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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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Use our online search tool at
IRS.gov/TEOS to see if an
organization is eligible to receive
tax-deductible contributions.
Examples of U.S. qualified charita-
ble organizations. Examples of U.S.
qualified charitable organizations
include the following.
•
Churches, mosques, synagogues,
temples, and other religious
organizations.
•
Scouts BSA, Boys and Girls Clubs
of America, CARE, Girl Scouts,
Goodwill Industries, Red Cross,
Salvation Army, and United Way.
•
Fraternal orders, if the gifts will be
used for the purposes listed under
Lines 2 Through 4, earlier.
•
Veterans' groups and certain
cultural groups.
•
Nonprofit hospitals and medical
research organizations.
•
Most nonprofit educational
organizations, such as colleges, but
only if your contribution isn’t a
substitute for tuition or other
enrollment fees.
•
Federal, state, and local
governments if the gifts are solely for
public purposes.
Amounts you can deduct.
Contributions can be in cash,
property, or out-of-pocket expenses
you paid to do volunteer work for the
kinds of organizations described
earlier. If you drove to and from the
volunteer work, you can take the
actual cost of gas and oil or 14 cents a
mile. Add parking and tolls to the
amount you claim under either
method, but don’t deduct any
amounts that were repaid to you.
Gifts from which you benefit. If you
made a gift and received a benefit in
return, such as food, entertainment, or
merchandise, you can generally
deduct only the amount that is more
than the value of the benefit. But this
rule doesn’t apply to certain
membership benefits provided in
return for an annual payment of $75 or
less or to certain items or benefits of
token value. For details, see Pub. 526.
Example. You paid $70 to a
charitable organization to attend a
fund-raising dinner and the value of
the dinner was $40. You can deduct
only $30.
Gifts of $250 or more. You can
deduct a gift of $250 or more only if
you have a contemporaneous written
acknowledgment from the charitable
organization showing the information
in (1) and (2) next.
1. The amount of any money
contributed and a description (but not
value) of any property donated.
2. Whether the organization did or
didn’t give you any goods or services
in return for your contribution. If you
did receive any goods or services, a
description and estimate of the value
must be included. If you received only
intangible religious benefits (such as
admission to a religious ceremony),
the organization must state this, but it
doesn’t have to describe or value the
benefit.
In figuring whether a gift is $250 or
more, don’t combine separate
donations. For example, if you gave
your church $25 each week for a total
of $1,300, treat each $25 payment as
a separate gift. If you made donations
through payroll deductions, treat each
deduction from each paycheck as a
separate gift. See Pub. 526 if you
made a separate gift of $250 or more
through payroll deduction.
To be contemporaneous, you must
get the written acknowledgment from
the charitable organization by the date
you file your return or the due date
(including extensions) for filing your
return, whichever is earlier. Don’t
attach the contemporaneous written
acknowledgment to your return.
Instead, keep it for your records.
Limit on the amount you can de-
duct. See Pub. 526 to figure the
amount of your deduction if any of the
following applies.
1. Your cash contributions or
contributions of ordinary income
property are more than 30% of the
amount on Form 1040-NR, line 11.
2. Your gifts of capital gain
property are more than 20% of the
amount on Form 1040-NR, line 11.
3. You gave gifts of property that
increased in value or gave gifts of the
use of property.
Amounts you can’t deduct.
•
Certain contributions to charitable
organizations, to the extent that you
receive a state or local income tax
credit in return for your contribution.
See Pub. 526 for more details and
exceptions.
See
Safe harbor for certain
charitable contributions made
in exchange for a state or local
income tax credit, earlier, under
Line 1a, if your cash contribution is
disallowed because you received or
expected to receive a credit.
•
An amount paid to or for the benefit
of a college or university in exchange
for the right to purchase tickets to an
athletic event in the college’s or
university's stadium.
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Travel expenses (including meals
and lodging) while away from home
performing donated services, unless
there was no significant element of
personal pleasure, recreation, or
vacation in the travel.
•
Political contributions.
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Dues, fees, or bills paid to country
clubs, lodges, fraternal orders, or
similar groups, unless the contribution
or gift is to be used exclusively for
religious, charitable, scientific, literary,
or educational purposes, or for the
prevention of cruelty to children or
animals.
•
Cost of raffle, bingo, or lottery
tickets. But you may be able to deduct
these expenses on line 7. See
Line 7,
later, for more information on
gambling losses.
•
Value of your time or services.
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Value of blood given to a blood
bank.
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The transfer of a future interest in
tangible personal property. Generally,
no deduction is allowed until the entire
interest has been transferred.
•
Gifts to individuals and groups that
are operated for personal profit.
•
Gifts to foreign organizations. But
you may be able to deduct gifts to
certain U.S. organizations that transfer
funds to foreign charities and certain
Canadian, Israeli, and Mexican
charities. For details and exceptions,
see Pub. 526.
•
Gifts to organizations engaged in
certain political activities that are of
direct financial interest to your trade or
business. See section 170(f)(9).
•
Gifts to groups whose purpose is to
lobby for changes in the laws.
•
Gifts to civic leagues, social and
sports clubs, labor unions, and
chambers of commerce.
•
Value of benefits received in
connection with a contribution to a
charitable organization. See Pub. 526
for exceptions.
•
Cost of tuition.
38
Instructions for Form 1040-NR (2023)