified charitable organization) is a beneficiary.
Example. You donate money to a qualified organization. The charity uses the money to purchase a
cash value life insurance policy. The beneficiaries under the insurance policy include members of your family. Even though the charity may eventually get some
benefit out of the insurance policy, you can’t deduct
any part of the donation.
Qualified Charitable Distributions
A qualified charitable distribution (QCD) is a distribution
made directly by the trustee of your individual retirement
arrangement (IRA), other than an ongoing SEP or SIMPLE
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IRA, to certain qualified organizations. You must have
been at least age 701/2 when the distribution was made.
Your total QCDs for the year can’t be more than $108,000.
If all the requirements are met, a QCD may be nontaxable;
however, if the QCD is nontaxable, you can’t claim it as a
charitable contribution deduction. See the Instructions for
Form 1040 and Pub. 590-B, Distributions from Individual
Retirement Arrangements (IRAs), for more information
about QCDs.
Qualified charitable distribution one-time election.
You can elect to make a one-time distribution of up to
$54,000 from an individual retirement arrangement. This
one-time distribution may be made through a charitable
remainder annuity trust, a charitable remainder unitrust, or
a charitable gift annuity if it is funded only by qualified
charitable distributions. For more information, see the Instructions for Form 1040 and Pub. 590-B.
Value of Time or Services
You can’t deduct the value of your time or services, including:
• Blood donations to the American Red Cross or to
blood banks, and
• The value of income lost while you work as an unpaid
volunteer for a qualified organization.
Personal Expenses
You can’t deduct personal, living, or family expenses, such
as the following items.
• The cost of meals you eat while you perform services
for a qualified organization, unless it is necessary for
you to be away from home overnight while performing
the services.
• Adoption expenses, including fees paid to an adoption
agency and the costs of keeping a child in your home
before the adoption is final. However, you may be able
to claim a tax credit for these expenses. Also, you may
be able to exclude from your gross income amounts
paid or reimbursed by your employer for your adoption
expenses. See Form 8839, Qualified Adoption Expenses, and its instructions, for more information.
Appraisal Fees
You can’t deduct as a charitable contribution any fees you
pay to find the FMV of donated property.
Contributions to Donor-Advised
Funds
You can’t deduct a contribution to a donor-advised fund if:
• The qualified organization that sponsors the fund is a
war veterans’ organization, a fraternal society, or a
nonprofit cemetery company; or
Publication 526 (2025)
• You don’t have a contemporaneous written acknowl-
used condition or better if you deduct more than $500 for
it, and include a qualified appraisal prepared by a qualified
appraiser and a completed Form 8283, Section B.
There are also other circumstances in which you can’t deduct your contribution to a donor-advised fund.
Household items. Household items include:
edgment from that sponsoring organization that it has
exclusive legal control over the assets contributed.
Generally, a donor-advised fund is a fund or account in
which a donor can, because of being a donor, advise the
fund how to distribute or invest amounts held in the fund.
For details, see Internal Revenue Code section 170(f)(18).
Partial Interest in Property
Generally, you can’t deduct a contribution of less than your
entire interest in property. For details, see Partial Interest
in Property under Contributions of Property, later.
Contributions of Property
If you contribute property to a qualified organization, the
amount of your charitable contribution is generally the
FMV of the property at the time of the contribution. However, if the property has increased in value, you may have
to make some adjustments to the amount of your deduction. See Giving Property That Has Increased in Value,
later.
For information about the records you must keep and
the information you must furnish with your return if you donate property, see Substantiation Requirements and How
To Report, later.
Contributions Subject to Special
Rules
Special rules apply if you contribute:
• Clothing or household items;
• A car, boat, or airplane;
• Taxidermy property;
• Property subject to a debt;
• A partial interest in property;
• A fractional interest in tangible personal property;
• A qualified conservation contribution;
• A future interest in tangible personal property;
• Inventory from your business; or
• A patent or other intellectual property.
These special rules are described next.
• Furniture and furnishings,
• Electronics,
• Appliances,
• Linens, and
• Other similar items.
Household items don’t include:
• Food;
• Paintings, antiques, and other objects of art;
• Jewelry and gems; and
• Collections.
FMV. To determine the FMV of these items, use the rules
under Determining FMV, later.
Cars, Boats, and Airplanes
The following rules apply to any donation of a qualified vehicle.
A qualified vehicle is:
• A car or any motor vehicle manufactured mainly for
use on public streets, roads, and highways;
• A boat; or
• An airplane.
Deduction more than $500. If you donate a qualified
vehicle with a claimed FMV of more than $500 and the exceptions discussed later don’t apply, you can deduct the
smaller of:
• The gross proceeds from the sale of the vehicle by the
organization, or
• The vehicle’s FMV on the date of the contribution. If
the vehicle’s FMV was more than your cost or other
basis, you may have to reduce the FMV to figure the
deductible amount, as described under Giving Property That Has Increased in Value, later.
Form 1098-C. You must attach to your return Copy B
of the Form 1098-C, Contributions of Motor Vehicles,
Boats, and Airplanes (or other statement containing the
same information as Form 1098-C) you received from the
organization. The Form 1098-C (or other statement) will
show the gross proceeds from the sale of the vehicle.
If you e-file your return, you must:
Clothing and Household Items
• Attach Copy B of Form 1098-C to Form 8453, U.S. In-
You can’t take a deduction for clothing or household items
you donate unless the clothing or household items are in
good used condition or better.
• Include Copy B of Form 1098-C as a PDF attachment
Exception. You can take a deduction for a contribution of
an item of clothing or a household item that isn’t in good
If you don’t attach Form 1098-C (or other statement),
you can’t deduct your contribution.
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dividual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS; or
if your software program allows it.
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You must get Form 1098-C (or other statement) within
30 days of the sale of the vehicle. But if Exception 1 or 2
(described later) applies, you must get Form 1098-C (or
other statement) within 30 days of your donation.
Filing deadline approaching and still no Form
1098-C. If the filing deadline is approaching and you still
don’t have a Form 1098-C, you have two choices.
1. Request an automatic 6-month extension of time to
file your return. You can get this extension by filing
Form 4868, Application for Automatic Extension of
Time To File U.S. Individual Income Tax Return. For
more information, see the Instructions for Form 4868.
2. File the return on time without claiming the deduction
for the qualified vehicle. After receiving the Form
1098-C, file an amended return, Form 1040-X, Amended U.S. Individual Income Tax Return, claiming the
deduction. Attach Copy B of Form 1098-C (or other
statement) to the amended return.
Exceptions. There are two exceptions to the rules just
described for deductions of more than $500.
Exception 1—vehicle used or improved by organization. If the qualified organization makes a significant
intervening use of, or material improvement to, the vehicle
before transferring it, you can generally deduct the vehicle’s FMV at the time of the contribution. But if the vehicle’s FMV was more than your cost or other basis, you
may have to reduce the FMV to get the deductible
amount, as described under Giving Property That Has Increased in Value, later. The Form 1098-C (or other statement) will show whether this exception applies.
Exception 2—vehicle given or sold to needy individual. If the qualified organization will give the vehicle,
or sell it for a price well below FMV, to a needy individual
to further the organization’s charitable purpose, you can
generally deduct the vehicle’s FMV at the time of the contribution. But if the vehicle’s FMV was more than your cost
or other basis, you may have to reduce the FMV to get the
deductible amount, as described under Giving Property
That Has Increased in Value, later. The Form 1098-C (or
other statement) will show whether this exception applies.
This exception doesn’t apply if the organization sells
the vehicle at auction. In that case, you can’t deduct the
vehicle’s FMV.
Example. You donate a used car to a qualified organization. You bought it 3 years ago for $9,000. A used car
guide shows the FMV for this type of car is $6,000. However, you get a Form 1098-C from the organization showing the car was sold for $2,900. Neither Exception 1 nor
Exception 2 applies. If you itemize your deductions, you
can deduct $2,900 for the donation. You must attach Form
1098-C and Form 8283, Noncash Charitable Contributions, to your tax return.
Deduction $500 or less. If the qualified organization
sells the vehicle for $500 or less and Exceptions 1 and 2
don’t apply, you can deduct the smaller of:
• $500, or
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• The vehicle’s FMV on the date of the contribution. But
if the vehicle’s FMV was more than your cost or other
basis, you may have to reduce the FMV to get the deductible amount, as described under Giving Property
That Has Increased in Value, later.
If the vehicle’s FMV is at least $250 but not more than
$500, you must have a written statement from the qualified
organization acknowledging your donation. The statement
must contain the information and meet the tests for an acknowledgment described under Deductions of at Least
$250 but Not More Than $500 under Substantiation Requirements, later.
FMV. To determine a vehicle’s FMV, use the rules described under Determining FMV, later.
Donations of inventory. The vehicle donation rules just
described don’t apply to donations of inventory. For example, these rules don’t apply if you are a car dealer who donates a car you had been holding for sale to customers.
See Inventory, later.
Taxidermy Property
If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property
or its FMV, whichever is less. This applies if you prepared,
stuffed, or mounted the property or paid or incurred the
cost of preparing, stuffing, or mounting the property.
Your basis for this purpose includes only the cost of
preparing, stuffing, and mounting the property. Your basis
doesn’t include transportation or travel costs. It also
doesn’t include the direct or indirect costs for hunting or
killing an animal, such as equipment costs. In addition, it
doesn’t include the value of your time.
Taxidermy property means any work of art that:
• Is the reproduction or preservation of an animal, in
whole or in part;
• Is prepared, stuffed, or mounted to recreate one or
more characteristics of the animal; and
• Contains a part of the body of the dead animal.
Property Subject to a Debt
If you contribute property subject to a debt (such as a
mortgage), you must reduce the FMV of the property by:
1. Any allowable deduction for interest you paid (or will
pay) that is attributable to any period after the contribution, and
2. If the property is a bond, the lesser of:
a. Any allowable deduction for interest you paid (or
will pay) to buy or carry the bond that is attributable to any period before the contribution; or
b. The interest, including bond discount, receivable
on the bond that is attributable to any period before the contribution and that isn’t includible in
your income due to your accounting method.
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This prevents you from deducting the same amount as
both investment interest and a charitable contribution.
If the recipient (or another person) assumes the debt,
you must also reduce the FMV of the property by the
amount of the outstanding debt assumed.
The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of
figuring your taxable gain (if any). For more information,
see Bargain Sales under Giving Property That Has Increased in Value, later.
Partial Interest in Property
Generally, you can’t deduct a charitable contribution of
less than your entire interest in property.
Right to use property. A contribution of the right to use
property is a contribution of less than your entire interest in
that property and isn’t deductible.
Example 1. You own a 10-story office building and
donate rent-free use of the top floor to a qualified organization. Because you still own the building, you have contributed a partial interest in the property and can’t take a
deduction for the contribution.
Example 2. You own a vacation home at the beach
and sometimes rent it to others. For a fundraising auction
at church, you donated the right to use the vacation home
for 1 week. At the auction, the church received and accepted a bid equal to the fair rental value of the home for 1
week. You can’t claim a deduction because of the partial
interest rule. The auction winner can’t claim a deduction
either because of the received benefit equal to the amount
of the auction winner’s payment. See Contributions From
Which You Benefit, earlier.
Exceptions. You can deduct a charitable contribution of
a partial interest in property only if that interest represents
one of the following items.
• A remainder interest in your personal home or farm. A
remainder interest is one that passes to a beneficiary
after the end of an earlier interest in the property.
Example. You keep the right to live in your home
during your lifetime and give your church a remainder
interest that begins upon your death. You can deduct
the value of the remainder interest.
• An undivided part of your entire interest. This must
consist of a part of every substantial interest or right
you own in the property and must last as long as your
interest in the property lasts. But see Fractional Interest in Tangible Personal Property, later.
Example. You contribute voting stock to a qualified
organization but keep the right to vote the stock. The
right to vote is a substantial right in the stock. You
haven’t contributed an undivided part of your entire interest and can’t deduct your contribution.
• A partial interest that would be deductible if transfer-
• A qualified conservation contribution (defined later).
For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest
in Property Not in Trust in Pub. 561.
Fractional Interest in Tangible Personal
Property
You can’t deduct a charitable contribution of a fractional
interest in tangible personal property unless all interests in
the property are held immediately before the contribution
by:
• You, or
• You and the qualifying organization receiving the contribution.
If you make an additional contribution later, the FMV of
that contribution will be determined by using the smaller
of:
• The FMV of the property at the time of the initial contribution, or
• The FMV of the property at the time of the additional
contribution.
Tangible personal property is defined later under Future
Interest in Tangible Personal Property. A fractional interest
in property is an undivided portion of your entire interest in
the property.
Example. An undivided one-quarter interest in a
painting that entitles an art museum to possession of the
painting for 3 months of each year is a fractional interest in
the property.
Recapture of deduction. You must recapture your charitable contribution deduction by including it in your income
if both of the following statements are true.
1. You contributed a fractional interest in tangible personal property after August 17, 2006.
2. You don’t contribute the rest of your interests in the
property to the original recipient or, if it no longer exists, another qualified organization on or before the
earlier of:
a. The date that is 10 years after the date of the initial
contribution, or
b. The date of your death.
Recapture is also required if the qualified organization
hasn’t taken substantial physical possession of the property and used it in a way related to the organization’s purpose during the period beginning on the date of the initial
contribution and ending on the earlier of:
1. The date that is 10 years after the date of the initial
contribution, or
2. The date of your death.
red to certain types of trusts.
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13
Additional tax. If you must recapture your deduction,
you must also pay interest and an additional tax equal to
10% of the amount recaptured.
Qualified Conservation Contribution
A qualified conservation contribution is a contribution of a
qualified real property interest to a qualified organization
to be used only for conservation purposes.
Qualified organization. For purposes of a qualified conservation contribution, a qualified organization is:
• A governmental unit;
• A publicly supported charity; or
• An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly
supported charity.
The organization must also have the resources to monitor
and enforce the conservation easement or other conservation restrictions. To enable the organization to do this, it
must have documents such as maps and photographs
that establish the condition of the property at the time of
donation.
A publicly supported charity is an organization of the
type described in (1) under Types of Qualified Organizations, earlier, that normally receives a substantial part of
its support, other than income from its exempt activities,
from direct or indirect contributions from the general public
or from governmental units.
Qualified real property interest. This is any of the following interests in real property.
1. Your entire interest in real estate other than a mineral
interest (subsurface oil, gas, or other minerals, and
the right of access to these minerals).
Certified historic structure. There are two types of
buildings that may be certified historic structures: a National Register building and a historic district building. A
National Register building and a historic district building
can be certified by the Department of the Interior as a certified historic structure.
A National Register building is a building that is individually listed in the National Register of Historic Places
(“National Register”). If the building you’re claiming a deduction for is listed in the National Register as one building, no certification from the Department of the Interior is
required, as it is already a certified historic structure. Alternatively, if the listing in the National Register consists of
more than one building (for example, a house and a separate garage), certification is required to identify which
building is the certified historic structure.
A historic district building is an individual building that is
located in a registered historic district and has been separately certified by the Secretary of the Interior as a certified
historic structure. The mere listing of the building as contributing to a registered historic district is not sufficient. A
registered historic district is any district listed in the National Register. No deduction is available unless the National Register building or the historic district building is a
certified historic structure.
Many of the requirements for a deduction on a National
Register building and a historic district building are the
same; however, there are additional requirements for a restriction on the exterior of a historic district building.
To claim a deduction for the donation of a restriction on
all or part of the interior or exterior of a National Register
building or all or part of the interior of a historic district
building, you must include with your return:
1. Form 8283, completed as specified in the Instructions
for Form 8283;
2. A remainder interest.
2. A signed qualified appraisal, performed by a qualified
appraiser; and
3. A restriction (granted in perpetuity) on the use that
may be made of the real property, such as a conservation easement.
3. The National Park Service project number (NPS #), if
applicable. See the instructions for Form 8283 for
more information.
Conservation purposes. Your contribution must be
made only for one or more of the following conservation
purposes.
As previously mentioned, there are additional requirements for a restriction on the exterior of a historic district
building. These additional requirements are:
• Preserving land areas for outdoor recreation by, or for
the education of, the general public.
• Protecting a relatively natural habitat of fish, wildlife, or
plants, or a similar ecosystem.
• Preserving open space, including farmland and forest
land, if it yields a significant public benefit. The open
space must be preserved either for the scenic enjoyment of the general public or under a clearly defined
federal, state, or local governmental conservation policy.
• Preserving a historically important land area or a certified historic structure.
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1. The restriction must preserve the entire exterior of the
building (including its front, sides, rear, and height)
and must prohibit any change to the exterior of the
building that is inconsistent with its historical character;
2. You and the organization receiving the contribution
must enter into a written agreement certifying, under
penalty of perjury, that the organization:
a. Is a qualified organization with a purpose of environmental protection, land conservation, open
space preservation, or historic preservation; and
b. Has the resources to manage and enforce the restriction and a commitment to do so; and
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3. You must also include with your return:
a. Photographs of the building’s entire exterior;
b. A description of all restrictions on development of
the building, such as zoning laws and restrictive
covenants; and
c. If the claimed donation exceeds $10,000, you
must include a $500 filing fee and a Form 8283-V,
Payment Voucher for Filing Fee Under Section
170(f)(13).
Rehabilitation credit. If a rehabilitation credit was allowed on a National Register building or a historic district
building for any of the 5 years before the year of the donation, your charitable deduction is reduced. For more information, see Form 3468, Investment Credit (and its instructions), and Internal Revenue Code section 170(f)(14).
For more information on how an NPS # applies to a certified historic structure, see Easements on certified historic
structures in the Instructions for Form 8283.
Disallowance of deductions for certain conservation
contributions by partnerships and S corporations. If
you are an ultimate member of a partnership or an S corporation and the amount of the partnership or S corporation’s qualified conservation contribution exceeds 2.5
times the sum of each ultimate member’s relevant basis,
the contribution is not treated as a qualified conservation
contribution and no one may claim a deduction for the
contribution (section 170(h)(7) disallowance rule). Thus,
your charitable conservation contribution deduction is disallowed.
The term “ultimate member” means, with respect to any
partnership or S corporation, any partner (that is not itself
a partnership or S corporation) or S corporation shareholder that receives a distributive share or pro rata share,
directly or indirectly (through one or more upper-tier partnerships or upper-tier S corporations), of a qualified conservation contribution.
Relevant basis is, with respect to any ultimate member,
the portion of the ultimate member’s modified basis that is
allocable to the portion of the real property with respect to
which the qualified conservation contribution is made.
An upper-tier partnership or upper-tier S corporation is
a partnership or S corporation that does not itself make
the contribution, but instead receives an allocated portion
of a qualified conservation contribution from another partnership. The term “allocated portion” means a distributive
share of a qualified conservation contribution made by a
lower-tier partnership.
If the amount of a contributing partnership’s or contributing S corporation’s qualified conservation contribution exceeds 2.5 times the sum of each ultimate member’s relevant basis, the contribution is not treated as a qualified
conservation contribution with respect to the contributing
partnership or contributing S corporation, any upper-tier
partnership or upper-tier S corporation, or any ultimate
member. No one may claim a deduction for the contribution. The amount of a contributing partnership’s or an S
Publication 526 (2025)
corporation’s qualified conservation contribution is generally the amount the partnership or S corporation claims as
a qualified conservation contribution on its return.
If the amount of a contributing partnership’s or contributing S corporation’s qualified conservation contribution
equals or is less than 2.5 times the sum of each ultimate
member’s relevant basis, then any upper-tier partnership
or upper-tier S corporation must determine whether the
section 170(h)(7) disallowance rule applies to its allocated
portion of the qualified conservation contribution.
If an upper-tier partnership’s or upper-tier S corporation’s allocated portion exceeds 2.5 times the sum of each
ultimate member’s relevant basis, the contribution is not
treated as a qualified conservation contribution with respect to the upper-tier partnership or upper-tier S corporation, any subsequent upper-tier partnership or upper-tier S
corporation, or any ultimate member. No one may claim a
deduction for the allocated portion attributable to that upper-tier partnership or upper-tier S corporation.
If an upper-tier partnership’s allocated portion does not
exceed 2.5 times the sum of each ultimate member’s relevant basis, then any subsequent upper-tier partnership or
upper-tier S corporation must determine whether the section 170(h)(7) disallowance rule applies to its allocated
portion.
The contributing partnership or contributing S corporation must determine each ultimate member’s relevant basis. That determination will require information from any
upper-tier partnership or upper-tier S corporation and may
also require information from ultimate members.
See Regulations section 1.170A-14(j) through (n) for
more details on the section 170(h)(7) disallowance rule,
including guidance on the computation of modified basis
and relevant basis.
Exceptions. There are three exceptions to the section
170(h)(7) disallowance rule.
Exception 1—contribution outside 3-year rule period. The disallowance rule does not apply if the qualified
conservation contribution is made at least 3 years after the
latest of:
1. The last date on which the contributing partnership or
contributing S corporation acquired any portion of the
real property with respect to which such qualified conservation contribution is made;
2. The last date any partner in the contributing partnership or shareholder in the contributing S corporation
acquired any interest in such partnership or S corporation; and
3. If the interest in the contributing partnership is held
through one or more upper-tier partnerships or upper-tier S corporations:
a. The last date any such upper-tier partnership or
upper-tier S corporation acquired any interest in
the contributing partnership or any other upper-tier
partnership, and
b. The last date on which any partner or shareholder
in any such upper-tier partnership or upper-tier S
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corporation acquired any interest in such upper-tier partnership or upper-tier S corporation.
For the definition of “acquired,” see Regulations section
1.170A-14(n)(2).
The exception for the 3-year holding period is determined by the contributing partnership or contributing S
corporation. If the contributing partnership or contributing
S corporation satisfies the 3-year holding period, then the
section 170(h)(7) disallowance rule does not apply to any
upper-tier partnership, upper-tier S corporation, or ultimate member. However, if the contributing partnership or
contributing S corporation does not satisfy the 3-year
holding period, then the 3-year holding period exception
does not apply to any upper-tier partnership, upper-tier S
corporation, or ultimate member.
Exception 2—family pass-through entity. The disallowance rule does not apply to a qualified conservation
contribution made by a family pass-through entity. A family
pass-through entity is a partnership or S corporation in
which 90% or more of the interests are held by an individual and members of the family of such individual. For
these purposes, members of an individual’s family are the
individual’s spouse and individuals described in section
152(d)(2)(A)–(G). Additionally, members of the family also
include an estate of someone who was a member of the
family and a trust where all beneficiaries (including those
who would receive a portion of the trust if the trust were to
terminate) are members of the family.
A partnership or S corporation does not qualify as a
family pass-through entity unless the individual and members of the family held the property for at least 1 year prior
to the qualified conservation contribution, unless the
amount of the contribution is limited to basis under section
170(e).
If the contributing partnership or contributing S corporation qualifies as a family pass-through entity, then the disallowance rule does not apply to the contributing partnership or contributing S corporation, any upper-tier
partnership or upper-tier S corporation, or any ultimate
member. However, if the contributing partnership or contributing S corporation does not qualify as a family
pass-through entity, then the exception does not apply to
the contributing partnership or contributing S corporation,
any upper-tier partnership or upper-tier S corporation, or
any ultimate member. See Regulations section
1.170A-14(n)(3) for additional guidance.
Exception 3—certified historic structure. The disallowance rule does not apply if the purpose of the qualified
conservation contribution is the preservation of a certified
historic structure. The contributing partnership, the contributing S corporation, the upper-tier partnership, or the upper-tier S corporation must include on its return, for the
taxable year the contribution is made, a statement that the
partnership or corporation made the contribution and the
partnership or S corporation files a completed Form 8283,
including the sum of each ultimate member’s relevant basis. See Certified historic structure earlier, Regulations
section 1.170A-14(n)(4), and the Instructions for Form
8283 for more information.
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Recordkeeping for the disallowance rule. The disallowance rule requires contributing partnerships, contributing S corporations, upper-tier partnerships, and upper-tier
S corporations to maintain dated, written statements in
their books and records. These records must be created
by the due dates—including extensions—of their federal
income tax returns. The records must calculate the sum of
each ultimate member’s adjusted basis, modified basis,
and relevant basis.
These statements don’t need to be maintained (nor
does the modified basis or relevant basis need to be calculated) for contributions that meet the 3-year holding period exception or the family pass-through entity exception.
If the contribution also meets the certified historic structure exception, the statements mentioned earlier need to
be maintained and the modified basis and relevant basis
need to be calculated.
More information. For information about determining
the FMV of qualified conservation contributions, see Pub.
561 and the Instructions for Form 8283. For information
about the limits that apply to deductions for this type of
contribution, see Limits on Deductions, later. For more information about qualified conservation contributions, see
Regulations section 1.170A-14.
Future Interest in Tangible Personal
Property
You can’t deduct the value of a charitable contribution of a
future interest in tangible personal property until all intervening interests in and rights to the actual possession or
enjoyment of the property have either expired or been
turned over to someone other than yourself, a related person, or a related organization. But see Fractional Interest
in Tangible Personal Property, earlier, and Tangible personal property put to unrelated use, later.
Related persons include your spouse, children, grandchildren, sibling(s), and parents. Related organizations
may include a partnership or corporation in which you
have an interest, or an estate or trust with which you have
a connection.
Tangible personal property. This is any property, other
than land or buildings, that can be seen or touched. It includes furniture, books, jewelry, paintings, and cars.
Future interest. This is any interest that is to begin at
some future time, regardless of whether it is designated as
a future interest under state law.
Example. You own an antique car that you contribute
to a museum. You give up ownership, but retain the right to
keep the car in your garage with your personal collection.
Because you keep an interest in the property, you can’t
deduct the contribution. If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the
contribution in that later year.
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Inventory
If you contribute inventory (property you sell in the course
of your business), your charitable contribution deduction is
determined differently depending on whether or not the
contributed property was initially in opening inventory for
the year of the contribution. If it was, the amount you can
deduct is the smaller of its FMV on the day you contributed it or its basis. The basis of contributed inventory is
any cost incurred for the inventory in an earlier year that
you would otherwise include in your opening inventory for
the year of the contribution. You must remove the amount
of your charitable contribution deduction from your opening inventory. It isn’t part of the cost of goods sold.
If the cost of donated inventory isn’t included in your
opening inventory, the inventory’s basis is zero and you
can’t claim a charitable contribution deduction. Treat the
inventory’s cost as you would ordinarily treat it under your
method of accounting. For example, include the purchase
price of inventory bought and donated in the same year in
the cost of goods sold for that year.
A special rule applies to certain donations of food inventory. See Food Inventory, later.
Patents and Other Intellectual Property
If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property
or the FMV of the property, whichever is smaller. Intellectual property means any of the following.
• Patents.
• Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)
(C)).
• Trademarks.
• Trade names.
• Trade secrets.
• Know-how.
• Software (other than software described in Internal
Revenue Code section 197(e)(3)(A)(i)).
• Other similar property or applications or registrations
of such property.
Additional deduction based on income. You may be
able to claim additional charitable contribution deductions
in the year of the contribution and years following, based
on the income, if any, from the donated property.
The following table shows the percentage of income
from the property that you can deduct for each of your tax
years ending on or after the date of the contribution. In the
table, “tax year 1,” for example, means your first tax year
ending on or after the date of the contribution. However,
you can take the additional deduction only to the extent
the total of the amounts figured using this table is more
than the amount of the deduction claimed for the original
donation of the property.
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After the legal life of the intellectual property ends, or
after the 10th anniversary of the donation, whichever is
earlier, no additional deduction is allowed.
The additional deductions can’t be taken for intellectual
property donated to certain private foundations.
Tax year
Deductible percentage
1
100%
2
100%
3
90%
4
80%
5
70%
6
60%
7
50%
8
40%
9
30%
10
20%
11
10%
12
10%
Reporting requirements. You must inform the organization at the time of the donation that you intend to treat the
donation as a contribution subject to the provisions just
discussed.
The organization is required to file an information return
showing the income from the property, and provide a copy
to you. This is done on Form 8899, Notice of Income From
Donated Intellectual Property.
Determining FMV
This section discusses general guidelines for determining
the FMV of various types of donated property. Pub. 561
contains a more complete discussion.
FMV is the price at which property would change hands
between a willing buyer and a willing seller, neither having
to buy or sell, and both having reasonable knowledge of
all the relevant facts.
Used clothing. The FMV of used clothing and other personal items is usually far less than the price you paid for
them. There are no fixed formulas or methods for finding
the value of items of clothing.
You should claim as the value the price that buyers of
used items actually pay in used clothing stores, such as
consignment or thrift shops.
Also, see Clothing and Household Items, earlier.
Example. You donated a coat to a thrift store operated
by a place of worship. You paid $300 for the coat 3 years
ago. Similar coats in the thrift store sell for $50. The FMV
of the coat is $50. Your donation is limited to $50.
Household items. The FMV of used household items,
such as furniture, appliances, and linens, is usually much
lower than the price paid when new. These items may
17
have little or no market value because they are in a worn
condition, out of style, or no longer useful. For these reasons, formulas (such as using a percentage of the cost to
buy a new replacement item) aren’t acceptable in determining value.
You should support your valuation with photographs,
canceled checks, receipts from your purchase of the
items, or other evidence. Magazine or newspaper articles
and photographs that describe the items and statements
by the recipients of the items are also useful. Don’t include
any of this evidence with your tax return.
If the property is valuable because it is old or unique,
see the discussion under Art and Collectibles in Pub. 561.
Also, see Clothing and Household Items, earlier.
Article of clothing or household item over $500 not
in good used condition. Form 8283, Section B, must
be completed and the Form 8283 attached to the tax return if you are contributing a single article of clothing or
household item over $500 that is not in good used condition. See the Form 8283 instructions for more information.
Cars, boats, and airplanes. If you contribute a car, boat,
or airplane to a qualified organization, you must determine
its FMV.
Qualified vehicle donation. You don’t need a written
appraisal for a qualified vehicle—such as a car, boat, or
airplane—if your deduction for the qualified vehicle is limited to the gross proceeds from its sale and you obtained a
contemporaneous written acknowledgment (CWA), defined later. If you donate a qualified vehicle with a claimed
value of more than $500, you can’t claim a deduction unless you attach to Form 8283 a copy of the CWA you received from the donee organization. See Qualified Vehicle
Donations in the Instructions for Form 8283.
Boats. Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine
surveyor or appraiser because the physical condition is
critical to the value.
Cars. Certain commercial firms and trade organizations publish used car pricing guides, commonly called
“blue books,” containing complete dealer sale prices or
dealer average prices for recent model years. The guides
may be published monthly or seasonally, and for different
regions of the country. These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. The prices aren’t “official” and
these publications aren’t considered an appraisal of any
specific donated property. But they do provide clues for
making an appraisal and suggest relative prices for comparison with current sales and offerings in your area.
These publications are sometimes available from public
libraries, or from the loan officer at a bank, credit union, or
finance company. You can also find used car pricing information on the Internet.
To find the FMV of a donated car, use the price listed in
a used car guide for a private party sale, not the dealer retail value. However, the FMV may be less if the car has engine trouble, body damage, high mileage, or any type of
excessive wear. The FMV of a donated car is the same as
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the price listed in a used car guide for a private party sale
only if the guide lists a sales price for a car that is the
same make, model, and year, sold in the same area, in the
same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car.
Example. You donate a used car in poor condition to
a local high school for use by students studying car repair.
A used car guide shows the dealer retail value for this type
of car in poor condition is $1,600. However, the guide
shows the price for a private party sale of the car is only
$750. The FMV of the car is considered to be $750.
Large quantities. If you contribute a large number of the
same item, FMV is the price at which comparable numbers of the item are being sold.
Example. You purchase 500 copies of a religious
book for $1,000. The person who sells them to you says
the retail value of these books is $3,000. If you contribute
the books to a qualified organization that uses the books
for the purpose or function constituting the basis for its exemption, you can claim a deduction only for the FMV price
at which similar numbers of the same books are currently
being sold. Your charitable contribution is no more than
$1,000 unless you can show that similar numbers of that
book are selling at a higher price at the time of the contribution.
Giving Property That Has Decreased
in Value
If you contribute property with an FMV that is less than
your basis in it, your deduction is limited to its FMV. You
can’t claim a deduction for the difference between the
property’s basis and its FMV.
Your basis in property is generally what you paid for it. If
you need more information about basis, see Pub. 551, Basis of Assets. You may want to see Pub. 551 if you contribute property that you:
• Received as a gift or inheritance;
• Used in a trade, business, or activity conducted for
profit; or
• Claimed a casualty loss deduction for.
Common examples of property that decrease in value
include clothing, furniture, appliances, and cars.
Giving Property That Has Increased
in Value
If you contribute property with an FMV that is more than
your basis in it, you may have to reduce the FMV by the
amount of appreciation (increase in value) when you figure your deduction.
Your basis in property is generally what you paid for it. If
you need more information about basis, see Pub. 551.
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Different rules apply to figuring your deduction, depending on whether the property is:
and partly capital gain property. See Property used in a
trade or business under Ordinary Income Property, earlier.
• Ordinary income property, or
• Capital gain property.
Real property. Real property is land and generally
anything built on, growing on, or attached to land.
Ordinary Income Property
Property is ordinary income property if you would have
recognized ordinary income or short-term capital gain had
you sold it at FMV on the date it was contributed. Examples of ordinary income property are inventory, works of
art created by the donor, manuscripts prepared by the donor, and capital assets (defined later, under Capital Gain
Property) held 1 year or less.
Depreciable property. Depreciable property is property used in business or held for the production of income
and for which a depreciation deduction is allowed.
For more information about what is a capital asset, see
chapter 2 of Pub. 544.
Amount of deduction—general rule. When figuring
your deduction for a contribution of capital gain property,
you can generally use the FMV of the property.
Property used in a trade or business. Property
used in a trade or business is considered ordinary income
property to the extent of any gain that would have been
treated as ordinary income because of depreciation had
the property been sold at its FMV at the time of contribution. See chapter 3 of Pub. 544, Sales and Other Dispositions of Assets, for the kinds of property to which this rule
applies.
Exceptions. However, in certain situations, you must
reduce the FMV by any amount that would have been
long-term capital gain if you had sold the property for its
FMV. Generally, this means reducing the FMV to the property’s cost or other basis. You must do this if:
Amount of deduction. The amount you can deduct for
a contribution of ordinary income property is its FMV minus the amount that would be ordinary income or
short-term capital gain if you sold the property for its FMV.
Generally, this rule limits the deduction to your basis in the
property.
2. You choose the 50%-limit instead of the 30% limit for
capital gain property given to 50% limit organizations,
discussed later;
Example. You donate stock you held for 5 months to
your synagogue. The FMV of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to
$800 (FMV minus the appreciation).
4. The contributed property is certain taxidermy property, as explained earlier; or
Exception. Don’t reduce your charitable contribution
if you include the ordinary or capital gain income in your
gross income in the same year as the contribution. See
Ordinary or capital gain income included in gross income
under Capital Gain Property next, if you need more information.
Capital Gain Property
Property is capital gain property if you would have recognized long-term capital gain had you sold it at FMV on the
date of the contribution. Capital gain property includes
capital assets held more than 1 year.
Capital assets. Capital assets include most items of
property you own and use for personal purposes or investment. Examples of capital assets are stocks, bonds, jewelry, coin or stamp collections, and cars or furniture used
for personal purposes.
For purposes of figuring your charitable contribution,
capital assets also include certain real property and depreciable property used in your trade or business and,
generally, held more than 1 year. You may, however, have
to treat this property as partly ordinary income property
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1. The property (other than qualified appreciated stock)
is contributed to certain private nonoperating foundations;
3. The contributed property is intellectual property (as
defined earlier under Patents and Other Intellectual
Property);
5. The contributed property is tangible personal property
(defined earlier) that:
a. Is put to an unrelated use (defined later) by the
charity; or
b. Has a claimed value of more than $5,000 and is
sold, traded, or otherwise disposed of by the qualified organization during the year in which you
made the contribution, and the qualified organization hasn’t made the required certification of exempt use (such as on Form 8282, Donee Information Return, Part IV). See also Recapture if no
exempt use, later.
Contributions to private nonoperating foundations.
The reduced deduction applies to contributions to all private nonoperating foundations other than those qualifying
for the 50% limit, discussed later.
However, the reduced deduction doesn’t apply to contributions of qualified appreciated stock. Qualified appreciated stock is any stock in a corporation that is capital gain
property and for which market quotations are readily available on an established securities market on the day of the
contribution. But stock in a corporation doesn’t count as
qualified appreciated stock to the extent you and your
family contributed more than 10% of the value of all the
outstanding stock in the corporation.
19
Tangible personal property put to unrelated use. Tangible personal property is defined earlier under Future Interest in Tangible Personal Property.
Unrelated use. The term “unrelated use” means a use
unrelated to the exempt purpose or function of the qualified organization. For a governmental unit, it means the
use of the contributed property for other than exclusively
public purposes.
Example. If a painting contributed to an educational
institution is used by that organization for educational purposes by being placed in its library for display and study
by art students, the use isn’t an unrelated use. But if the
painting is sold and the proceeds are used by the organization for educational purposes, the use is an unrelated
use.
Deduction limited. Your deduction for a contribution
of tangible personal property may be limited. See (5) under Exceptions, earlier.
Recapture if no exempt use. You must recapture part of
your charitable contribution deduction by including it in
your income if all the following statements are true.
1. You donate tangible personal property with a claimed
value of more than $5,000, and your deduction is
more than your basis in the property.
2. The organization sells, trades, or otherwise disposes
of the property after the year it was contributed but
within 3 years of the contribution.
3. The organization doesn’t provide a written statement
(such as on Form 8282, Part IV), signed by an officer
of the organization under penalty of perjury, that either:
a. Certifies its use of the property was substantial
and related to the organization’s purpose, or
b. Certifies its intended use of the property became
impossible.
If all the preceding statements are true, include in your
income:
Example. You donate an installment note to a qualified organization. The note has an FMV of $10,000 and a
basis to you of $7,000. As a result of the donation, you
have a short-term capital gain of $3,000 ($10,000 −
$7,000), which you include in your income for the year.
Your charitable contribution is $10,000.
Food Inventory
Special rules apply to certain donations of food inventory
to a qualified organization. These rules apply if all the following conditions are met.
1. You made a contribution of apparently wholesome
food from your trade or business. Generally, apparently wholesome food is food intended for human
consumption that meets all quality and labeling standards imposed by federal, state, and local laws and
regulations even though the food may not be readily
marketable due to appearance, age, freshness,
grade, size, surplus, or other conditions.
2. The food is to be used only for the care of the ill, the
needy, or infants.
3. The use of the food is related to the organization’s exempt purpose or function.
4. The organization doesn’t transfer the food for money,
other property, or services.
5. You receive a written statement from the organization
stating it will comply with requirements (2), (3), and
(4).
6. The organization isn’t a private nonoperating foundation.
7. The food satisfies any applicable requirements of the
Federal Food, Drug, and Cosmetic Act and regulations on the date of transfer and for the previous 180
days.
If all the conditions just described are met, use the following worksheet to figure your deduction.
1. The deduction you claimed for the property, minus
2. Your basis in the property when you made the contribution.
Include this amount in your income for the year the qualified organization disposes of the property. Report the recaptured amount on Schedule 1 (Form 1040), line 8z.
Ordinary or capital gain income included in gross income. You don’t reduce your charitable contribution if
you include the ordinary or capital gain income in your
gross income in the same year as the contribution. This
may happen when you transfer installment or discount obligations or when you assign income to a qualified organization. If you contribute an obligation received in a sale of
property that is reported under the installment method,
see Pub. 537, Installment Sales.
20
Publication 526 (2025)
Worksheet 1.
Donations of Food Inventory
See separate Worksheet instructions.
(Keep for your records.)
1.
4.
Enter FMV of the
donated food . . . . . . . . . . . . . . . . . . . . . .
Enter basis of the donated
food . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2 from line 1.
If the result is zero or less, stop here. Don’t
complete the rest of this worksheet. Your
charitable contribution deduction for food is the
amount on line 1 . . . . . . . . . . . . . . . . . . . .
Enter one-half of line 3 . . . . . . . . . . . . . . . . .
5.
6.
Subtract line 4 from line 1 . . . . . . . . . . . . . . .
Multiply line 2 by 2.0 . . . . . . . . . . . . . . . . . .
7.
Subtract line 6 from line 5. If the result is less
than zero, enter -0- . . . . . . . . . . . . . . . . . . .
Add lines 4 and 7 . . . . . . . . . . . . . . . . . . . .
Compare line 3 and line 8. Enter the smaller
amount . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 9 from line 1 . . . . . . . . . . . . . . .
Enter 15% of your total net
income for the year from
all trades or businesses
from which food
inventory was donated . . . . . . . . . . . . . . . . .
2.
3.
8.
9.
10.
11.
12.
Compare line 10 and line 11.
Enter the smaller amount.
This is your charitable
contribution deduction
for the food . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet instructions. When determining the FMV to
enter on line 1 of the worksheet, take into account the
price at which the same or substantially the same food
items (as to both type and quality) were sold by you at the
time of the contribution. Don’t reduce this amount because the food wasn’t or couldn’t be sold by reason of
your internal standards, lack of market, or similar circumstances. Also, don’t reduce this amount even though you
produced the food exclusively for the purpose of transferring the food to a qualified organization.
If you don’t account for inventories under section 471
and you aren’t required to capitalize indirect costs under
section 263A, you may elect, solely for the purpose of
line 2 of the worksheet, to treat the basis of any apparently
wholesome food as being equal to 25% of the FMV of
such food.
Enter on line 11 of the worksheet 15% of your net income for the year from all sole proprietorships, S corporations, or partnerships (or other entity that isn’t a C corporation) from which contributions of food inventory were
made. Figure net income before any deduction for a charitable contribution of food inventory.
If you made more than one contribution of food inventory, complete a separate worksheet for each contribution.
Complete lines 11 and 12 on only one worksheet. On that
worksheet, complete line 11. Then compare line 11 and
the total of the line 10 amounts on all worksheets and enter the smaller of those amounts on line 12.
Publication 526 (2025)
If line 11 is smaller than line 10, you can carry over the
excess as a qualifying food inventory contribution to the
following year. You may be able to include the excess in
your charitable contribution deduction for the food in each
of the next 5 years in order of time until it is used up, but
not beyond that time.
More information. See Inventory, earlier, for information
about determining the basis of donated inventory and the
effect on cost of goods sold. For additional details, see
section 170(e)(3) of the Internal Revenue Code.
Bargain Sales
A bargain sale of property is a sale or exchange for less
than the property’s FMV. A bargain sale to a qualified organization is partly a charitable contribution and partly a
sale or exchange.
Part that is a sale or exchange. The part of the bargain
sale that is a sale or exchange may result in a taxable
gain. For more information on figuring the amount of any
taxable gain, see Bargain sales to charity in chapter 1 of
Pub. 544.
Part that is a charitable contribution. Figure the
amount of your charitable contribution in three steps.
Step 1. Subtract the amount you received for the
property from the property’s FMV at the time of sale. This
gives you the FMV of the contributed part.
Step 2. Find the adjusted basis of the contributed
part. It equals:
Adjusted basis of
entire property
⫻
Fair market value
of contributed part
Fair market value
of entire property
Step 3. Determine whether the amount of your charitable contribution is the FMV of the contributed part
(which you found in Step 1) or the adjusted basis of the
contributed part (which you found in Step 2). Generally, if
the property sold was capital gain property, your charitable
contribution is the FMV of the contributed part. If it was ordinary income property, your charitable contribution is the
adjusted basis of the contributed part. See Ordinary Income Property and Capital Gain Property, both earlier, for
more information.
Example. You sell ordinary income property with an
FMV of $10,000 to a mosque for $2,000. Your basis is
$4,000 and your AGI is $20,000. You make no other contributions during the year. The FMV of the contributed part
of the property is $8,000 ($10,000 − $2,000). The adjusted basis of the contributed part is $3,200 ($4,000 ×
($8,000 ÷ $10,000)). Because the property is ordinary income property, your charitable deduction is limited to the
adjusted basis of the contributed part. You can deduct
$3,200.
21
Penalty
You may be liable for an accuracy-related penalty under
section 6662 if you overstate the value or adjusted basis
of contributed property.
20% penalty. The penalty is 20% of the amount by
which you underpaid your tax because of the overstatement, if:
1. The value or adjusted basis claimed on your return is
150% or more of the correct amount, and
2. You underpaid your tax by more than $5,000 because
of the overstatement.
40% penalty. The penalty is 40%, rather than 20%, if:
1. The value or adjusted basis claimed on your return is
200% or more of the correct amount, and
2. You underpaid your tax by more than $5,000 because
of the overstatement.
When To Deduct
You can deduct your contributions only in the year you actually make them in cash or other property (or in a later
carryover year, as explained under How To Figure Your
Deduction When Limits Apply, later). This applies whether
you use the cash or an accrual method of accounting.
Time of making contribution. Usually, you make a contribution at the time of its unconditional delivery.
Checks. A check you mail to a charity is considered
delivered on the date you mail it.
Text message. Contributions made by text message
are deductible in the year you send the text message if the
contribution is charged to your telephone or wireless account.
Credit card. Contributions charged on your bank
credit card are deductible in the year you make the
charge.
Pay-by-phone account. Contributions made through
a pay-by-phone account are considered delivered on the
date the financial institution pays the amount. This date
should be shown on the statement the financial institution
sends you.
Stock certificate. A properly endorsed stock certificate is considered delivered on the date of mailing or
other delivery to the charity or to the charity’s agent. However, if you give a stock certificate to your agent or to the
issuing corporation for transfer to the name of the charity,
your contribution isn’t delivered until the date the stock is
transferred on the books of the corporation.
Promissory note. If you issue and deliver a promissory note to a charity as a contribution, it isn’t a contribution until you make the note payments.
22
Option. If you grant a charity an option to buy real
property at a bargain price, it isn’t a contribution until the
charity exercises the option.
Borrowed funds. If you contribute borrowed funds,
you can deduct the contribution in the year you deliver the
funds to the charity, regardless of when you repay the
loan.
Conditional gift. If your contribution depends on a future act or event to become effective, you can’t take a deduction unless there is only a negligible chance the act or
event won’t take place.
If your contribution could be undone by a later act or
event, you can’t take a deduction unless there is only a
negligible chance the act or event will take place.
Example 1. You contribute cash to a local school
board, which is a political subdivision of a state, to help
build a school gym. The school board will refund the
money to you if it doesn’t collect enough to build the gym.
You can’t deduct your contribution until there is no chance
(or only a negligible chance) of a refund.
Example 2. You donate land to a city for as long as
the city uses it for a public park. The city plans to use the
land for a park, and there is no chance (or only a negligible chance) of the land being used for any different purpose. You can deduct your charitable contribution in the
year you make the contribution.
Limits on Deductions
Tip: If your total contributions for the year are 20% or less
of your AGI, 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
is generally limited to no more than 60% of your AGI. Your
deduction may be further limited to 50%, 30%, or 20% of
your AGI, depending on the type of property you give and
the type of organization you give it to. Your deduction for
cash contributions is limited to 60% of your AGI minus
your deductions for all other contributions. These limits
are described in detail in this section.
Your AGI is the amount on Form 1040, line 11b.
If your contributions are more than any of the limits that
apply, see Carryovers under How To Figure Your Deduction When Limits Apply, later.
Out-of-pocket expenses. Amounts 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.
Publication 526 (2025)
Types of Qualified Organizations
For the purpose of applying the deduction limits to your
charitable contributions, qualified organizations can be
divided into two categories.
First category of qualified organizations (50% limit
organizations). The first category includes only the following types of qualified organizations. (These organizations are also sometimes referred to as “50% limit organizations.”)
1. Churches and conventions or associations of
churches.
2. Educational organizations with a regular faculty and
curriculum that normally have a regularly enrolled student body attending classes on site.
3. Hospitals and certain medical research organizations
associated with these hospitals.
4. 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.
5. The United States or any state, the District of Columbia, a U.S. territory (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.
6. Publicly supported charities, defined earlier under
Qualified Conservation Contribution.
7. 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 one-third of their support either from organizations described in (1) through (6), or
from persons other than “disqualified persons.”
8. Most organizations operated or controlled by, and operated for the benefit of, those organizations described in (1) through (7).
9. Private operating foundations.
10. Federally chartered veteran service organizations as
described in section 501(c)(19).
11. 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.
12. 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 contribuPublication 526 (2025)
tions 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).
You can ask any organization whether it is a 50% limit
organization, and most will be able to tell you. Also see
How to check whether an organization can receive deductible charitable contributions, earlier.
Second category of qualified organizations. The second category includes any type of qualified organization
that isn’t in the first category.
Limits
The 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 is generally limited to a percentage of your
AGI, 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 AGI. 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.
Limit based on 100% of AGI
Qualified conservation contributions of farmers and
ranchers. If you are a qualified farmer or rancher, your
deduction for a qualified conservation contribution (QCC)
is limited to 100% of your AGI 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 AGI.
Qualified farmer or rancher. You 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.
Limit based on 60% of AGI
If you make cash contributions during the year to an organization described earlier under First category of qualified organizations (50% limit organizations), your deduction for the cash contributions is 60% of your AGI. See
Cash Contributions for what is included in cash contributions.
23
This 60% limit doesn’t apply to noncash charitable contributions. See Noncash contributions to 50% limit organizations, later, if you contribute something other than cash
to a 50% limit organization.
Example 1. You gave your temple a $200 cash contribution. The limit based on 60% of AGI will apply to the
cash contribution to the temple because it is an organization described earlier under First category of qualified organizations (50% limit organizations) and because the
contribution was cash.
Example 2. You donated clothing to your synagogue
with an FMV of $200. The limit based on 60% of AGI
doesn’t apply because the contribution is not cash. Instead, a limit based on 50% of AGI discussed later will apply to the contribution to the synagogue because it is an
organization described earlier under First category of
qualified organizations (50% limit organizations).
“For the use of” contribution exception. A 30%
limit applies to cash contributions that are “for the use of”
the qualified organizations instead of “to” the qualified organization. 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. See Contributions to the second category of qualified organizations or “for the use of” any qualified organization, later, under Limits based on 30% of AGI, for more
information.
Limits based on 50% of AGI
There are two 50% limits that may apply to your contributions.
Noncash contributions to 50% limit organizations. If
you make noncash contributions to organizations described earlier under First category of qualified organizations
(50% limit organizations), your deduction for the noncash
contributions is limited to 50% of your AGI minus your
cash contributions subject to the 60% limit.
Capital gain property exception. A 30% limit applies to noncash contributions of capital gain property if
you figure your deduction using FMV without reduction for
appreciation. See Certain capital gain property contributions to 50% limit organizations, later, under Limits based
on 30% of AGI, for more information.
“For the use of” contribution exception. A 20% or
30% limit applies to noncash contributions that are “for the
use of” the qualified organization instead of “to” the qualified organization. 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. If the noncash contribution is capital gain
property, see Limit based on 20% of AGI, later, for more
information; otherwise, see Contributions to the second
category of qualified organizations or “for the use of” any
qualified organization, later, under Limits based on 30% of
AGI, for more information.
24
Qualified conservation contributions. Your deduction
for qualified conservation contributions (QCCs) is limited
to 50% of your AGI minus your deduction for all other
charitable contributions.
Tip: If you are a farmer or rancher, go to Qualified conservation contributions of farmers or ranchers, earlier, under Limits based on 100% of AGI, to see if that limit applies to your QCC instead.
Limits Based on 30% of AGI
These 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% limit 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 AGI.
Example. Your AGI is $50,000. During the year, you
gave capital gain property with an FMV 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 FMV 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 AGI
($15,000), and (ii) 50% of your AGI minus all contributions
to a 50% limit organization ($25,000 − $15,000 =
$10,000). The $15,000 is also fully deductible because
the contribution is not more than 30% of your AGI minus
all contributions to a 50% limit 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% of your
AGI).
Contributions to the second category of qualified organizations or “for the use of” any qualified organization. If 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 AGI, or if less, 50% of your
AGI 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.
Publication 526 (2025)
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.
If you make a contribution of capital gain property to an
organization other than a 50% limit organization or “for the
use of” any qualified organization, see Limit based on
20% of AGI, later.
Student living with you. Deductible 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.
Certain capital gain property contributions to 50%
limit organizations. Your noncash contributions of capital gain property to 50% limit organizations is limited to
30% of your AGI 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.
Election to apply the 50% limit. You may choose
the 50% limit for contributions of capital gain property to
organizations described earlier under First category of
qualified organizations (50% limit organizations) instead of
the 30% limit that would otherwise apply. See Capital gain
property election, later, under How To Figure Your Deduction When Limits Apply, for more information about making this election and how to adjust the amount of your contribution.
Limit Based on 20% of AGI
If 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 AGI or, if less,
the smallest of the following.
1. 30% of your AGI minus all your contributions that are
subject to a limit based on 30% of AGI.
2. 30% of your AGI minus all your capital gain contributions that are subject to the limit based on 30% of
AGI.
3. 50% of your AGI minus all contributions subject to the
limits based on 60%, 50%, and 30% of AGI (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.
Publication 526 (2025)
How To Figure Your Deduction When
Limits Apply
If 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.
1. Cash contributions subject to the limit based on 60%
of AGI. Deduct the contributions that don’t exceed
60% of your AGI.
2. 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.
3. 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:
a. 30% of your AGI, or
b. 50% of your AGI minus your contributions to a
50% limit organization (other than qualified conservation contributions), including capital gain
property subject to the limit based on 30% of AGI.
4. Contributions of capital gain property subject to the
limit based on 30% of AGI. Deduct the contributions
that don’t exceed the smaller of:
a. 30% of your AGI; or
b. 50% of your AGI minus your contributions subject
to the limits based on 60% or 50% of AGI (other
than qualified conservation contributions).
5. Contributions of capital gain property subject to the
limit based on 20% of AGI. Deduct the contributions
that don’t exceed the smaller of:
a. 20% of your AGI;
b. 30% of your AGI minus your contributions of capital gain property subject to the limit based on 30%
of AGI;
c. 30% of your AGI minus your other contributions
subject to the limit based on 30% of AGI; or
d. 50% of your AGI minus your contributions subject
to the limits based on 60%, 50%, and 30% of AGI
(other than qualified conservation contributions).
6. 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).
7. Qualified conservation contributions of farmers and
ranchers 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).
25
8. Carryovers of qualified contributions for relief efforts in
a qualified disaster area subject to the limit based on
60% of AGI. Deduct the carryover contributions that
don’t exceed 60% of your AGI minus all your other deductible contributions.
These steps are incorporated into Worksheet 2.
Example. Your AGI is $50,000. In March, you gave
your place of worship $2,000 cash and land with an FMV
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 FMV 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 your place of worship 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).
Capital gain property election. You 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 FMV of the property contributed by the appreciation in value that would have been
long-term 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.
26
Example. In the previous example, if you choose to
have the 50% limit apply to the land (the 30% capital gain
property) given to your place of worship, you must reduce
the FMV 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 place of worship. 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 AGI. Your total deduction
for the year is $25,000 ($2,000 cash to your place of worship, $22,000 for property donated to your place of
worship, 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).
Instructions for Worksheet 2
You 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 FMV
unless you elected (or were required) to reduce the
FMV as explained under Giving Property That Has Increased in Value. In that case, enter the reduced
amount.
Publication 526 (2025)
Worksheet 2. Applying the Deduction Limits
Caution: 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 AGI
...................
1
2.
Enter any QCCs not entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Step 2. Enter your other charitable contributions made during the year.
3.
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 FMV. 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 FMV. Be sure to
include contributions of capital gain property to 50% limit organizations if you reduced the property’s FMV. 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 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.)
Note: Worksheet 2 continues on the next page.
Publication 526 (2025)
27
Worksheet 2 (continued)
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
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
Deduction for the year
52. Add lines 13, 17, 24, 30, 40, 45, and 50. Enter the total here and include the deductible amounts on
Schedule A (Form 1040), line 11, or line 12, whichever is appropriate . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52
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.
Carryovers
You can carry over any contributions you can’t deduct in
the current year because they exceed the limits based on
your AGI. 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.
Generally, contributions you carry over are subject to
the same percentage limits in the year to which they are
carried as they were in the year of the contribution. 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.
28
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.
Example 1. Last year, you made cash contributions of
$11,000 to 50% limit organizations. Because of the limit
based on 60% of AGI, you deducted only $10,000 and
carried over $1,000 to this year. This year, your AGI is
$20,000 and you made cash contributions of $9,500 to
50% limit organizations. The limit based on 60% of AGI
applies to your current-year cash contribution of $9,500
and carryover contribution of $1,000. You can deduct this
year’s cash contribution and your carryover cash
Publication 526 (2025)
contribution in full because your total cash contributions of
$10,500 ($9,500 + $1,000) is less than $12,000 (60% of
$20,000).
Example 2. This year, your AGI 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 contribution of $6,000 is fully deductible because it is less than $14,400 (which is 60% of your AGI).
The deduction for your 30%-limit contributions of
$3,000 is limited to $1,000. This is the lesser of:
1. $7,200 (30% of $24,000), or
2. $1,000 ($12,000 minus $11,000).
(The $12,000 amount is 50% of $24,000, your AGI. 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:
1. $7,200 (your 30% limit), or
2. $5,000 ($12,000, your 50% limit, minus your allowable
cash contributions to which the 60% limit applies
($6,000) and minus your allowable contribution to
which the 30% limit applies ($1,000)).
Because your $5,000 carryover contribution does not exceed the smaller limit of $5,000, 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.
Carryover of capital gain property. If 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 FMV of the property by the appreciation and reduce that result by the amount actually
deducted in the previous year.
Example. Last year, your AGI 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 AGI 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).
Publication 526 (2025)
Additional rules for carryovers. Special 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 surviving spouse.
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.
Substantiation Requirements
You must keep records to prove the amount of the contributions you make during the year. The kind of records you
must keep depends on the amount of your contributions
and whether they are:
• Cash contributions,
• Noncash contributions, or
• Out-of-pocket expenses when donating your services.
Note: An organization must generally give you a written statement if it receives a payment from you that is
more than $75 and is partly a contribution and partly for
goods or services. (See Contributions From Which You
Benefit under Contributions You Can Deduct, earlier.)
Keep the statement for your records. It may satisfy all or
part of the recordkeeping requirements explained in the
following discussions.
Cash Contributions
Cash contributions include payments made by cash,
check, electronic funds transfer, online payment service,
debit card, credit card, payroll deduction, or a transfer of a
gift card redeemable for cash.
You can’t deduct a cash contribution, regardless of the
amount, unless you keep one of the following.
1. A bank record that shows the name of the qualified organization, the date of the contribution, and the
amount of the contribution. Bank records may include
the following.
a. A canceled check.
b. A bank or credit union statement.
c. A credit card statement.
d. An electronic fund transfer receipt.
29
e. A scanned image of both sides of a canceled
check obtained from a bank or credit union website.
2. A receipt (or a letter or other written communication
such as an email) from the qualified organization
showing the name of the organization, the date of the
contribution, and the amount of the contribution.
3. The payroll deduction records described next.
Payroll deductions. If you make a contribution by payroll
deduction, you must keep:
1. A paystub, a Form W-2, or another document furnished by your employer that shows the date and
amount of the contribution; and
2. A pledge card or other document prepared by or for
the qualified organization that shows the name of the
organization and states the organization doesn’t provide goods or services in return for any contribution
made to it by payroll deduction.
If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More next.
Contributions of $250 or More
You can claim a deduction for a contribution of $250 or
more only if you have a contemporaneous written acknowledgment of your contribution from the qualified organization, or certain payroll deduction records. See Contemporaneous written acknowledgment (CWA) later, for a
description of when a written acknowledgement is considered “contemporaneous” with your contribution.
If you made more than one contribution of $250 or
more, you must have either a separate acknowledgment
for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total
contributions.
Amount of contribution. In figuring whether your contribution is $250 or more, don’t combine separate contributions. For example, if you gave your church $25 each
week, your weekly payments don’t have to be combined.
Each payment is a separate contribution.
If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution.
If you made a payment that is partly for goods and services, as described earlier under Contributions From Which
You Benefit, your contribution is the amount of the payment that is more than the value of the goods and services.
Acknowledgment. The acknowledgment must meet
these tests.
1. It must be written.
2. It must include:
b. Whether the qualified organization gave you any
goods or services as a result of your contribution
(other than certain token items and membership
benefits),
c. A description and good faith estimate of the value
of any goods or services described in (b). If the
only benefit you received was an intangible religious benefit (such as admission to a religious
ceremony) that generally isn’t sold in a commercial transaction outside the donative context, the
acknowledgement must say so and doesn’t need
to describe or estimate the value of the benefit.
If the acknowledgment doesn’t show the date of the
contribution, you must also have a bank record or receipt,
as described earlier, that does show the date of the contribution. If the acknowledgment shows the date of the contribution and meets the other tests just described, you
don’t need any other records.
Contemporaneous written acknowledgment (CWA).
Organizations typically send written acknowledgements to
donors no later than January 31 of the year following the
donation. For the written acknowledgement to be considered contemporaneous with the contribution, it must meet
both of the following requirements.
1. Meet all the tests described under Acknowledgment,
earlier.
2. You must get it on or before the earlier of:
a. The date you file your return for the year you make
the contribution; or
b. The due date, including extensions, for filing the
return.
Payroll deductions. If you make a contribution by payroll
deduction and your employer withholds $250 or more from
a single paycheck, you must keep:
1. A paystub, a Form W-2, or another document furnished by your employer that shows the amount withheld as a contribution; and
2. A pledge card or other document prepared by or for
the qualified organization that shows the name of the
organization and states the organization doesn’t provide goods or services in return for any contribution
made to it by payroll deduction.
A single pledge card may be kept for all contributions
made by payroll deduction regardless of amount as long
as it contains all the required information.
If the paystub, Form W-2, pledge card, or other document doesn’t show the date of the contribution, you must
have another document that does show the date of the
contribution. If the paystub, Form W-2, pledge card, or
other document shows the date of the contribution, you
don’t need any other records except those just described
in (1) and (2).
a. The amount of cash you contributed,
30
Publication 526 (2025)
Noncash Contributions
Substantiation requirements for contributions not made in
cash depend on whether your deduction for the contribution is:
1. Less than $250;
2. At least $250 but not more than $500;
3. Over $500 but not more than $5,000; or
4. Over $5,000.
The substantiation requirements for noncash contributions of more than $500 also apply to any return filed for
any carryover year.
Amount of deduction. In figuring whether your deduction is $500 or more, combine your claimed deductions for
all similar items of property donated to any qualified organization during the year.
If you received goods or services in return, as described earlier in Contributions From Which You Benefit, reduce your contribution by the value of those goods or
services. If you figure your deduction by reducing the FMV
of the donated property by its appreciation, as described
earlier in Giving Property That Has Increased in Value,
your contribution is the reduced amount.
Deductions of Less Than $250
Except as provided below, no deduction will be allowed for
a noncash contribution of less than $250 unless you get
and keep a receipt from the qualified organization showing:
1. The name and address of the qualified organization to
which you contributed;
2. The date and location of the charitable contribution;
3. A description of the property in sufficient detail under
the circumstances (taking into account the value of
the property) for a person not generally familiar with
the type of property to understand that the description
is of the contributed property; and
4. For a security, the name of the issuer, the type of security, and whether it is publicly traded as of the date
of the contribution. For example, a security is generally considered to be publicly traded if the security is
(a) listed on a recognized stock exchange whose quotations are published daily, (b) regularly traded on a
national or regional over-the-counter market, or (c)
quoted daily in a national newspaper of general circulation in the case of mutual fund shares. Note: Digital
assets are not publicly traded securities for the purposes of Form 8283, unless the digital asset is publicly
traded stock or indebtedness.
A letter or other written communication from the qualified
organization acknowledging receipt of the contribution
and containing the information in (1), (2), (3), and (4) will
serve as a receipt.
Publication 526 (2025)
If it is impractical to get a receipt (for example, if you
leave property at a charity’s unattended drop site), you
may satisfy the substantiation requirements by maintaining reliable written records for each item of the donated
property.
Your reliable written records must include the following
information.
1. The information in (1), (2), (3), and (4) above.
2. If you claim a deduction for clothing or a household
item, a description of the condition of the clothing or
item.
3. The FMV of the property at the time of the contribution
and how you figured the FMV.
Deductions of at Least $250 but Not More
Than $500
If you claim a deduction of at least $250 but not more than
$500 for a noncash charitable contribution, you must get
and keep a contemporaneous written acknowledgment of
your contribution from the qualified organization. If you
made more than one contribution of $250 or more, you
must have either a separate acknowledgment for each or
one acknowledgment that shows your total contributions.
See CWA, earlier.
The acknowledgment must:
1. Be written.
2. Include:
a. A description (but not necessarily the value) of any
property you contributed,
b. Whether the qualified organization gave you any
goods or services as a result of your contribution
(other than certain token items and membership
benefits), and
c. A description and good faith estimate of the value
of any goods or services described in (b). If the
only benefit you received was an intangible religious benefit (such as admission to a religious
ceremony) that generally isn’t sold in a commercial transaction outside the donative context, the
acknowledgment must say so and doesn’t need to
describe or estimate the value of the benefit.
3. Be received by you on or before the earlier of:
a. The date you file your return for the year you make
the contribution, or
b. The due date, including extensions, for filing the
return.
Deductions Over $500 but Not Over $5,000
If you claim a deduction over $500 but not over $5,000 for
a noncash charitable contribution, you must complete
Form 8283, Section A, and have the CWA, earlier. Your
completed Form 8283, Section A, must include:
31
1. Your name and taxpayer identification number;
2. The name and address of the qualified organization;
3. The date of the charitable contribution; and
4. The following information about the contributed property.
a. A description of the property in sufficient detail under the circumstances (taking into account the
value of the property) for a person not generally familiar with the type of property to understand that
the description is of the contributed property.
b. The FMV of the property on the contribution date
and the method used in figuring the FMV.
c. In the case of real or tangible property, its condition.
d. In the case of tangible personal property, whether
the donee has certified it for a use related to the
purpose or function constituting the donee’s basis
for exemption under section 501 of the Internal
Revenue Code or, in the case of a governmental
unit, an exclusively public purpose.
e. In the case of securities, the name of the issuer,
the type of securities, and whether they were publicly traded as of the date of the contribution.
f. How you got the property, for example, by purchase, gift, bequest, inheritance, or exchange.
g. The approximate date you got the property or, if
created, produced, or manufactured by or for you,
the approximate date the property was substantially completed.
h. The cost or other basis, and any adjustments to
the basis, of property held less than 12 months
and, if available, the cost or other basis of property
held 12 months or more. This requirement, however, doesn‘t apply to publicly traded securities.
See the Instructions for Form 8283 for additional guidance.
Deductions Over $5,000
If you claim a deduction of over $5,000 for a noncash
charitable contribution, you must have the contemporaneous written acknowledgement (see CWA, earlier), obtain a
qualified written appraisal of the donated property from a
qualified appraiser, and complete Form 8283, Section B.
A qualified appraisal is not required for contributions of
qualified vehicles for which you obtain a CWA, certain inventory, publicly traded securities, or certain intellectual
property. See Deductions More Than $5,000 in Pub. 561
for more information. Note: Digital assets are not publicly
traded securities for the purposes of Form 8283, Section B, unless the digital asset is publicly traded stock or
indebtedness. If the value of the digital asset exceeds
$5,000, appraisal requirements will apply.
32
In addition to the items described in Deductions Over
$500 but Not Over $5,000, earlier, your completed Form
8283 must include:
1. The qualified organization’s taxpayer identification
number, signature, the date signed by the qualified organization, and the date the qualified organization received the property;
2. The appraiser’s name, address, taxpayer identification number, appraiser declaration, signature, and the
date signed by the appraiser; and
3. The following additional information about the contributed property.
a. The FMV on the valuation effective date.
b. A statement explaining whether the charitable
contribution was made by means of a bargain sale
and, if so, the amount of any consideration received for the contribution.
Note: The appraiser declaration must include the following statement: “I understand that my appraisal will be
used in connection with a return or claim for refund. I also
understand that, if there is a substantial or gross valuation
misstatement of the value of the property claimed on the
return or claim for refund that is based on my appraisal, I
may be subject to a penalty under section 6695A of the Internal Revenue Code, as well as other applicable penalties. I affirm that I have not been at any time in the 3-year
period ending on the date of the appraisal barred from
presenting evidence or testimony before the Department
of the Treasury or the Internal Revenue Service pursuant
to 31 U.S.C. 330(c).”
Qualified Conservation Contribution
If the contribution was a qualified conservation contribution, your records must also include the FMV of the underlying property before and after the contribution and the
conservation purpose furthered by the contribution.
For more information, see the instructions for Form
8283, Qualified Conservation Contribution, earlier, and in
Pub. 561.
Out-of-Pocket Expenses
If you give services to a qualified organization and have
unreimbursed out-of-pocket expenses, considered separately, of $250 or more (for example, you pay $250 for an
airline ticket to attend a convention of a qualified organization as a chosen representative), related to those services, the following two rules apply.
1. You must have adequate records to prove the amount
of the expenses.
2. You must get an acknowledgment from the qualified
organization that contains:
a. A description of the services you provided,
Publication 526 (2025)
b. A statement of whether or not the organization
provided you any goods or services to reimburse
you for the expenses you incurred,
c. A description and a good faith estimate of the
value of any goods or services (other than intangible religious benefits) provided to reimburse you,
and
d. A statement that the only benefit you received was
an intangible religious benefit, if that was the case.
The acknowledgment doesn’t need to describe or
estimate the value of an intangible religious benefit
(defined earlier under Acknowledgment).
You must get the acknowledgment on or before the earlier
of:
1. The date you file your return for the year you make the
contribution; or
2. The due date, including extensions, for filing the return.
Car expenses. If you claim expenses directly related to
use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Whether your records are considered reliable depends on all the facts and circumstances. Generally, they
may be considered reliable if you made them regularly
and at or near the time you had the expenses.
For example, your records might show the name of the
organization you were serving and the dates you used
your car for a charitable purpose. If you use the standard
mileage rate of 14 cents a mile, your records must show
the miles you drove your car for the charitable purpose. If
you deduct your actual expenses, your records must show
the costs of operating the car that are directly related to a
charitable purpose.
See Car expenses under Out-of-Pocket Expenses in
Giving Services, earlier, for the expenses you can deduct.
How To Report
Report your charitable contributions on Schedule A (Form
1040), lines 11 through 14.
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. Enter your cash contributions, including out-of-pocket expenses, on Schedule A (Form 1040), line 11.
Reporting expenses for student living with you. If
you claim amounts paid for a student who lives with you,
as described earlier under Expenses Paid for Student Living With Yo
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