Rules for Claiming the Charitable Contribution Deduction

Your gift must meet certain criteria in order to be tax-deductible.

• You must actually donate. A pledge or promise to donate is not deductible until you actually pay.
• You must contribute to a qualified tax-exempt organization. Charities will let you know if they have received their 501(c)(3) tax-exempt status. Some organizations are not required to obtain 501(c)(3) status from the IRS. These include churches and other religious organizations.
• You must be able to itemize. Giving to charity is a great tax planning strategy, but it only works for people who are eligible to itemize their deductions.
• You must meet record keeping requirements. This includes saving canceled checks, acknowledgment letters from the charity, and appraisals for donated property.

IRS Resources:

• Publication 526, Charitable Contributions
• Instructions for Form 8283, Noncash Charitable Contributions
• Form 8283, Noncash Charitable Contributions (PDF)
• Instructions for Schedule A
• Schedule A (PDF)
• Form 1040 (PDF)