2023 Publication 526

Contents

What's New .................. 1

Reminders ................... 2

Introduction .................. 2

Organizations That Qualify To

Receive Deductible

Contributions .............. 2

Contributions You Can Deduct ....... 3

Contributions You Can't Deduct ...... 6

Contributions of Property ..........7

When To Deduct .............. 14

Limits on Deductions ........... 14

Substantiation Requirements ...... 19

How To Report ............... 22

How To Get Tax Help ............ 23

Index ..................... 26

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

Disallowance of deduction for certain con-

servation contributions by pass-through

entities. Subject to some exceptions, if you are

a member of a pass-through entity (such as a

partner in a partnership or a shareholder in an S

corporation), and the amount of the

pass-through entity’s qualified conservation

contribution exceeds 2.5 times the sum of each

member’s relevant basis, the contribution is not

treated as a qualified conservation contribution

and no one may claim a deduction for the con-

tribution. Thus, your charitable conservation

contribution deduction is disallowed. See Disal-

lowance of deductions for certain conservation

contributions by pass-through entities later.

Qualified charitable distribution one-time

election. Beginning in 2023, you can elect to

make a one-time distribution up to $50,000 from

an individual retirement account to charities

through a charitable remainder annuity trust, a

charitable remainder unitrust, or a charitable gift

annuity each of which is funded only by quali-

fied charitable distributions. See Pub. 590-B for

more information.

Department

of the

Treasury

Internal

Revenue

Service

Publication 526

Cat. No. 15050A

Charitable

Contributions

For use in preparing

2023 Returns

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Reminders

Charitable contributions for non-itemizers.

The temporary deduction for charitable cash

contributions for taxpayers who do not itemize

their tax returns has expired and is no longer

available.

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 organiza-

tion that received the property must complete

and sign Part V of Section B, Form 8283.

Reduced deductibility of state and local tax

credits. If you make a payment or transfer

property to or for the use of a qualified organiza-

tion and you receive or expect to receive a state

or local tax credit or a state or local tax deduc-

tion in return, your charitable contribution de-

duction may be reduced. See State or local tax

credit, later.

Photographs of missing children. The IRS is

a proud partner with the National Center for

Missing & Exploited Children® (NCMEC). Pho-

tographs 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 dis-

cusses the types of 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 chari-

table 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 ex-

pecting to get, anything of equal value.

Qualified organizations. Qualified organiza-

tions include nonprofit groups that are religious,

charitable, educational, scientific, or literary in

purpose, or that work to prevent cruelty to chil-

dren or animals. You will find descriptions of

these organizations under Organizations That

Qualify To Receive Deductible Contributions.

Schedule A (Form 1040) required. Gener-

ally, 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 sug-

gestions 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, instruc-

tions, and publications. Don’t send tax ques-

tions, tax returns, or payments to the above ad-

dress.

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 In-

teractive 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 pub-

lications. 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, and publications;

call 800–829–3676 to order prior-year forms

and instructions. The IRS will process your or-

der for forms and publications as soon as possi-

ble. 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

976 Disaster Relief

Forms (and Instructions)

Schedule A (Form 1040) Itemized

Deductions

8283 Noncash Charitable Contributions

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 organiza-

tions can be qualified organizations.

1. A community chest, corporation, trust,

fund, or foundation organized or created in

561

976

Schedule A (Form 1040)

8283

or under the laws of the United States, any

state, the District of Columbia, or any pos-

session of the United States (including Pu-

erto 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 fos-

ter national or international amateur sports

competition also qualify.

2. War veterans' organizations, including

posts, auxiliaries, trusts, or foundations or-

ganized in the United States or any of its

possessions (including Puerto Rico).

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, scien-

tific, 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. possession (including

Puerto Rico), a political subdivision of a

state or U.S. possession, or an Indian

tribal government or any of its subdivisions

that perform substantial government func-

tions. (Your contribution to this type of or-

ganization 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 con-

tribution.

Example 2. You make a voluntary con-

tribution to the social security trust fund,

not earmarked for a specific account. Be-

cause the trust fund is part of the U.S.

Government, you contributed to a qualified

organization. You can deduct your contri-

bution.

Examples. The following list gives some ex-

amples 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 the Scouts BSA, Girl Scouts of

America, 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 contri-

bution is a substitute for tuition or other en-

rollment fee, it isn't deductible as a charita-

ble contribution, as explained later under

Contributions You Can't Deduct.

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2 Publication 526 (2023)

•

Nonprofit hospitals and medical research

organizations.

•

Utility company emergency energy pro-

grams, if the utility company is an agent for

a charitable organization that assists indi-

viduals with emergency energy needs.

•

Nonprofit volunteer fire companies.

•

Nonprofit organizations that develop and

maintain public parks and recreation facili-

ties.

•

Civil defense organizations.

Canadian charities. You may be able to de-

duct contributions to certain Canadian charita-

ble 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 In-

come Tax Treaty, for information on how to fig-

ure your deduction.

Mexican charities. Under the United States–

Mexico income tax treaty, a contribution to a

Mexican charitable organization may be deduc-

tible, but only if and to the extent the contribu-

tion would have been treated as a charitable

contribution to a public charity created or organ-

ized under U.S. law. To deduct your contribution

to a Mexican charity, you must have income

from sources in Mexico. The limits described in

Limits on Deductions, later, apply and are fig-

ured using your income from Mexican sources.

Israeli charities. Under the United States–Is-

rael income tax treaty, a contribution to an Isra-

eli charitable organization is deductible if and to

the extent the contribution would have been

treated as a charitable contribution if the organi-

zation had been created or organized under

U.S. law. To deduct your contribution to an Isra-

eli charity, you must have income from sources

in Israel. The limits described in Limits on De-

ductions, later, apply. The deduction is also limi-

ted to 25% of your AGI from Israeli sources.

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 quali-

fied organization or in a similar legal arrange-

ment.

The contributions must be made to a quali-

fied organization and not set aside for use by a

specific person.

If you give property to a qualified organiza-

tion, you can generally deduct the fair market

value (FMV) of the property at the time of the

contribution. See Contributions of Property,

later.

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.

Table 1 gives examples of contributions you

can and can't deduct.

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 re-

ceive. Also see Contributions From Which You

Benefit under Contributions You Can't Deduct,

later.

If you pay more than FMV to a qualified or-

ganization 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 pay-

ment goes to the church. The ticket to the din-

ner 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 charita-

ble 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.

Example 2. At a fundraising auction con-

ducted 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 at-

tend 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 de-

duct the entire amount you paid for the ticket.

Even if the ticket or other evidence of

payment indicates that the payment is

a “contribution,” this doesn't mean you

can deduct the entire amount. If the ticket

shows the price of admission and the amount of

the contribution, you can deduct the contribu-

tion amount.

Example. You pay $40 to see a special

showing of a movie for the benefit of a qualified

organization. Printed on the ticket is “Contribu-

tion—$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 pay-

ment 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 re-

ceive in consideration for your payment or trans-

fer, 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

CAUTION

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: 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, Scouts BSA, Girl

Scouts of America, Boys and Girls Clubs of America,

etc.

•

War veterans' groups

Expenses paid for a student living with you, sponsored by a

qualified organization

Out-of-pocket expenses when you serve a qualified

organization as a volunteer

•

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

Cost of raffle, bingo, or lottery tickets

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

Table 1.

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Publication 526 (2023) 3

FMV of the transferred property, then your chari-

table contribution deduction isn’t reduced.

Example 1. You make a cash contribution

of $1,000 to charity X, 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 chari-

table contribution to charity X is reduced by

$700 (70% of $1,000). The result is your chari-

table contribution deduction to charity X 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 de-

ductible charitable contribution to charity X is

$300. Your total contributions may still be sub-

ject to limitations. See Limits on Deductions,

later.

Example 2. You donate a painting to char-

ity Y, 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 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 contri-

bution deduction to charity Y is not reduced.

Your deductible charitable contribution for your

noncash contribution to charity Y is $100,000.

However, your total contributions may still be

subject to limitations. See Limits on Deductions,

later.

State or local tax deduction. If you make a

payment or transfer property to a qualified or-

ganization and receive or expect to receive a

state or local tax deduction in return, then the

amount of your charitable contribution deduc-

tion to the organization may be reduced in some

circumstances. If the amount of the state or lo-

cal tax deduction exceeds the amount of your

cash contribution or the FMV of the transferred

property, then your charitable contribution de-

duction 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 neces-

sary.

Example 1. You make a cash contribution

of $1,000 to charity Z, 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 contri-

bution deduction to charity Z isn’t reduced. Your

charitable contribution deduction to charity Z is

$1,000. However, your total contributions may

still be subject to limitations. See Limits on De-

ductions, later.

Membership fees or dues. You may be able

to deduct membership fees or dues you pay to

a qualified organization. However, you can de-

duct 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 organiza-

tions. They aren't qualified organizations.

Certain membership benefits can be dis-

regarded. 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:

a. Free or discounted admission to the

organization's facilities or events,

b. Free or discounted parking,

c. Preferred access to goods or serv-

ices, and

d. Discounts on the purchase of goods

and services.

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.

2. Admission, while you are a member, to

events open only to members of the or-

ganization if the organization reasonably

projects that the cost per person (exclud-

ing any allocated overhead) isn't more

than $12.50.

Token items. You don't have to reduce your

contribution by the value of any benefit you re-

ceive if both of the following are true.

1. You receive only a small item or other ben-

efit of token value.

2. The qualified organization correctly deter-

mines 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 Rev-

enue Procedures 90-12 and 92-49 and the infla-

tion adjustment in Revenue Procedure 2022-38.

Written statement. A qualified organization

must give you a written statement if you make a

payment of more than $75 that is partly a contri-

bution 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 descri-

bed in (5) under Types of Qualified Or-

ganizations, earlier, or

b. An organization formed only for reli-

gious purposes, and the only benefit

you receive is an intangible religious

benefit (such as admission to a reli-

gious ceremony) that generally isn't

sold in commercial transactions out-

side the donative context.

2. You receive only items whose value isn't

substantial, as described under Token

items, earlier.

3. You receive only membership benefits that

can be disregarded, as described under

Membership fees or dues, earlier.

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 agree-

ment between you and a qualified organi-

zation (defined later) as part of a program

of the organization to provide educational

opportunities for the student,

2. Isn't your relative (defined later) or de-

pendent (also defined later), and

3. Is a full-time student in the 12th or any

lower grade at a school in the United

States.

You can deduct up to $50 a month for

each full calendar month the student

lives with you. Any month when condi-

tions (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 or-

ganizations 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 Serv-

ices, 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 de-

scendant of any of them (for example, your

grandchild). A legally adopted child is con-

sidered your child.

•

Your sibling(s), half sibling(s), or step-sib-

ling(s).

•

Your parent(s), grandparent(s), or other di-

rect 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. For this purpose, the term “de-

pendent” means:

1. A person you can claim as a dependent,

2. A person you could have claimed as a de-

pendent except that:

a. The person received gross income of

$4,700 or more;

b. The person filed a joint return; or

TIP

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4 Publication 526 (2023)

c. You, or your spouse if filing jointly,

could be claimed as a dependent on

someone else's 2023 return.

Foreign students brought to this coun-

try under a qualified international edu-

cation exchange program and placed

in American homes for a temporary period gen-

erally aren't U.S. residents and can't be claimed

as dependents.

Qualifying expenses. You may be able to de-

duct the cost of books, tuition, food, clothing,

transportation, medical and dental care, enter-

tainment, and other amounts you actually

spend for the well-being of the student.

Expenses that don't qualify. You can't de-

duct depreciation on your home, the FMV of

lodging, and similar items not considered

amounts actually spent by you. Nor can you de-

duct general household expenses, such as

taxes, insurance, and repairs.

Reimbursed expenses. In most cases,

you can't claim a charitable contribution deduc-

tion 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 unreim-

bursed portion of your expenses if you are reim-

bursed only for an extraordinary or one-time

item, such as a hospital bill or vacation trip, you

paid in advance at the request of the student's

parents or the sponsoring organization.

Mutual exchange program. You can't de-

duct 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 ex-

penses 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

TIP

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.

Underprivileged youths selected by charity.

You can deduct reasonable unreimbursed

out-of-pocket expenses you pay to allow under-

privileged youths to attend athletic events, mov-

ies, or dinners. The youths must be selected by

a charitable organization whose goal is to re-

duce juvenile delinquency. Your own similar ex-

penses in accompanying the youths aren't de-

ductible.

Conventions. If a qualified organization se-

lects you to attend a convention as its represen-

tative, you can deduct your unreimbursed ex-

penses 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 at-

tending a church convention if you go only as a

member of your church rather than as a chosen

representative. You can, however, deduct unre-

imbursed expenses that are directly connected

with giving services for your church during the

convention.

Uniforms. You can deduct the cost and up-

keep of uniforms that aren't suitable for every-

day use and that you must wear while perform-

ing 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 ex-

penses to feed, clothe, and care for the

foster child.

2. They are incurred primarily to benefit the

qualified organization.

Unreimbursed expenses that you can't de-

duct as charitable contributions may be consid-

ered support provided by you in determining

whether you can claim the foster child as a de-

pendent. For details, see Pub. 501, Depend-

ents, Standard Deduction, and Filing Informa-

tion.

Example. You cared for a foster child be-

cause you wanted to adopt her, not to benefit

the agency that placed her in your home. Your

unreimbursed expenses aren't deductible as

charitable contributions.

Church deacon. You can deduct as a charita-

ble contribution any unreimbursed expenses

you have while in a permanent diaconate pro-

gram established by your church. These expen-

ses include the cost of vestments, books, and

transportation required in order to serve in the

program as either a deacon candidate or an or-

dained deacon.

Car expenses. You can deduct as a charitable

contribution any unreimbursed out-of-pocket ex-

penses, 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, de-

preciation, registration fees, or the costs of tires

or insurance.

If you don't want to deduct your actual ex-

penses, 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 Require-

ments, later.

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.)

Table 2.

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Publication 526 (2023) 5

Travel. Generally, you can claim a charitable

contribution deduction for travel expenses nec-

essarily incurred while you are away from home

performing services for a qualified organization

only if there is no significant element of per-

sonal pleasure, recreation, or vacation in the

travel. This applies whether you pay the expen-

ses directly or indirectly. You are paying the ex-

penses 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 de-

duct 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 over-

seeing 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 over-

see the breaking of camp and you transport the

group home. You can deduct your travel expen-

ses.

Example 2. You sail from one island to an-

other 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 3. You work for several hours

each morning on an archeological dig spon-

sored by a qualified organization. The rest of

the day is free for recreation and sightseeing.

You can't take a charitable contribution deduc-

tion even though you work very hard during

those few hours.

Example 4. You spend the entire day at-

tending a qualified organization's regional meet-

ing 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 thea-

ter.

Daily allowance (per diem). If you provide

services for a qualified organization and receive

a daily allowance to cover reasonable travel ex-

penses, including meals and lodging while away

from home overnight, you must include in in-

come any part of the allowance that is more

than your deductible travel expenses. You may

be able to deduct any necessary travel expen-

ses that are more than the allowance.

Deductible travel expenses. These in-

clude:

•

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 ho-

tel;

•

Lodging costs; and

•

The cost of meals.

Because these travel expenses aren't busi-

ness-related, they aren't subject to the same

limits as business-related expenses. For infor-

mation 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 con-

tribution 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 deduc-

tion, you must be recognized by the Alaska Es-

kimo Whaling Commission as a whaling captain

charged with the responsibility of maintaining

and carrying out sanctioned whaling activities.

Sanctioned whaling activities are subsis-

tence bowhead whale hunting activities con-

ducted 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 pro-

visions for carrying out these activities; and

•

Storing and distributing the catch from

these activities.

You must keep records showing the

time, place, date, amount, and nature

of the expenses. For details, see Reve-

nue 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 contribu-

tion:

1. A contribution to a specific individual,

2. A contribution to a nonqualified organiza-

tion,

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. A qualified charitable distribution from an

individual retirement arrangement (IRA),

7. Appraisal fees,

8. Certain contributions to donor-advised

funds,

9. Certain contributions of partial interests in

property, or

10.

Certain conservation contributions by

pass-through entities.

Detailed discussions of these items follow.

RECORDS

Contributions to Individuals

You can't deduct contributions to specific indi-

viduals, 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 contribu-

tions 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 per-

son.

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 individ-

ual or family.

•

Payments to a member of the clergy that

can be spent as they wish, such as for per-

sonal expenses.

•

Expenses you paid for another person who

provided services to a qualified organiza-

tion.

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 serv-

ices.

•

Payments to a hospital that are for a spe-

cific patient's care or for services for a spe-

cific patient. You can’t deduct these pay-

ments 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 pro-

fessional interests of members; and

c. Your contribution is unrestricted and

can be used for private purposes.

2. Chambers of commerce and other busi-

ness leagues or organizations.

3. Civic leagues and associations.

4. Country clubs and other social clubs.

5. Foreign organizations other than certain

Canadian, Israeli, or Mexican charitable

organizations. (See Canadian charities,

Mexican charities, and Israeli charities un-

der Organizations That Qualify To Receive

Deductible Contributions, earlier.) Also,

you can't deduct a contribution you made

to any qualifying organization if the contri-

bution is earmarked to go to a foreign or-

ganization. However, certain contributions

to a qualified organization for use in a pro-

gram conducted by a foreign charity may

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6 Publication 526 (2023)

be deductible as long as they aren't ear-

marked 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 con-

tributed funds. The contribution is also de-

ductible if the foreign charity is only an ad-

ministrative arm of the qualified

organization.

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 contri-

bution to a qualified organization, you can't de-

duct the part of the contribution that represents

the value of the benefit you receive. See Contri-

butions From Which You Benefit under Contri-

butions You Can Deduct, earlier. These contri-

butions 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 tick-

ets (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 receive a credit or deduction

against state or local taxes unless an ex-

ception applies. See State or local tax

credit and State or local tax deduction, ear-

lier.

•

Contributions for lobbying. This includes

amounts you earmark for use in, or in con-

nection with, influencing specific legisla-

tion.

•

Contributions to a retirement home for

room, board, maintenance, or admittance.

Also, if the amount of your contribution de-

pends 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 Expen-

ses 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 tui-

tion. You can't deduct as a charitable con-

tribution amounts you pay as tuition even if

you pay them for children to attend paro-

chial schools or qualifying nonprofit day-

care 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 “dona-

tion.”

•

Contributions connected with split-dollar

insurance arrangements. You can't deduct

any part of a contribution to a qualified or-

ganization if, in connection with the contri-

bution, the organization directly or

indirectly pays, has paid, or is expected to

pay any premium on any life insurance, an-

nuity, 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 bene-

ficiary.

Example. You donate money to a quali-

fied organization. The charity uses the

money to purchase a cash value life insur-

ance policy. The beneficiaries under the in-

surance policy include members of your

family. Even though the charity may even-

tually 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 SEP or SIMPLE IRA, to certain qualified

organizations. You must have been at least age

/2 when the distribution was made. Your total

QCDs for the year can't be more than $100,000.

If all the requirements are met, a QCD may be

nontaxable; however, if the QCD is nontaxable,

you may not be able to claim it as a charitable

contribution deduction. You may be able to

claim a charitable contribution deduction if you

claim the income you are deducting as a quali-

fied contribution. See Pub. 590-B, Distributions

from Individual Retirement Arrangements

(IRAs), for more information about QCDs.

Qualified charitable distribution one-time

election. For tax years beginning after 2022,

you can elect to make a one-time distribution of

up to $50,000 from an individual retirement ac-

count. This one-time distribution may be made

through a charitable remainder trust, a charita-

ble remainder unitrust, or a charitable gift annu-

ity funded only by qualified charitable distribu-

tions.

Value of Time or Services

You can't deduct the value of your time or serv-

ices, 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 organi-

zation.

Personal Expenses

You can't deduct personal, living, or family ex-

penses, such as the following items.

•

The cost of meals you eat while you per-

form 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 keep-

ing a child in your home before the adop-

tion 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 expen-

ses. See Form 8839, Qualified Adoption

Expenses, and its instructions, for more in-

formation.

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-ad-

vised fund if:

•

The qualified organization that sponsors

the fund is a war veterans' organization, a

fraternal society, or a nonprofit cemetery

company; or

•

You don't have an acknowledgment from

that sponsoring organization that it has ex-

clusive legal control over the assets con-

tributed.

There are also other circumstances in which

you can't deduct your contribution to a do-

nor-advised fund.

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 in-

vest 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 de-

tails, see Partial Interest in Property under Con-

tributions of Property, later.

Contributions of

Property

If you contribute property to a qualified organi-

zation, the amount of your charitable contribu-

tion 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 deduc-

tion. 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 Substan-

tiation 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;

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Publication 526 (2023) 7

•

A qualified conservation contribution;

•

A future interest in tangible personal prop-

erty;

•

Inventory from your business; or

•

A patent or other intellectual property.

These special rules are described next.

Clothing and Household Items

You can't take a deduction for clothing or house-

hold items you donate unless the clothing or

household items are in good used condition or

better.

Exception. You can take a deduction for a

contribution of an item of clothing or a house-

hold item that isn't in good 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.

Household items. Household items include:

•

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, 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 con-

tribution. If the vehicle's FMV was more

than your cost or other basis, you may

have to reduce the FMV to figure the de-

ductible amount, as described under Giv-

ing Property That Has Increased in Value,

later.

Form 1098-C. You must attach to your re-

turn Copy B of the Form 1098-C, Contributions

of Motor Vehicles, Boats, and Airplanes, (or

other statement containing the same informa-

tion as Form 1098-C) you received from the or-

ganization. The Form 1098-C (or other state-

ment) will show the gross proceeds from the

sale of the vehicle.

If you e-file your return, you must:

•

Attach Copy B of Form 1098-C to Form

8453, U.S. Individual Income Tax Transmit-

tal for an IRS e-file Return, and mail the

forms to the IRS; or

•

Include Copy B of Form 1098-C as a pdf

attachment if your software program allows

it.

If you don't attach Form 1098-C (or other

statement), you can't deduct your contribution.

You must get Form 1098-C (or other state-

ment) 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 ap-

proaching 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 amen-

ded 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 re-

turn.

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 mate-

rial improvement to, the vehicle before transfer-

ring 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 Giv-

ing 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 be-

low FMV, to a needy individual to further the or-

ganization's charitable purpose, you can gener-

ally 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 excep-

tion applies.

This exception doesn't apply if the organiza-

tion sells the vehicle at auction. In that case,

you can't deduct the vehicle's FMV.

Example. You donate a used car to a quali-

fied 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 deduc-

tions, 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 or-

ganization sells the vehicle for $500 or less and

Exceptions 1 and 2 don't apply, you can deduct

the smaller of:

•

$500, or

•

The vehicle's FMV on the date of the con-

tribution. But if the vehicle's FMV was more

than your cost or other basis, you may

have to reduce the FMV to get the deducti-

ble 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 state-

ment from the qualified organization acknowl-

edging your donation. The statement must con-

tain 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 Inven-

tory, 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 transporta-

tion or travel costs. It also doesn't include the di-

rect or indirect costs for hunting or killing an ani-

mal, 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 recre-

ate one or more characteristics of the ani-

mal; and

•

Contains a part of the body of the dead an-

imal.

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:

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8 Publication 526 (2023)

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 pe-

riod before the contribution; or

b. The interest, including bond discount,

receivable on the bond that is attribut-

able to any period before the contribu-

tion, and that isn't includible in your in-

come due to your accounting method.

This prevents you from deducting the same

amount as both investment interest and a chari-

table 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 In-

creased in Value, later.

Partial Interest in Property

Generally, you can't deduct a charitable contri-

bution of less than your entire interest in prop-

erty.

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 re-

ceived benefit equal to the amount of the auc-

tion winner’s payment. See Contributions From

Which You Benefit, earlier.

Exceptions. You can deduct a charitable con-

tribution 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 be-

gins 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 sub-

stantial interest or right you own in the

property and must last as long as your in-

terest in the property lasts. But see Frac-

tional Interest in Tangible Personal Prop-

erty, 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

transferred to certain types of trusts.

•

A qualified conservation contribution (de-

fined 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 im-

mediately before the contribution by:

•

You, or

•

You and the qualifying organization receiv-

ing 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 Prop-

erty. A fractional interest in property is an undi-

vided portion of your entire interest in the prop-

erty.

Example. An undivided one-quarter inter-

est 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 includ-

ing it in your income if both of the following

statements are true.

1. You contributed a fractional interest in tan-

gible personal property after August 17,

2006.

2. You don't contribute the rest of your inter-

ests 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 or-

ganization 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 contri-

bution 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.

Additional tax. If you must recapture your

deduction, you must also pay interest and an

additional tax equal to 10% of the amount re-

captured.

Qualified Conservation

Contribution

A qualified conservation contribution is a contri-

bution of a qualified real property interest to a

qualified organization to be used only for con-

servation 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 oper-

ated for the exclusive benefit of, a govern-

mental unit or a publicly supported charity.

The organization must also have the resources

to monitor and enforce the conservation ease-

ment or other conservation restrictions. To ena-

ble 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 organiza-

tion 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 di-

rect 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 ac-

cess to these minerals).

2. A remainder interest.

3. A restriction (granted in perpetuity) on the

use that may be made of the real property,

such as a conservation easement.

Conservation purposes. Your contribution

must be made only for one of the following con-

servation purposes.

•

Preserving land areas for outdoor recrea-

tion by, or for the education of, the general

public.

•

Protecting a relatively natural habitat of

fish, wildlife, or plants, or a similar ecosys-

tem.

•

Preserving open space, including farmland

and forest land, if it yields a significant pub-

lic benefit. The open space must be pre-

served either for the scenic enjoyment of

the general public or under a clearly

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Publication 526 (2023) 9

defined federal, state, or local governmen-

tal conservation policy.

•

Preserving a historically important land

area or a certified historic structure.

Certified historic structures. A certified his-

toric structure is a building that is listed individu-

ally in the National Register of Historic Places

(National Register building) or a building that is

located in a registered historic district and has

been certified by the Secretary of the Interior as

contributing to the historic significance of that

district (historically significant building). If the in-

dividual listing in the National Register of His-

toric Places consists of a more than one build-

ing (e.g., a house, a garage, a mill complex,

etc.), the Secretary of the Interior may have to

certify which of the multiple buildings qualify as

certified historic structures.

A registered historic district is any district lis-

ted in the National Register of Historic Places. A

state or local historic district may also qualify as

a registered historic district if the district and the

enabling structures are certified by the Secre-

tary of the Interior. You can claim a deduction

for a qualified conservation contribution of a his-

torically significant building. This contribution

can take the form of a qualified real property in-

terest that is an easement or other restriction on

all or part of the exterior or interior of the build-

ing. You can claim a deduction for a qualified

conservation contribution of a historically signifi-

cant building. This contribution can take the

form of a contribution of a qualified real property

interest that is an easement or other restriction

on all or part of the interior of the building. How-

ever, you cannot claim a deduction for a contri-

bution of a qualified real property interest that is

an easement or other restriction on the exterior

of the building unless the easement or other re-

striction meets all of the following conditions:

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 char-

acter.

2. You and the organization receiving the

contribution must enter into a written

agreement certifying, under penalty of per-

jury, that the organization:

a. Is a qualified organization with a pur-

pose of environmental protection,

land conservation, open space pres-

ervation, or historic preservation; and

b. Has the resources to manage and en-

force the restriction and a commit-

ment to do so.

3. You must include with your return:

a. Form 8283, completed as specified in

the instructions to Form 8283;

b. A signed Qualified appraisal, per-

formed by a Qualified appraiser;

c. Photographs of the building's entire

exterior;

d. A description of all restrictions on de-

velopment of the building, such as

zoning laws and restrictive covenants;

and

e. The National Park Service project

number (NPS #), if applicable. See

the Form 8283 instructions for more

information.

If you claim a deduction of more than

$10,000 and donated an exterior restriction on a

National Register building or historic district

building, your deduction won’t be allowed un-

less you pay a $500 filing fee. See Form

8283-V, Payment Voucher for Filing Fee Under

Section 170(f)(13), and its instructions.

If you claimed the rehabilitation credit for a

National Register building or historically signifi-

cant building for any of the 5 years before the

year of the qualified conservation contribution,

your charitable deduction is reduced. For more

information, see Form 3468, Investment Credit,

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 con-

servation contributions by pass-through

entities. Subject to three exceptions, if you are

a member of a pass-through entity (such as a

partner in a partnership or a shareholder in an S

corporation) and the amount of a qualified con-

servation contribution by the pass-through en-

tity exceeds 2.5 times the sum of each mem-

ber’s relevant basis, the contribution is not

treated as a qualified conservation contribution

and no one may claim a deduction for the con-

tribution. Thus, your charitable conservation

contribution deduction is disallowed.

The pass-through entity must determine

each member’s relevant basis. Relevant basis

is, with respect to any member, the portion of

the member’s modified basis in its interest in the

pass-through entity which is allocable to the

portion of the real property with respect to

which the qualified conservation contribution is

made. Modified basis is, with respect to any

member, the adjusted basis in the member’s in-

terest in the pass-through entity as determined:

1. immediately before the qualified conserva-

tion contribution;

2. without regard to the member’s share of

any liabilities of the pass-through entity;

and

3. by the pass-through entity after taking into

account the adjustments described in

items (1) and (2).

Exceptions. As before mentioned, there are

three exceptions to this disallowance.

Exception 1—Contribution outside

three-year period. This disallowance does not

apply if the qualified conservation contribution

is made at least three years after the latest of:

1. the last date on which the pass-through

entity acquired any portion of the real

property;

2. the last date any members of the

pass-through entity acquired any interest

in the pass-through entity; and

3. if the interest in the donating pass-through

entity is held through one or more

pass-through entities:

a. the last date any such pass-through

entity acquired any interest in any

other such pass-through entity, and

b. the last date on which any member in

any such pass-through entity acquired

any interest in such pass-through en-

tity.

Exception 2—Family partnership. This

disallowance does not apply to a qualified con-

servation contribution made by a family

pass-through entity. Family pass-through enti-

ties are pass-through entities in which substan-

tially all of the interests are held, directly or indi-

rectly, by an individual and members of the

family of such individual. For these purposes,

members of the family are defined as the

spouse of such individual and any individual de-

scribed in Internal Revenue Code section

152(d)(2)(A)–(G).

Exception 3—Historic structure. This dis-

allowance does not apply if the purpose of the

qualified conservation contribution is the pres-

ervation of a certified historic structure. See

Certified historic structures, earlier.

More information. For information about de-

termining 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 contri-

bution, 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 contri-

bution 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 Frac-

tional Interest in Tangible Personal Property,

earlier, and Tangible personal property put to

unrelated use, later.

Related persons include your spouse, chil-

dren, grandchildren, sibling(s), and parents. Re-

lated organizations may include a partnership or

corporation in which you have an interest, or an

estate or trust with which you have a connec-

tion.

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 un-

der 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 ga-

rage with your personal collection. Because you

keep an interest in the property, you can't de-

duct the contribution. If you turn the car over to

the museum in a later year, giving up all rights to

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10 Publication 526 (2023)

its use, possession, and enjoyment, you can

take a deduction for the contribution in that later

year.

Inventory

If you contribute inventory (property you sell in

the course of your business), the amount you

can deduct is the smaller of its FMV on the day

you contributed it or its basis. The basis of con-

tributed inventory is any cost incurred for the in-

ventory in an earlier year that you would other-

wise include in your opening inventory for the

year of the contribution. You must remove the

amount of your charitable contribution deduc-

tion 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 contri-

bution deduction. Treat the inventory's cost as

you would ordinarily treat it under your method

of accounting. For example, include the pur-

chase 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 ba-

sis 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 descri-

bed 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 contri-

bution and years following, based on the in-

come, 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. How-

ever, you can take the additional deduction only

to the extent the total of the amounts figured us-

ing this table is more than the amount of the de-

duction claimed for the original donation of the

property.

After the legal life of the intellectual property

ends, or after the 10th anniversary of the dona-

tion, whichever is earlier, no additional deduc-

tion 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 contribu-

tion subject to the provisions just discussed.

The organization is required to file an infor-

mation return showing the income from the

property, with a copy to you. This is done on

Form 8899, Notice of Income From Donated In-

tellectual Property.

Determining FMV

This section discusses general guidelines for

determining the FMV of various types of dona-

ted property. Pub. 561 contains a more com-

plete 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 rel-

evant 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 for-

mulas 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 cloth-

ing 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 house-

hold items, such as furniture, appliances, and

linens, is usually much lower than the price paid

when new. These items may have little or no

market value because they are in a worn condi-

tion, 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 pho-

tographs, canceled checks, receipts from your

purchase of the items, or other evidence. Maga-

zine or newspaper articles and photographs

that describe the items and statements by the

recipients of the items are also useful. Don't in-

clude any of this evidence with your tax return.

If the property is valuable because it is old or

unique, see the discussion under Paintings, An-

tiques, and Other Objects of Art 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 house-

hold 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 organiza-

tion, you must determine its FMV.

Qualified vehicle donation. You don’t

need a written appraisal for a qualified vehi-

cle — 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 ob-

tained a contemporaneous written acknowledg-

ment (CWA), defined later. If you donate a quali-

fied 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 re-

ceived from the donee organization. See Quali-

fied 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 be-

cause 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 com-

plete dealer sale prices or dealer average pri-

ces for recent model years. The guides may be

published monthly or seasonally, and for differ-

ent regions of the country. These guides also

provide estimates for adjusting for unusual

equipment, unusual mileage, and physical con-

dition. The prices aren't “official” and these pub-

lications aren't considered an appraisal of any

specific donated property. But they do provide

clues for making an appraisal and suggest rela-

tive 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 In-

ternet.

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 trou-

ble, body damage, high mileage, or any type of

excessive wear. The FMV of a donated car is

the same as 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

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Publication 526 (2023) 11

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 stu-

dents 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 consid-

ered 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 be-

ing 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 quali-

fied organization, you can claim a deduction

only for the price at which similar numbers of

the same books are currently being sold. Your

charitable contribution is $1,000, unless you

can show that similar numbers of that book

were selling at a different 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 limi-

ted 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 con-

ducted for profit; or

•

Claimed a casualty loss deduction for.

Common examples of property that de-

crease in value include clothing, furniture, appli-

ances, 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 re-

duce the FMV by the amount of appreciation

(increase in value) when you figure your deduc-

tion.

Your basis in property is generally what you

paid for it. If you need more information about

basis, see Pub. 551.

Different rules apply to figuring your deduc-

tion, depending on whether the property is:

•

Ordinary income property, or

•

Capital gain property.

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 or-

dinary 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.

Property used in a trade or business.

Property used in a trade or business is consid-

ered ordinary income property to the extent of

any gain that would have been treated as ordi-

nary income because of depreciation had the

property been sold at its FMV at the time of con-

tribution. See chapter 3 of Pub. 544, Sales and

Other Dispositions of Assets, for the kinds of

property to which this rule applies.

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. Gener-

ally, this rule limits the deduction to your basis in

the property.

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 capi-

tal gain if you sold the stock, your deduction is

limited to $800 (FMV minus the appreciation).

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 in-

formation.

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 as-

sets are stocks, bonds, jewelry, coin or stamp

collections, and cars or furniture used for per-

sonal purposes.

For purposes of figuring your charitable con-

tribution, 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 and

partly capital gain property. See Property used

in a trade or business under Ordinary Income

Property, earlier.

Real property. Real property is land and

generally anything built on, growing on, or at-

tached to land.

Depreciable property. Depreciable prop-

erty is property used in business or held for the

production of income and for which a deprecia-

tion 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 cap-

ital gain property, you can generally use the

FMV of the property.

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:

1. The property (other than qualified appreci-

ated stock) is contributed to certain private

nonoperating foundations,

2. You choose the 50% limit instead of the

30% limit for capital gain property given to

50% limit organizations, discussed later,

3. The contributed property is intellectual

property (as defined earlier under Patents

and Other Intellectual Property),

4. The contributed property is certain taxi-

dermy property, as explained earlier, or

5. The contributed property is tangible per-

sonal 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 other-

wise disposed of by the qualified or-

ganization 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 Infor-

mation Return, Part IV). See also Re-

capture if no exempt use, later.

Contributions to private nonoperating foun-

dations. The reduced deduction applies to

contributions to all private nonoperating founda-

tions other than those qualifying for the 50%

limit, discussed later.

However, the reduced deduction doesn't ap-

ply 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 availa-

ble on an established securities market on the

day of the contribution. But stock in a corpora-

tion doesn't count as qualified appreciated

stock to the extent you and your family contrib-

uted more than 10% of the value of all the out-

standing stock in the corporation.

Tangible personal property put to unrelated

use. Tangible personal property is defined ear-

lier 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 con-

tributed property for other than exclusively pub-

lic purposes.

Example. If a painting contributed to an

educational institution is used by that organiza-

tion for educational purposes by being placed in

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12 Publication 526 (2023)

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 organ-

ization 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 recap-

ture part of your charitable contribution deduc-

tion by including it in your income if all the fol-

lowing 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 other-

wise 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 organi-

zation's purpose, or

b. Certifies its intended use of the prop-

erty became impossible.

If all the preceding statements are true, in-

clude in your income:

1. The deduction you claimed for the prop-

erty, 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 prop-

erty. Report the recaptured amount on Sched-

ule 1 (Form 1040), line 8z.

Ordinary or capital gain income included in

gross income. You don't reduce your charita-

ble 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 obli-

gations or when you assign income to a quali-

fied organization. If you contribute an obligation

received in a sale of property that is reported

under the installment method, see Pub. 537, In-

stallment Sales.

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 busi-

ness. 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 appear-

ance, 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 organ-

ization'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 re-

quirements (2), (3), and (4).

6. The organization isn't a private nonoperat-

ing foundation.

7. The food satisfies any applicable require-

ments 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 de-

duction.

Worksheet 1.

Donations of Food Inventory

See separate Worksheet instructions.

(Keep for your records)

1. Enter FMV of the

donated food .................

2. Enter basis of the donated

food .......................

3. 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 ...............

4. Enter one-half of line 3 ..........

5. Subtract line 4 from line 1 ........

6. Multiply line 2 by 2.0 ............

7. Subtract line 6 from line 5. If the result

is less than zero, enter -0- ........

8. Add lines 4 and 7 ..............

9. Compare line 3 and line 8. Enter the

smaller amount ...............

10. Subtract line 9 from line 1 ........

11. Enter 15% of your total net

income for the year from

all trades or businesses

from which food

inventory was donated ..........

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 be-

cause the food wasn’t or couldn’t be sold by

reason of your internal standards, lack of mar-

ket, 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 pro-

prietorships, 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.

If line 11 is smaller than line 10, you can

carry over the excess as a qualifying food inven-

tory 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 do-

nated 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. Fig-

ure 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 con-

tributed part.

Step 2. Find the adjusted basis of the con-

tributed part. It equals:

Adjusted basis of

entire property

Fair market value

of contributed part

Fair market value

of entire property

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Publication 526 (2023) 13

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 contrib-

uted part. If it was ordinary income property,

your charitable contribution is the adjusted ba-

sis of the contributed part. See Ordinary Income

Property and Capital Gain Property, both ear-

lier, for more information.

Example. You sell ordinary income prop-

erty 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 dur-

ing 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 chari-

table deduction is limited to the adjusted basis

of the contributed part. You can deduct $3,200.

Penalty

You may be liable for a penalty if you overstate

the value or adjusted basis of contributed prop-

erty.

20% penalty. The penalty is 20% of the

amount by which you underpaid your tax be-

cause 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 ex-

plained under How To Figure Your Deduction

When Limits Apply, later). This applies whether

you use the cash or an accrual method of ac-

counting.

Time of making contribution. Usually, you

make a contribution at the time of its uncondi-

tional 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 con-

sidered delivered on the date the financial insti-

tution 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 char-

ity, your contribution isn't delivered until the date

the stock is transferred on the books of the cor-

poration.

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.

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 op-

tion.

Borrowed funds. If you contribute bor-

rowed funds, you can deduct the contribution in

the year you deliver the funds to the charity, re-

gardless of when you repay the loan.

Conditional gift. If your contribution de-

pends on a future act or event to become effec-

tive, you can't take a deduction unless there is

only a negligible chance the act or event won't

take place.

If your contribution would be undone by a

later act or event, you can't take a deduction un-

less 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 de-

duct 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

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

TIP

the type of organization you give it to. Starting

with tax year 2022, your deduction for cash con-

tributions is limited to 60% of your AGI minus

your deductions for all other contributions.

These limits are described in detail in this sec-

tion.

Your AGI is the amount on Form 1040,

line 11.

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 organiza-

tion 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.

Types of Qualified

Organizations

For the purpose of applying the deduction limits

to your charitable contributions, qualified organ-

izations can be divided into two categories.

First category of qualified organizations

(50% limit organizations). The first category

includes only the following types of qualified or-

ganizations. (These organizations are also

sometimes referred to as “50% limit organiza-

tions.”)

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 or-

ganizations associated with these hospi-

tals.

4. Organizations that are operated only to re-

ceive, hold, invest, and administer prop-

erty and to make expenditures to or for the

benefit of state and municipal colleges and

universities and that normally receive sub-

stantial 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. possession (including

Puerto Rico), a political subdivision of a

state or U.S. possession, or an Indian

tribal government or any of its subdivisions

that perform substantial government func-

tions.

6. Publicly supported charities, defined ear-

lier under Qualified Conservation Contri-

bution.

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

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14 Publication 526 (2023)

described in (1) through (6), or from per-

sons 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.

Private nonoperating foundations that

make qualifying distributions of 100% of

contributions within 2

/2 months following

the year they receive the contribution. A

deduction for charitable contributions to

any of these private nonoperating founda-

tions 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 re-

turn.

11.

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 con-

tributions from the fund. The foundation

must distribute the common fund's income

within 2

/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 do-

nor'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 or-

ganization can receive deductible charitable

contributions, earlier.

Second category of qualified organizations.

The second category includes any type of quali-

fied 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 cate-

gory of qualified organization you give it to. The

amount of a contribution you can deduct is gen-

erally limited to a percentage of your AGI, but

may be further reduced if you make contribu-

tions that are subject to more than one of the

limits discussed in this section.

Your total deduction of charitable contribu-

tions can’t exceed your AGI. If your contribu-

tions 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 sub-

sequent year (if allowed). See How To Figure

Your Deduction When Limits Apply and Carry-

overs, 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 live-

stock production (or is available for such pro-

duction), 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 contribu-

tions, 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 con-

tributions is 60% of your AGI. See Cash Contri-

butions for what is included in cash contribu-

tions.

This 60% limit doesn’t apply to noncash

charitable contributions. See Noncash contribu-

tions 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 organi-

zations (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 con-

tribution is “for the use of” a qualified organiza-

tion 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 informa-

tion.

Limits based on 50% of AGI

There are two 50% limits that may apply to your

contributions.

Noncash contributions to 50% limit organi-

zations. If you make noncash contributions to

organizations described earlier under First cate-

gory of qualified organizations (50% limit organ-

izations), your deduction for the noncash contri-

butions 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 contribu-

tions that are “for the use of” the qualified or-

ganization instead of “to” the qualified organiza-

tion. A contribution is “for the use of” a qualified

organization when it is held in a legally enforce-

able trust for the qualified organization or in a

similar legal arrangement. If the noncash contri-

bution is capital gain property, see Limit based

on 20% of AGI, later, for more information; oth-

erwise, see Contributions to the second cate-

gory of qualified organizations or “for the use of”

any qualified organization, later, under Limits

based on 30% of AGI, for more information.

Qualified conservation contributions. Your

deduction for qualified conservation contribu-

tions (QCCs) is limited to 50% of your AGI mi-

nus your deduction for all other charitable con-

tributions.

If you are a farmer or rancher, go to

Qualified conservation contributions of

farmers or ranchers, earlier, under Lim-

its based on 100% of AGI, to see if that limit ap-

plies 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 organiza-

tion 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 ap-

plying one of the 30% limits doesn't reduce the

amount allowed after applying the other 30%

limit. However, as a result of applying the sepa-

rate 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 organi-

zations (50% limit organizations). You don’t

choose to reduce the property’s FMV by its ap-

preciation in value. You also gave $10,000 cash

to a qualified organization that is described ear-

lier under Second category of qualified organi-

zations (meaning it isn’t a 50% limit organiza-

tion). 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 contri-

butions to a 50% limit organization subject to

the 60% or 50% limit (other than qualified con-

servation contributions) ($25,000−$10,000 =

$15,000). Neither amount is reduced by the

other, so the total deductible contribution is

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Publication 526 (2023) 15

$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 de-

duction 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 organiza-

tions include all capital gain property contribu-

tions to a 50% limit organization (other than

qualified conservation contributions), even

those that are subject to the 30% limit, dis-

cussed later.

A contribution is “for the use of” a qualified

organization when it is held in a legally enforce-

able 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 organi-

zations that are subject to the 60% and 50%

limits (other than qualified conservation contri-

butions). The limit that applies to capital gain

property contributions to 50% limit organiza-

tions doesn’t apply to qualified conservation

contributions. If you are making a qualified con-

servation contribution (QCC), see Qualified

conservation contributions and Qualified con-

servation 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 Fig-

ure 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 organiza-

tion 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 contribu-

tions 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 con-

servation contributions).

A contribution is “for the use of” a qualified

organization when it is held in a legally enforce-

able trust for the qualified organization or in a

similar legal arrangement.

How To Figure Your

Deduction When Limits

Apply

If your contributions are subject to more than

one of the limits discussed earlier, use the fol-

lowing steps to figure the amount of your contri-

butions that you can deduct.

1. Cash contributions subject to the limit

based on 60% of AGI. Deduct the contri-

butions that don't exceed 60% of your AGI.

2. Noncash contributions (other than quali-

fied 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 contribu-

tions to a 50% limit organization (other

than qualified conservation contribu-

tions), including capital gain property

subject to the limit based on 30% of

AGI.

4. Contributions of capital gain property sub-

ject to the limit based on 30% of AGI. De-

duct the contributions that don’t exceed

the smaller of:

a. 30% of your AGI, or

b. 50% of your AGI minus your contribu-

tions subject to the limits based on

60% or 50% of AGI (other than quali-

fied conservation contributions).

5. Contributions of capital gain property sub-

ject to the limit based on 20% of AGI. De-

duct the contributions that don’t exceed

the smaller of:

a. 20% of your AGI,

b. 30% of your AGI minus your contribu-

tions 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 contribu-

tions subject to the limits based on

60%, 50%, and 30% of AGI (other

than qualified conservation contribu-

tions).

6. Qualified conservation contributions sub-

ject to the limit based on 50% of AGI. De-

duct 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 contri-

butions that don't exceed 100% of your

AGI minus any deductible contributions

figured in (1) through (6).

8. Carryovers of qualified contributions for re-

lief efforts in a qualified disaster area sub-

ject to the limit based on 60% of AGI. De-

duct the carryover contributions that don't

exceed 60% of your AGI minus all your

other deductible contributions.

These steps are incorporated into Work-

sheet 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 pur-

poses 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 the your place

of worship is considered first and is fully deduc-

tible. Your contribution to the private nonoperat-

ing 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 deduc-

tible 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 descri-

bed earlier under First category of qualified or-

ganizations (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 prop-

erty contributed to 50% limit organizations dur-

ing a tax year. It also applies to carryovers of

this kind of contribution from an earlier tax year.

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16 Publication 526 (2023)

For details, see Carryover of capital gain prop-

erty, 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.

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. There-

fore, 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 wor-

ship, $22,000 for property donated to your place

of worship, and $1,000 cash to the private non-

operating 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 com-

pleting the worksheet.

•

The terms used in the worksheet are ex-

plained 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 ex-

plained under Giving Property That Has In-

creased in Value. In that case, enter the re-

duced amount.

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Publication 526 (2023) 17

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 ..................................

2. Enter any QCCs not entered on line 1 .....................................................................

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 ............

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 ...................................................................................

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 ..........................................................................................

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 ..........................................................................................

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 ...........

10. Enter your cash contributions to 50% limit organizations. Don't include any contributions you entered on a previous line .....................

Step 3. Figure your deduction for the year (if any result is zero or less, enter -0-)

11. Enter your AGI ...................................................................................

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 ....................................................................

13. Deductible amount. Enter the smaller of line 10 or line 12 ..............................................

14. Carryover. Subtract line 13 from line 10 .........................................................

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 ....................................................................

16. Subtract line 13 from line 15 ................................................................

17. Deductible amount. Enter the smaller of line 9 or line 16 ...............................................

18. Carryover. Subtract line 17 from line 9 ..........................................................

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 ....................................................................

20. Add lines 8, 9, and 10 ....................................................................

21. Subtract line 20 from line 19 ................................................................

22. Multiply line 11 by 0.3 ....................................................................

23. Add lines 5 and 7 ......................................................................

24. Deductible amount. Enter the smallest of line 21, 22, or 23 .............................................

25. Carryover. Subtract line 24 from line 23 .........................................................

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 ....................................................................

27. Add lines 9 and 10 ......................................................................

28. Subtract line 27 from line 26 ................................................................

29. Multiply line 11 by 0.3 ....................................................................

30. Deductible amount. Enter the smallest of line 8, 28, or 29 ..............................................

31. Carryover. Subtract line 30 from line 8 ..........................................................

Contributions subject to the limit based on 20% of AGI

(If lines 4 and 6 are both zero, enter -0- on lines 32 through 41.)

32. Multiply line 11 by 0.5 ....................................................................

33. Add lines 13, 17, 24, and 30 ................................................................

34. Subtract line 33 from line 32 ................................................................

35. Multiply line 11 by 0.3 ....................................................................

36. Subtract line 24 from line 35 ................................................................

37. Subtract line 30 from line 35 ................................................................

38. Multiply line 11 by 0.2 ....................................................................

39. Add lines 4 and 6 ......................................................................

40. Deductible amount. Enter the smallest of line 34, 36, 37, 38, or 39 .........................................

41. Carryover. Subtract line 40 from line 39 .........................................................

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 ....................................................................

43. Add lines 13, 17, 24, 30, and 40 ..............................................................

44. Subtract line 43 from line 42 ................................................................

45. Deductible amount. Enter the smaller of line 2 or line 44 ...............................................

46. Carryover. Subtract line 45 from line 2 ..........................................................

Note: Worksheet 2 continues on the next page.

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18 Publication 526 (2023)

Worksheet 2—continued

QCCs subject to limit based on 100% of AGI

(If line 1 is zero, enter -0- on lines 47 through 51.)

47. Enter the amount from line 11 ...............................................................

48. Add lines 13, 17, 24, 30, 40, and 45 ............................................................

49. Subtract line 48 from line 47 ................................................................

50. Deductible amount. Enter the smaller of line 1 or line 49 ...............................................

51. Carryover. Subtract line 50 from line 1 ..........................................................

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. .............................................................

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 quali-

fied 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 con-

tribution 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, contri-

butions subject to the 20% limit in the year in

which they are made are 20% limit contributions

in the year to which they are carried. But see

Carryover of capital gain property, later.

For each category of contributions, you de-

duct carryover contributions only after deduct-

ing 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 Exam-

ple 2.

Example 1. Last year, you made cash con-

tributions 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 contribu-

tion of $9,500 and carryover contribution of

$1,000. You can deduct this year’s cash contri-

bution and your carryover cash 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 organi-

zation and subject to the special 30% limit for

contributions of capital gain property.

Your cash contribution of $6,000 is fully de-

ductible because it is less than $14,400 (which

is 60% of your AGI).

The deduction for your 30% limit contribu-

tions 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 val-

ued 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 prop-

erty valued at $25,000 to a 50% limit organiza-

tion. Your basis in the property is $24,000 and

you choose to use the 50% limit. You must refig-

ure your carryover as if you had taken apprecia-

tion 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 de-

ducted, your refigured carryover is $5,000

($20,000 − $15,000). Your total deduction this

year is $29,000 (your $24,000 current contribu-

tion plus your $5,000 carryover).

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 re-

turn in a later year,

•

Change from a joint return to a separate re-

turn in a later year,

•

Have a net operating loss,

•

Claim the standard deduction in a carry-

over 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 publi-

cation. 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 un-

der Contributions You Can Deduct, earlier.)

Keep the statement for your records. It may

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Publication 526 (2023) 19

satisfy all or part of the recordkeeping require-

ments 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 redeema-

ble for cash.

You can't deduct a cash contribution, re-

gardless 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 con-

tribution, and the amount of the contribu-

tion. Bank records may include:

a. A canceled check.

b. A bank or credit union statement.

c. A credit card statement.

d. An electronic fund transfer receipt.

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 com-

munication such as an email) from the

qualified organization showing the name of

the organization, the date of the contribu-

tion, 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 pay stub, Form W-2, or other 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 contri-

bution 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 contemporane-

ous written acknowledgment of your contribu-

tion from the qualified organization or certain

payroll deduction records. See Contemporane-

ous 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 acknowledg-

ment that lists each contribution and the date of

each contribution and shows your total contribu-

tions.

Amount of contribution. In figuring whether

your contribution is $250 or more, don't com-

bine 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 deduc-

tion, the deduction from each paycheck is trea-

ted 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:

a. The amount of cash 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),

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 reli-

gious ceremony) that generally isn’t

sold in a commercial transaction out-

side the donative context, the ac-

knowledgement 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 contri-

bution and meets the other tests just described,

you don't need any other records.

Contemporaneous written acknowledgment

(CWA). Organizations typically send written ac-

knowledgements to donors no later than Janu-

ary 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 Ac-

knowledgment, earlier; and

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 with-

holds $250 or more from a single paycheck, you

must keep:

1. A pay stub, Form W-2, or other 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 contri-

bution made to it by payroll deduction.

A single pledge card may be kept for all contri-

butions made by payroll deduction regardless of

amount as long as it contains all the required in-

formation.

If the pay stub, 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 pay stub, 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).

Noncash Contributions

Substantiation requirements for contributions

not made in cash depend on whether your de-

duction 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 non-

cash 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 prop-

erty donated to any qualified organization dur-

ing 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 fig-

ure your deduction by reducing the FMV of the

donated property by its appreciation, as descri-

bed earlier in Giving Property That Has In-

creased in Value, your contribution is the re-

duced 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 or-

ganization 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 descrip-

tion 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 con-

sidered to be publicly traded if the security

is (a) listed on a recognized stock ex-

change whose quotations are published

daily, (b) regularly traded on a national or

regional over-the-counter market, or (c)

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20 Publication 526 (2023)

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.

If it is impractical to get a receipt (for exam-

ple, if you leave property at a charity’s unatten-

ded drop site), you may satisfy the substantia-

tion 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 condi-

tion 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 contri-

bution, you must get and keep a contemporane-

ous written acknowledgment of your contribu-

tion from the qualified organization. If you made

more than one contribution of $250 or more,

you must have either a separate acknowledg-

ment for each or one acknowledgment that

shows your total contributions. See CWA, ear-

lier.

The acknowledgment must:

1. Be written.

2. Include:

a. A description (but not necessarily the

value) of any property you contrib-

uted,

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 reli-

gious ceremony) that generally isn't

sold in a commercial transaction out-

side the donative context, the ac-

knowledgment 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 and have the

CWA, earlier. Your completed Form 8283 must

include:

1. Your name and taxpayer identification

number,

2. The name and address of the qualified or-

ganization,

3. The date of the charitable contribution,

and

4. The following information about the con-

tributed property:

a. A description of the property in suffi-

cient detail under the circumstances

(taking into account the value of the

property) for a person not generally

familiar with the type of property to un-

derstand that the description is of the

contributed property;

b. The FMV of the property on the contri-

bution 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 prop-

erty, 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 exclu-

sively 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 exam-

ple, by purchase, gift, bequest, inheri-

tance, or exchange;

g. The approximate date you got the

property or, if created, produced, or

manufactured by or for you, the ap-

proximate date the property was sub-

stantially completed; and

h. The cost or other basis, and any ad-

justments to the basis, of property

held less than 12 months and, if avail-

able, the cost or other basis of prop-

erty held 12 months or more. This re-

quirement, however, doesn't apply to

publicly traded securities.

Deductions Over $5,000

If you claim a deduction of over $5,000 for a

noncash charitable contribution, you must have

the CWA, earlier, obtain a qualified written ap-

praisal of the donated property from a qualified

appraiser, and complete Form 8283. 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 Publication 561 for more

information. Note: Digital assets are not publicly

traded securities for the purposes of Form

8283, unless the digital asset is publicly traded

stock or indebtedness. If the value of the digital

asset exceeds $5,000, appraisal requirements

will apply.

In addition to, or in lieu of, the items descri-

bed in Deductions Over $500 but Not Over

$5,000 earlier, your completed Form 8283 must

include:

1. The qualified organization’s taxpayer iden-

tification number, signature, the date

signed by the qualified organization, and

the date the qualified organization re-

ceived the property;

2. The appraiser’s name, address, taxpayer

identification number, appraiser declara-

tion, 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; and

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 in-

clude 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 mis-

statement 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 un-

der section 6695A of the Internal Revenue

Code, as well as other applicable penalties. I af-

firm that I have not been at any time in the

3-year period ending on the date of the ap-

praisal barred from presenting evidence or testi-

mony 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 Qualified Conser-

vation Contribution, earlier, and in Pub. 561.

Out-of-Pocket Expenses

If you give services to a qualified organization

and have unreimbursed out-of-pocket expen-

ses, considered separately, of $250 or more (for

example, you pay $250 for an airline ticket to at-

tend a convention of a qualified organization as

a chosen representative), related to those serv-

ices, the following two rules apply.

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Publication 526 (2023) 21

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 pro-

vided,

b. A statement of whether or not the or-

ganization provided you any goods or

services to reimburse you for the ex-

penses you incurred,

c. A description and a good faith esti-

mate of the value of any goods or

services (other than intangible reli-

gious 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 ac-

knowledgment doesn't need to de-

scribe or estimate the value of an in-

tangible 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 fil-

ing 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 ex-

penses.

For example, your records might show the

name of the organization you were serving and

the dates you used your car for a charitable pur-

pose. 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 Ex-

penses in Giving Services, earlier, for the ex-

penses you can deduct.

How To Report

Report your charitable contributions on Sched-

ule 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 ex-

penses. Enter your cash contributions, includ-

ing 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 stu-

dent who lives with you, as described earlier un-

der Expenses Paid for Student Living With You,

you must submit with your return:

1. A copy of your agreement with the organi-

zation sponsoring the student placed in

your household,

2. A summary of the various items you paid

to maintain the student, and

3. A statement that gives:

a. The date the student became a mem-

ber of your household,

b. The dates of the student’s full-time at-

tendance at school, and

c. The name and location of the school.

Noncash contributions. For each noncash

contribution described below, you must file with

your return, a Form 8283 completed as speci-

fied in the instructions to Form 8283. Enter your

noncash contributions on Schedule A (Form

1040), line 12.

Total deduction over $500. If your total

deduction for all noncash contributions for the

year is over $500, you must complete Form

8283 and attach it to your Form 1040. Use Sec-

tion A of Form 8283 to report noncash contribu-

tions for which you claimed a deduction of

$5,000 or less per item (or group of similar

items). Also use Section A to report contribu-

tions of publicly traded securities. Note: Digital

assets are not publicly traded securities for the

purposes of Form 8283, unless the digital asset

is publicly traded stock or indebtedness. If value

of digital asset exceeds $5,000, appraisal re-

quirements will apply. See Deduction over

$5,000 next, for the items you must report on

Section B.

The IRS may disallow your deduction for

noncash charitable contributions if it is more

than $500 and you don't submit Form 8283 with

your return.

Deduction over $5,000. You must com-

plete Section B of Form 8283 for each item or

group of similar items for which you claim a de-

duction of over $5,000. (However, if you contrib-

uted publicly traded securities or the specified

properties listed in the instructions for Form

8283, complete Section A instead.) In figuring

whether your deduction for a group of similar

items was more than $5,000, consider all items

in the group, even if items in the group were do-

nated to more than one organization. However,

you must file a separate Form 8283, Section B,

for each organization. The organization that re-

ceived the property must complete and sign

Part V of Section B.

Vehicle donations. If you donated a car,

boat, airplane, or other vehicle, you may have to

attach a copy of Form 1098-C (or other state-

ment) to your return. For details, see Cars,

Boats, and Airplanes, earlier.

Clothing and household items not in

good used condition. You must include with

your return a Qualified appraisal, which is pre-

pared by a Qualified appraiser, of any single do-

nated item of clothing or any donated house-

hold item that isn't in good used condition or

better and for which you deduct more than

$500. See Clothing and Household Items, ear-

lier.

Qualified appraisal. A qualified appraisal

is an appraisal document that:

•

Is made, signed, and dated by a qualified

appraiser (defined later) in accordance

with the substance and principles of the

Uniform Standards of Professional Ap-

praisal Practice, as developed by the Ap-

praisal Standards Board of the Appraisal

Foundation;

•

Meets the relevant requirements of Regu-

lations section 1.170A-17(a);

•

Has a valuation effective date no earlier

than 60 days before the date of the contri-

bution and no later than the date of the

contribution. For an appraisal report dated

on or after the date of the contribution, the

valuation effective date must be the date of

the contribution; and

•

Does not involve a prohibited appraisal fee.

You must receive the qualified appraisal be-

fore the due date, including extensions, of the

return on which a charitable contribution deduc-

tion is first claimed for the donated property. If

the deduction is first claimed on an amended

return, the qualified appraisal must be received

before the date on which the amended return is

filed. An appraisal is not a qualified appraisal if

you fail to disclose or you misrepresent facts to

your appraiser and a reasonable person would

expect this failure or misrepresentation to cause

the appraiser to misstate the value of the prop-

erty you contributed.

Qualified appraiser. A qualified appraiser

is an individual with verifiable education and ex-

perience in valuing the type of property for

which the appraisal is performed.

1. The individual:

a. Has earned an appraisal designation

from a generally recognized profes-

sional appraiser organization, or

b. Has met certain minimum education

requirements and 2 or more years of

experience. To meet the minimum ed-

ucation requirement, the individual

must have successfully completed

professional or college-level course-

work obtained from:

i. A professional or college-level

educational organization,

ii. A professional trade or appraiser

organization that regularly offers

educational programs in valuing

the type of property, or

iii. An employer as part of an em-

ployee apprenticeship or educa-

tion program similar to professio-

nal or college-level courses.

2. The individual regularly prepares apprais-

als for which they are paid.

3. The individual is not an excluded individ-

ual.

See Pub. 561 for more information.

Easement on building in historic district.

If you claim a deduction for a qualified conser-

vation contribution for an easement on the exte-

rior of a building in a registered historic district,

you must include a qualified appraisal (defined

earlier), photographs, and certain other

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22 Publication 526 (2023)

information with your return. See Qualified Con-

servation Contribution, earlier.

Deduction over $500,000. If you claim a

deduction of more than $500,000 for a contribu-

tion of property, you must attach a Qualified ap-

praisal, which is prepared by a Qualified ap-

praiser, of the property to your return. This

doesn't apply to contributions of cash, qualified

vehicles for which you obtained a CWA, certain

inventory, publicly traded securities, or intellec-

tual property. See Regulations section

1.170A-16(e)(2).

In figuring whether your deduction is over

$500,000, combine the claimed deductions for

all similar items donated to any qualified organi-

zation during the year.

If you don't attach the appraisal, you can't

deduct your contribution, unless your failure to

attach it is due to reasonable cause and not to

willful neglect.

Form 8282. An organization must file Form

8282 if, within 3 years of receiving property for

which it was required to sign a Form 8283, it

sells, exchanges, consumes, or otherwise dis-

poses of the property. The organization must

also send you a copy of the form. However, the

organization need not file Form 8282 to report

the sale of an item if you signed a statement on

Section B of Form 8283 stating that the ap-

praised value of the item, or a specific item

within a group of similar items, was $500 or

less. For this purpose, all shares of nonpublicly

traded stock or securities, or items that form a

set (such as a collection of books written by the

same author or a group of place settings), are

considered to be one item.

How To Get Tax Help

If you have questions about a tax issue; need

help preparing your tax return; or want to down-

load free publications, forms, or instructions, go

to IRS.gov to find resources that can help you

right away.

Preparing and filing your tax return. After

receiving all your wage and earnings state-

ments (Forms W-2, W-2G, 1099-R, 1099-MISC,

1099-NEC, etc.); unemployment compensation

statements (by mail or in a digital format) or

other government payment statements (Form

1099-G); and interest, dividend, and retirement

statements from banks and investment firms

(Forms 1099), you have several options to

choose from to prepare and file your tax return.

You can prepare the tax return yourself, see if

you qualify for free tax preparation, or hire a tax

professional to prepare your return.

Free options for tax preparation. Go to

IRS.gov to see your options for preparing and

filing your return online or in your local commun-

ity, if you qualify, which include the following.

•

Free File. This program lets you prepare

and file your federal individual income tax

return for free using brand-name tax-prep-

aration-and-filing software or Free File filla-

ble forms. However, state tax preparation

may not be available through Free File. Go

to IRS.gov/FreeFile to see if you qualify for

free online federal tax preparation, e-filing,

and direct deposit or payment options.

•

VITA. The Volunteer Income Tax Assis-

tance (VITA) program offers free tax help to

people with low-to-moderate incomes, per-

sons with disabilities, and limited-Eng-

lish-speaking taxpayers who need help

preparing their own tax returns. Go to

IRS.gov/VITA, download the free IRS2Go

app, or call 800-906-9887 for information

on free tax return preparation.

•

TCE. The Tax Counseling for the Elderly

(TCE) program offers free tax help for all

taxpayers, particularly those who are 60

years of age and older. TCE volunteers

specialize in answering questions about

pensions and retirement-related issues

unique to seniors. Go to IRS.gov/TCE,

download the free IRS2Go app for informa-

tion on free tax return preparation.

•

MilTax. Members of the U.S. Armed

Forces and qualified veterans may use Mil-

Tax, a free tax service offered by the De-

partment of Defense through Military One-

Source. For more information, go to

MilitaryOneSource (MilitaryOneSource.mil/

MilTax).

Also, the IRS offers Free Fillable Forms,

which can be completed online and then

filed electronically regardless of income.

Using online tools to help prepare your re-

turn. Go to IRS.gov/Tools for the following.

•

The Earned Income Tax Credit Assistant

(IRS.gov/EITCAssistant) determines if

you’re eligible for the earned income credit

(EIC).

•

The Online EIN Application (IRS.gov/EIN)

helps you get an employer identification

number (EIN) at no cost.

•

The Tax Withholding Estimator (IRS.gov/

W4app) makes it easier for you to estimate

the federal income tax you want your em-

ployer to withhold from your paycheck.

This is tax withholding. See how your with-

holding affects your refund, take-home pay,

or tax due.

•

The First-Time Homebuyer Credit Account

Look-up (IRS.gov/HomeBuyer) tool pro-

vides information on your repayments and

account balance.

•

The Sales Tax Deduction Calculator

(IRS.gov/SalesTax) figures the amount you

can claim if you itemize deductions on

Schedule A (Form 1040).

Getting answers to your tax ques-

tions. On IRS.gov, you can get

up-to-date information on current

events and changes in tax law.

•

IRS.gov/Help: A variety of tools to help you

get answers to some of the most common

tax questions.

•

IRS.gov/ITA: The Interactive Tax Assistant,

a tool that will ask you questions and,

based on your input, provide answers on a

number of tax law topics.

•

IRS.gov/Forms: Find forms, instructions,

and publications. You will find details on

the most recent tax changes and interac-

tive links to help you find answers to your

questions.

•

You may also be able to access tax law in-

formation in your electronic filing software.

Need someone to prepare your tax return?

There are various types of tax return preparers,

including enrolled agents, certified public ac-

countants (CPAs), accountants, and many oth-

ers who don’t have professional credentials. If

you choose to have someone prepare your tax

return, choose that preparer wisely. A paid tax

preparer is:

•

Primarily responsible for the overall sub-

stantive accuracy of your return,

•

Required to sign the return, and

•

Required to include their preparer tax iden-

tification number (PTIN).

Although the tax preparer always signs the

return, you're ultimately responsible for provid-

ing all the information required for the preparer

to accurately prepare your return. Anyone paid

to prepare tax returns for others should have a

thorough understanding of tax matters. For

more information on how to choose a tax pre-

parer, go to Tips for Choosing a Tax Preparer on

IRS.gov.

Employers can register to use Business

Services Online. The Social Security Adminis-

tration (SSA) offers online service at SSA.gov/

employer for fast, free, and secure online W-2

filing options to CPAs, accountants, enrolled

agents, and individuals who process Form W-2,

Wage and Tax Statement, and Form W-2c, Cor-

rected Wage and Tax Statement.

IRS social media. Go to IRS.gov/SocialMedia

to see the various social media tools the IRS

uses to share the latest information on tax

changes, scam alerts, initiatives, products, and

services. At the IRS, privacy and security are

our highest priority. We use these tools to share

public information with you. Don’t post your so-

cial security number (SSN) or other confidential

information on social media sites. Always pro-

tect your identity when using any social net-

working site.

The following IRS YouTube channels provide

short, informative videos on various tax-related

topics in English, Spanish, and ASL.

•

Youtube.com/irsvideos.

•

Youtube.com/irsvideosmultilingua.

•

Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal

(IRSVideos.gov) contains video and audio pre-

sentations for individuals, small businesses,

and tax professionals.

Online tax information in other languages.

You can find information on IRS.gov/

MyLanguage if English isn’t your native lan-

guage.

Free Over-the-Phone Interpreter (OPI) Serv-

ice. The IRS is committed to serving our multi-

lingual customers by offering OPI services. The

OPI Service is a federally funded program and

is available at Taxpayer Assistance Centers

(TACs), other IRS offices, and every VITA/TCE

return site. The OPI Service is accessible in

more than 350 languages.

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Publication 526 (2023) 23

Accessibility Helpline available for taxpay-

ers with disabilities. Taxpayers who need in-

formation about accessibility services can call

833-690-0598. The Accessibility Helpline can

answer questions related to current and future

accessibility products and services available in

alternative media formats (for example, braille,

large print, audio, etc.). The Accessibility Help-

line does not have access to your IRS account.

For help with tax law, refunds, or account-rela-

ted issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Prefer-

ence, or Form 9000(SP) allows you to elect to

receive certain types of written correspondence

in the following formats.

•

Standard Print.

•

Large Print.

•

Braille.

•

Audio (MP3).

•

Plain Text File (TXT).

•

Braille Ready File (BRF).

Disasters. Go to Disaster Assistance and

Emergency Relief for Individuals and

Businesses to review the available disaster tax

relief.

Getting tax forms and publications. Go to

IRS.gov/Forms to view, download, or print all

the forms, instructions, and publications you

may need. Or, you can go to IRS.gov/

OrderForms to place an order.

Getting tax publications and instructions in

eBook format. You can also download and

view popular tax publications and instructions

(including the Instructions for Form 1040) on

mobile devices as eBooks at IRS.gov/eBooks.

Note. IRS eBooks have been tested using

Apple's iBooks for iPad. Our eBooks haven’t

been tested on other dedicated eBook readers,

and eBook functionality may not operate as in-

tended.

Access your online account (individual tax-

payers only). Go to IRS.gov/Account to se-

curely access information about your federal tax

account.

•

View the amount you owe and a break-

down by tax year.

•

See payment plan details or apply for a

new payment plan.

•

Make a payment or view 5 years of pay-

ment history and any pending or sched-

uled payments.

•

Access your tax records, including key

data from your most recent tax return, and

transcripts.

•

View digital copies of select notices from

the IRS.

•

Approve or reject authorization requests

from tax professionals.

•

View your address on file or manage your

communication preferences.

Tax Pro Account. This tool lets your tax pro-

fessional submit an authorization request to ac-

cess your individual taxpayer IRS online

account. For more information, go to IRS.gov/

TaxProAccount.

Using direct deposit. The fastest way to re-

ceive a tax refund is to file electronically and

choose direct deposit, which securely and elec-

tronically transfers your refund directly into your

financial account. Direct deposit also avoids the

possibility that your check could be lost, stolen,

destroyed, or returned undeliverable to the IRS.

Eight in 10 taxpayers use direct deposit to re-

ceive their refunds. If you don’t have a bank ac-

count, go to IRS.gov/DirectDeposit for more in-

formation on where to find a bank or credit

union that can open an account online.

Reporting and resolving your tax-related

identity theft issues.

•

Tax-related identity theft happens when

someone steals your personal information

to commit tax fraud. Your taxes can be af-

fected if your SSN is used to file a fraudu-

lent return or to claim a refund or credit.

•

The IRS doesn’t initiate contact with tax-

payers by email, text messages (including

shortened links), telephone calls, or social

media channels to request or verify per-

sonal or financial information. This includes

requests for personal identification num-

bers (PINs), passwords, or similar informa-

tion for credit cards, banks, or other finan-

cial accounts.

•

Go to IRS.gov/IdentityTheft, the IRS Iden-

tity Theft Central webpage, for information

on identity theft and data security protec-

tion for taxpayers, tax professionals, and

businesses. If your SSN has been lost or

stolen or you suspect you’re a victim of

tax-related identity theft, you can learn

what steps you should take.

•

Get an Identity Protection PIN (IP PIN). IP

PINs are six-digit numbers assigned to tax-

payers to help prevent the misuse of their

SSNs on fraudulent federal income tax re-

turns. When you have an IP PIN, it pre-

vents someone else from filing a tax return

with your SSN. To learn more, go to

IRS.gov/IPPIN.

Ways to check on the status of your refund.

•

Go to IRS.gov/Refunds.

•

Download the official IRS2Go app to your

mobile device to check your refund status.

•

Call the automated refund hotline at

800-829-1954.

The IRS can’t issue refunds before

mid-February for returns that claimed

the EIC or the additional child tax credit

(ACTC). This applies to the entire refund, not

just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax

must be remitted to the IRS in U.S. dollars.

Digital Assets are not accepted. Go to IRS.gov/

Payments for information on how to make a pay-

ment using any of the following options.

•

IRS Direct Pay: Pay your individual tax bill

or estimated tax payment directly from your

checking or savings account at no cost to

you.

•

Debit, Credit Card, or Digital Wallet:

Choose an approved payment processor

to pay online or by phone.

•

Electronic Funds Withdrawal: Schedule a

payment when filing your federal taxes us-

CAUTION

ing tax return preparation software or

through a tax professional.

•

Electronic Federal Tax Payment System:

Best option for businesses. Enrollment is

required.

•

Check or Money Order: Mail your payment

to the address listed on the notice or in-

structions.

•

Cash: You may be able to pay your taxes

with cash at a participating retail store.

•

Same-Day Wire: You may be able to do

same-day wire from your financial institu-

tion. Contact your financial institution for

availability, cost, and time frames.

Note. The IRS uses the latest encryption

technology to ensure that the electronic pay-

ments you make online, by phone, or from a

mobile device using the IRS2Go app are safe

and secure. Paying electronically is quick, easy,

and faster than mailing in a check or money or-

der.

What if I can’t pay now? Go to IRS.gov/

Payments for more information about your op-

tions.

•

Apply for an online payment agreement

(IRS.gov/OPA) to meet your tax obligation

in monthly installments if you can’t pay

your taxes in full today. Once you complete

the online process, you will receive imme-

diate notification of whether your agree-

ment has been approved.

•

Use the Offer in Compromise Pre-Qualifier

to see if you can settle your tax debt for

less than the full amount you owe. For

more information on the Offer in Compro-

mise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/

Form1040X for information and updates.

Checking the status of your amended re-

turn. Go to IRS.gov/WMAR to track the status

of Form 1040-X amended returns.

It can take up to 3 weeks from the date

you filed your amended return for it to

show up in our system, and processing

it can take up to 16 weeks.

Understanding an IRS notice or letter

you’ve received. Go to IRS.gov/Notices to find

additional information about responding to an

IRS notice or letter.

Responding to an IRS notice or letter. You

can now upload responses to all notices and

letters using the Document Upload Tool. For no-

tices that require additional action, taxpayers

will be redirected appropriately on IRS.gov to

take further action. To learn more about the tool,

go to IRS.gov/Upload

Note. You can schedule LEP (Form 1040).

Request for Change in Language Preference, to

state a preference to receive notices, letters, or

other written communications from the IRS in an

alternative language. You may not immediately

receive written communications in the reques-

ted language. The IRS’s commitment to LEP

taxpayers is a part of a multi-year timeline that

began providing translations in 2023. You will

continue to receive communications, including

CAUTION

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24 Publication 526 (2023)

notices and letters, in English until they are

translated to your preferred language.

Contacting your local TAC. Keep in mind,

many questions can be answered on IRS.gov

without visiting a TAC. Go to IRS.gov/LetUsHelp

for the topics people ask about most. If you still

need help, TACs provide tax help when a tax is-

sue can’t be handled online or by phone. All

TACs now provide service by appointment, so

you’ll know in advance that you can get the

service you need without long wait times. Be-

fore you visit, go to IRS.gov/TACLocator to find

the nearest TAC and to check hours, available

services, and appointment options. Or, on the

IRS2Go app, under the Stay Connected tab,

choose the Contact Us option and click on “Lo-

cal Offices.”

The Taxpayer Advocate

Service (TAS) Is Here To

Help You

What Is TAS?

TAS is an independent organization within the

IRS that helps taxpayers and protects taxpayer

rights. TAS strives to ensure that every taxpayer

is treated fairly and that you know and under-

stand your rights under the Taxpayer Bill of

Rights.

How Can You Learn About Your

Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic

rights that all taxpayers have when dealing with

the IRS. Go to TaxpayerAdvocate.IRS.gov to

help you understand what these rights mean to

you and how they apply. These are your rights.

Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you

can’t resolve with the IRS. And their service is

free. If you qualify for their assistance, you will

be assigned to one advocate who will work with

you throughout the process and will do every-

thing possible to resolve your issue. TAS can

help you if:

•

Your problem is causing financial difficulty

for you, your family, or your business;

•

You face (or your business is facing) an im-

mediate threat of adverse action; or

•

You’ve tried repeatedly to contact the IRS

but no one has responded, or the IRS

hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every states, the District of

Columbia, and Puerto Rico. To find your advo-

cate’s number:

•

Go to TaxpayerAdvocate.IRS.gov/Contact-

Us;

•

Download Pub. 1546, The Taxpayer Advo-

cate Service Is Your Voice at the IRS, avail-

able at IRS.gov/pub/irs-pdf/p1546.pdf

•

Call the IRS toll free at 800–TAX-FORM

(800–829–3676) to order a copy of Pub.

1546;

•

Check your local directory; or

•

Call TAS toll free at 877–777–4778.

How Else Does TAS Help

Taxpayers?

TAS works to resolve large-scale problems that

affect many taxpayers. If you know of one of

these broad issues, report it to TAS at IRS.gov/

SAMS. Be sure to not include any personal tax-

payer information.

Low Income Taxpayer Clinics

(LITCs)

LITCs are independent from the IRS and TAS.

LITCs represent individuals whose income is

below a certain level and need to resolve tax

problems with the IRS. LITCs can represent tax-

payers in audits, and tax collection disputes be-

fore the IRS and in court. In addition, LITCs can

provide information about taxpayer rights and

responsibilities in different languages for indi-

viduals who speak English as a second lan-

guage. Services are offered for free or a small

fee. For more information or to find an LITC near

you, go to the LITC page at

TaxpayerAdvocate.IRS.gov/LITC or see IRS

Pub. 4134, Low Income Taxpayer Clinic List, at

IRS.gov/pub/irs-pdf/p4134.pdf.

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Publication 526 (2023) 25

To help us develop a more useful index, please let us know if you have ideas for index entries.

See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Index

Acknowledgment 20

Contemporaneous 20

Adoption expenses 7

Airplanes, donations of 8

Appraisal fees 7

Assistance (See Tax help)

Bargain sales 13

Blood donated 7

Boats, donations of 8

Boats, FMV 11

Canadian charity 3

Capital gain property 12

Car expenses 5, 22

Carryovers 19

Cars, donations of 8

Cash contributions,

substantiation

requirements 20

Certified historic structure 10

Charity benefit events 3

Church deacon 5

Clothing:

FMV of 11

Contributions from which you

benefit 3, 7

Contributions of property 7

Contributions subject to special

rules:

Car, boat, or airplane:

1098–C 7

Clothing 7

Fractional Interest in tangible

personal property 8

Future interest in tangible

personal property 8

Household items 7

Inventory from your business 8

Partial interest in property 7

Patent or other intellectual

property 8

Property subject to a debt 7, 8

Qualified conservation

contribution 8

Taxidermy property 7

Contributions to nonqualified

organizations:

Foreign organizations 6

Contributions you can deduct 3

Conventions of a qualified

organization 5

Daily allowance (per diem) from

a charitable organization 6

Deduction limits 14

Determining FMV 11

Donor-advised funds 7

Easement 10, 22

Food inventory 13

Foreign organizations:

Canadian 3

Israeli 3

Mexican 3

Form:

8282 23

8283 22

Foster parents 5

Future interests in tangible

personal property 10

Household items:

FMV of 11

How to report 22

Noncash contributions 22

Israeli charity 3

Legislation, influencing 7

Limits on deductions 14, 16

Meals 7

Membership fees or dues 4

Mexican charity 3

Motor vehicles, donations of 8

Motor vehicles, FMV 11

Noncash contributions 20

How to report 22

Substantiation requirements 20

Nondeductible contributions 6

Ordinary income property 12

Out-of-pocket expenses 14

Out-of-pocket expenses in giving

services 5

Payroll deductions 20

Penalty, valuation

overstatement 14

Personal expenses 7

Private foundation 15

Private nonoperating

foundation 12, 15

Private operating foundation 15

Property:

Bargain sales 13

Basis 12

Capital gain 12

Capital gain election 16

Decreased in value 12

Future interests in tangible

personal property 10

Increased in value 12

Inventory 11

Ordinary income 12

Unrelated use 12

Publications (See Tax help)

Qualified appraisal 22

Qualified appraiser 22

Qualified charitable

distributions 7

Qualified organizations:

Foreign qualified organizations 2

Types 2

Raffle or bingo 7

Recapture:

No exempt use 13

Recapture of deduction of

fractional interest in tangible

personal property:

Additional tax 9

Reporting 22

Retirement home 7

Services, value of 7

Split-dollar insurance

arrangements 7

Student 5

Exchange program 5

Student living with you 4, 22

Substantiation requirements 19

Tangible personal property:

Future interest in 10

Tax help 23

Time, value of 7

Token items 4

Travel expenses 6

Travel expenses for charitable

services 6

Tuition 7

Underprivileged youths 5

Uniforms 5

Unrelated use 12

Volunteers 5

Whaling captain 6

When to deduct charitable

contributions 14

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26 Publication 526 (2023)