Can I deduct charitable contributions on my tax return?

When making charitable contributions to qualified organizations, a tax deduction is generally available for those charitable contributions for taxpayers who itemize tax deductions on their tax return, provided, in most cases, the total tax deduction on the taxpayer's tax return does not exceed ½ of the taxpayer's Adjusted Gross Income. Excess tax deductions for charitable contributions may be carried forward to future tax returns for five tax years.

You can deduct your charitable contributions on your tax return only if you make the charitable contributions to a qualified organization. To become a qualified organization and accept tax deductible charitable contributions, most organizations other than churches and governments, as described below, must apply to the IRS.

Restrictions on Charitable Contributions made after August 17, 2006
Cash contributions
All cash contributions made in tax years beginning after August 17, 2006, to any qualified charity must be supported by a dated bank record or a dated receipt. The tax year for most individual taxpayers begins on January 1.

Clothing and household items
Beginning with contributions made after August 17, 2006, no deduction is allowed for most contributions of clothing and household items unless the donated property is in good used condition or better.

Charitable Contributions - IRS Publication 78. You can ask any organization you intend to make charitable contributions to whether it is a qualified organization, and most will be able to tell you. Or you can check Publication 78 prior to making a charitable contribution, which lists most qualified charitable organizations. You may find Publication 78 in your local library's reference section. If not, you can call the IRS tax help telephone number shown for your area in your tax package to find out if a charitable organization is qualified to accept tax deductible charitable contributions.

Charitable Contributions - Types of Qualified Charitable Organizations

Generally, only the six following types of charitable organizations can be qualified charitable organizations and accept tax deductible charitable contributions.

	The United States, a U.S. Possession, a state, city, or town, or Indian tribal government;
	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 be organized and operated only for the following purposes:

	Religious,
	Charitable,
	Educational,
	Scientific,
	Literary purposes, or
	For the prevention of cruelty to children or animals;
	Certain organizations that foster national or international amateur sports competition also qualify;

	Domestic non-profit veterans' organizations or auxiliary units;
	A domestic fraternal group operating under the lodge system;
	Nonprofit cemetery and burial companies (your charitable contribution must benefit the whole cemetery, not your burial plot);
	Legal services corporations organized under the Legal Service Corporation Act.

Charitable Contributions - Examples. Qualified charitable organizations that can accept tax deductible charitable contributions include:

	Churches, a convention or association of churches, temples, synagogues, mosques, and other religious charitable organizations,
	Most nonprofit charitable organizations such as the Red Cross and the United Way,
	Most nonprofit educational charitable organizations, including the Girl (and Boy) Scouts of America, colleges, museums, and day-care centers if substantially all the child care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. However, if your charitable contribution is a substitute for tuition or other enrollment fee, it is not tax deductible on your IRS tax return as a charitable contribution, as explained next under Charitable Contributions You Cannot Deduct,
	Nonprofit hospitals and medical research charitable 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,
	Public parks and recreation facilities, and
	Civil defense charitable organizations.

Charitable Contributions You Cannot Deduct on Your Tax Return

Charitable contributions you cannot deduct on your tax return at all include charitable contributions made to specific individuals, political organizations and candidates, the value of your time or services and the cost of raffles, bingo, or other games of chance. You cannot deduct on your tax return charitable contributions that you give to qualified charitable organizations if, as a result, you receive or expect to receive a financial, or economic benefit equal to the charitable contribution.

Although you cannot deduct on your tax return the value of your time or services, you can deduct on your tax return the expenses you incur while donating your services to a qualified charitable organization. If the expenses are for travel, which may include transportation and meals and lodging while away from home, they may be deducted on your tax return only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Actual costs of gas and oil can be deducted on your tax return, or you can choose to take 14¢ per mile for using your own car. For more information see, IRS Publication 463, Travel, Entertainment, and Gift Expenses.

Charitable organizations must provide donors with contemporaneous written acknowledgment of all charitable contributions valued at $250 or more. Donors are responsible for requesting this substantiation of the charitable contribution from the charitable organization. In addition, charitable organizations must disclose the value of any benefits provided when a charitable contribution of more than $75 includes some benefit (e.g., a fund-raising dinner or entertainment). The value of the goods or services received is not tax deductible on your tax return.

Charitable Contributions - Canadian charities. To deduct your charitable contribution to a Canadian charity, you generally must have taxable income from sources in Canada. See IRS Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your tax deduction on your tax return.

Charitable Contributions - Mexican charities. You may be able to deduct on your tax return charitable contributions to certain Mexican charitable organizations under an income tax treaty with Mexico. To deduct your charitable contribution to a Mexican charity on your tax return, you must have taxable income from sources in Mexico. The charitable organization must meet tests that are essentially the same as the tests that qualify U.S. charitable organizations to receive tax deductible charitable contributions. The charitable organization may be able to tell you if it meets these tests. If not, you can get general information about the tests the charitable organization must meet by writing to the:

IRS
Assistant Commissioner (International)
Attention CP:IN:D:CS
950 L'Enfant Plaza, SW
Washington, DC 20024.

Related tax information about charitable contributions

Tax Directory Topics:
Non-cash Charitable Contributions
Itemized Tax Deductions Directory

IRS publications about charitable contributions:
For more information, see IRS Publication 526,

Charitable Contributions, and for information on determining value, see IRS Publication 561,

Determining the Value of Donated Property. Also see IRS Publication 17,

Your Federal Income Tax. Please read this IMPORTANT Editor's Note regarding navigating IRS publications with Adobe Acrobat Reader.
IRS publications can also be ordered by calling 1-800-829-3676.

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