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Publication 526, Charitable Contributions

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Publication 526, Charitable Contributions Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P526/2020/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 26 13:45 - 3-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 526 Cat. No. 15050A Contents What's New .................. 1 Department of the Charitable Reminders ................... 1 Treasury Internal Introduction .................. 2 Revenue Contributions Service Organizations That Qualify To Receive Deductible Contributions .............. 2 For use in preparing Contributions You Can Deduct ...... 3 2020 Returns Contributions You Can't Deduct ...... 7 Contributions of Property .......... 8 When To Deduct .............. 14 Limits on Deductions ........... 14 Substantiation Requirements ...... 20 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 Cash contributions if you don’t itemize de- ductions. If you don’t itemize your deductions on Schedule A (Form 1040), you may qualify to take a deduction for contributions of up to $300. See Cash contributions for individuals who do not itemize deductions, later. Temporary suspension of limits for cash contributions. Certain cash contributions you made are not subject to the 60% limit for cash contributions. See Qualified cash contributions for 2020, later. Temporary increase in limits on contribu- tions of food inventory. The limit on contribu- tions of food inventory has increased from 15% to 25% for business taxpayers. See Food In- ventory, later. Reminders Disaster relief. You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deducti- ble Contributions). However, you can't deduct contributions earmarked for relief of a particular Get forms and other information faster and easier at: individual or family. See Pub. 976, Disaster Re- • IRS.gov (English) • IRS.gov/Korean (한국어) lief, for more information. • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Pub. 3833, Disaster Relief, Providing Assis- • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) tance Through Charitable Organizations, has more information about disaster relief, including Mar 03, 2021 Page 2 of 26 Fileid: … tions/P526/2020/A/XML/Cycle04/source 13:45 - 3-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. how to establish a new charitable organization. limited if certain rules and limits explained in Getting tax forms, instructions, and pub- You can also find more information on IRS.gov. this publication apply to you. lications. Visit IRS.gov/Forms to download Enter “disaster relief” in the search box. current and prior-year forms, instructions, and Exception: You may be eligible to deduct a publications. Qualified disaster area. A 2020 qualified dis- cash contribution even if you don’t itemize de- aster area is any area in which a major disaster ductions on Schedule A (Form 1040). See Cash Ordering tax forms, instructions, and was declared before February 26, 2021, by the contributions for individuals who do not itemize publications. Go to IRS.gov/OrderForms to President under section 401 of the Stafford Act deductions, next. order current forms, instructions, and publica- and that occurred after December 27, 2019, tions; call 800-829-3676 to order prior-year and before December 28, 2020. However, a Cash contributions for individuals who do forms and instructions. The IRS will process qualified disaster area doesn’t include any area not itemize deductions. For tax years begin- your order for forms and publications as soon declared a disaster only because of the Coro- ning in 2020, cash contributions up to $300 can as possible. Do not resubmit requests you’ve navirus Disease (COVID-19). See Temporary be claimed on Form 1040 or 1040-SR, line 10b. already sent us. You can get forms and publica- suspension of limits, later, for additional infor- Enter the total amount of your contribution on tions faster online. mation about 2018 and 2019 disasters. line 10b. Don’t enter more than: Temporary suspension of limits. Certain • $300 if single, head of household, or quali- Useful Items cash contributions you made for relief efforts for fying widow(er); You may want to see: 2018 and 2019 disasters are not subject to the • $300 if married filing jointly; or 60% limit for cash contributions. See Qualified • $150 if married filing separately. contributions for relief efforts for 2018 and 2019 Publication In order to claim the contribution, you must disasters, later. meet the following requirements. 561 561 Determining the Value of Donated Virginia Beach Strong Act. A special rule ap- Property plies to cash contributions made on or after 1. You cannot itemize deductions on Sched- May 31, 2019, and before June 1, 2021, for the ule A (Form 1040); and 976 976 Disaster Relief relief of the families of dead or wounded victims 2. The charitable contribution must be: of the mass shooting in Virginia Beach, Virginia, Forms (and Instructions) a. Paid in cash or by check. on May 31, 2019. See Contributions You Can Schedule A (Form 1040) Schedule A (Form 1040) Itemized Deduct, later. b. Be paid to an organization described Deductions Reduced deductibility of state and local tax later under First category of qualified 8283 8283 Noncash Charitable Contributions credits. If you make a payment or transfer organizations (50% limit organiza- property to or for the use of a qualified organiza- tions) (other than certain private foun- See How To Get Tax Help near the end of this tion and you receive or expect to receive a state dations described in section 509(a)(3) publication for information about getting these or local tax credit or a state or local tax deduc- or for the establishment of a new, or publications and forms. tion in return, your charitable contribution de- maintenance of an existing, donor ad- duction may be reduced. See State or local tax vised fund as described in section credit, later. 4966(d)(2)). Organizations That Photographs of missing children. The IRS is Contributions of noncash property and contribu- a proud partner with the National Center for tions carried forward from prior years don’t Qualify To Receive Missing & Exploited Children® (NCMEC). Pho- qualify for this deduction. tographs of missing children selected by the Deductible For records you must keep, see Substantia- Center may appear in this publication on pages tion Requirements, later. Contributions that would otherwise be blank. You can help bring these children home by looking at the Note. You cannot claim the deduction on You can deduct your contributions only if you photographs and calling 800-THE-LOST Form 1040 or 1040-SR, line 10b, and file make them to a qualified organization. (800-843-5678) or visiting Schedule A (Form 1040). You may benefit from www.missingkids.com if you recognize a child. itemizing deductions if your itemized deduc- How to check whether an organization can tions are greater than the standard deduction. If receive deductible charitable contributions. Introduction you have a choice, you should generally use You can ask any organization whether it is a the method that gives you the lower tax. qualified organization, and most will be able to This publication explains how individuals claim tell you. You can also check by going to a deduction for charitable contributions. It dis- Comments and suggestions. We welcome IRS.gov/TEOS. This online tool will enable you cusses the types of organizations to which you your comments about this publication and your to search for qualified organizations. can make deductible charitable contributions suggestions for future editions. and the types of contributions you can deduct. It You can send us comments through Types of Qualified also discusses how much you can deduct, what IRS.gov/FormComments. Or, you can write to: records you must keep, and how to report chari- Internal Revenue Service, Tax Forms and Pub- Organizations table contributions. lications, 1111 Constitution Ave. NW, IR-6526, A charitable contribution is a donation or gift Washington, DC 20224. Generally, only the following types of organiza- tions can be qualified organizations. to, or for the use of, a qualified organization. It is Although we can’t respond individually to voluntary and is made without getting, or ex- each comment received, we do appreciate your 1. A community chest, corporation, trust, pecting to get, anything of equal value. feedback and will consider your comments and fund, or foundation organized or created in suggestions as we revise our tax forms, instruc- or under the laws of the United States, any Qualified organizations. Qualified organiza- tions, and publications. Do not send tax ques- state, the District of Columbia, or any pos- tions include nonprofit groups that are religious, tions, tax returns, or payments to the above ad- session of the United States (including Pu- charitable, educational, scientific, or literary in dress. erto Rico). It must, however, be organized purpose, or that work to prevent cruelty to chil- and operated only for charitable, religious, dren or animals. You will find descriptions of Getting answers to you tax questions. If scientific, literary, or educational purpo- these organizations under Organizations That you have a tax question not answered by this ses, or for the prevention of cruelty to chil- Qualify To Receive Deductible Contributions. publication or the How To Get Tax Help section dren or animals. Certain organizations that at the end of this publication, go to the IRS In- foster national or international amateur Schedule A (Form 1040) required. Gener- teractive Tax Assistant page at IRS.gov/ sports competition also qualify.
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