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Charity Donation

Giving back locally and globally

Charitable and religious organizations depend upon the kindness of others to run programs and offer services that help the less fortunate. Raising money through soliciting donations is often the difference between being able to feed those in need and letting them go hungry. Many legitimate causes are supported by charities, including everything from getting help with medical needs to protection from abuse. Where the government leaves off, charities step up and fill the unsatisfied need. Donating to different charitable causes not only makes you feel good, but can also result in a substantial charitable tax deduction.

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IRS Rules for Charitable Deductions

When you donate to a charity, there are certain basic rules to follow if you want to be able to deduct the fair market value on your tax return:

  • Deductions for charity are available if you itemize them on your tax return.
  • You must have a receipt from a qualified organization noting your contact information, the charity, the date and the item(s) donated.
  • Donations are deductible only in the tax year they were given.
  • Cash or other donations valued at more than $250 must be accompanied by a written acknowledgement from the charity, stating among other things if any services or goods were given to you as a condition of the donation.
  • Items valued at $500 or more require the completion of form 8283, detailing the transaction. An appraisal may be required for donations exceeding $500.

People sometimes donate boats, cars and securities with high value and the IRS requires complete documentation before allowing a deduction. Finally, be sure to keep complete records of any charitable contributions you care to deduct. In the event of an audit, you may be required to show proof of the value of your donations.

Receipts and Other Documentation

Going by the book, you must follow the various IRS rules if you want to claim a deduction. In the real world, people donate all the time and don't get receipts for their giving. Perhaps you throw a few dollars into the hat of the fireman collecting for muscular dystrophy and Jerry's Kids. Maybe you take a load of old clothes to Goodwill and drop it in a collection box. The best you can do is to keep a written record of donations that don't have the benefit of a receipt. Chances are very slim that if you claim less than the $250 limit for any particular donation, you will never be asked for a receipt. Even if you cannot prove the fair value of a donation, take comfort in knowing your donation is more about the heart than the wallet.

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