Deductible Charitable Contributions

List of deductible charitable contributions

Below is a list of deductible charitable contributions. In general, deductible charitable contributions include:

• Money given to qualified charitable organizations

• Dues, fees, and assessments. paid to qualified organizations above the value of the benefits received

• Used clothing, furniture, etc. at fair market value

• Cost and upkeep of uniforms worn while performing donated services but not suitable for general use

• Unreimbursed transportation expenses that relate directly to the services you gave the qualified organization including bus fare, tolls, parking fees, and the actual cost of gas and oil or mileage at the standard charitable rate of 14 cents per mile

• If you used your car giving services to a qualified charitable organization to provide Hurricane Katrina-related relief, the standard mileage rate is 32 cents per mile. Add parking and tolls to the amount you claim.

• The part of the contribution above the fair market value for items such as merchandise and tickets to charity balls or sporting events

List of non deductible charitable contributions

Below is a list of non deductible charitable contributions.

• Cost of raffle, bingo, or lottery tickets

• Tuition

• Value of your time or service

• Blood donated to a blood bank or Red Cross

• Car depreciation, insurance, general repairs, or maintenance

• Direct contributions to an individual

• Sickness or burial expenses for members or a fraternal society

• The part of a contribution that personally benefits you