* Churches, synagogues, temples,mosques, and other religious organizations...
* Nonprofit schools and hospitals
* The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, 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 sportsclubs, labor unions, and chambers ofcommerce
* Foreign organizations (except certainCanadian, Israeli, and Mexicancharities)
* Groups that are run for personalprofit
* Groups whose purpose is to lobby forlaw changes
* Homeowners’ associations
* Political groups or candidates forpublic office
* Cost of raffle, bingo, or lottery tickets.
* Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.
* Value of your time or services
* Value of blood given to a blood bank
2. 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 receive.
3. 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 fair market value 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 fair market value on the date of the contribution. If the vehicle’s fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount Form 1098-C: You must attach to your return Copy B of the Form 1098C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098C) you received from the organization. The Form 1098C (or other statement) will show the gross proceeds from the sale of the vehicle.If you e-file your return, you must attach Copy B of Form 1098C to Form 8453, U.S. Individual Income Tax Transmittal for an IRS efile Return, and mail the forms to the IRS, or Include Copy B of Form 1098C as a pdf attachment if your software program allows it.
* Deduction $500 or less. If the qualified organization sells the vehicle for $500 or less
You can deduct the smaller of $500, Or The vehicle’s fair market value on the date of the contribution. But if the vehicle’s fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount.
* If the vehicle’s fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. The statement must contain the information and meet the tests for an acknowledgmentunder Contributions of $250 or more.