Taxpayers who itemize deductions may qualify to deduct charitable contributions made throughout the tax year. The IRS permits deductions for gifts or donations to approved religious, charitable, educational, scientific, or literary organizations, as well as to groups dedicated to preventing child or animal cruelty.
💵 Cash Contributions
Cash contributions include money given in cash, by check, by debit/credit card, or by electronic transfer to qualifying charitable organizations.
✔ Common Examples
- ⛪ Tithes and offerings to your church
- 🧭 Donations to groups like Boy Scouts, Girl Scouts, Boys & Girls Clubs of America, Red Cross, United Way, etc.
- 🏛️ Donations to federal, state, or local government entities for public purposes
- 🎖️ Donations to veterans’ organizations or approved cultural groups
IRS Requirements
- Must be made to a qualified charitable organization
- You must keep a receipt, bank record, or written acknowledgment
🧭 Navigation —Cash Contributions (Church, Donations, Tithes, etc.)
- Go to Federal
- Select Deductions
- Choose Itemized Deductions (Schedule A)
- Click Donations to Charity
- Select Cash Donations
-
Choose how to enter donations;
- Enter each donation individually
- Organization name
- Date of donation
- Donation amount
- Enter the total value
- Enter each donation individually
🚗 Mileage Contributions (Volunteer Work)
If you used your personal vehicle while performing unpaid volunteer work for a qualifying organization, you may deduct mileage.
✔ Rules to Remember
- Miles must be directly related to charitable volunteer activities
- You cannot deduct mileage if you were reimbursed
- IRS allows a charitable mileage rate (varies by tax year – check current IRS rate)
🧭 Navigation — Mileage for Charitable Volunteer Work
- Go to Federal
- Select Deductions
- Choose Itemized Deductions (Schedule A)
- Click Donations to Charity
- Select Noncash Donations
- Does the value of your non-cash donation (excluding mileage) exceed $500?
- Choose No:
- Charity name
- Description
- Category
- choose 'Miles Driven for Charity'
- Total miles driven (program will figure the $ amount based on mileage enterd)
🎁 Noncash Contributions (Property Donations)
If you donated clothing, furniture, electronics, household items, or other property, you may deduct the fair market value at the time of donation.
✔ Key Rules
- Donations must be made to a qualified organization
- Property must be in good used condition or better
- Fair market value must be reasonable and supportable
📝 Form 8283 (Noncash Contributions) Requirements
The IRS requires additional reporting when noncash contributions reach certain amounts:
| Total Noncash Contributions | IRS Requirement |
|---|---|
| Over $500 | Complete Form 8283, Section A |
| Over $5,000 | Complete Form 8283, Section B and obtain a qualified appraisal |
🧭 Navigation - Noncash Donations (Clothing, Furniture, Property, etc.) Form 8283
- Go to Federal
- Select Deductions
- Choose Itemized Deductions (Schedule A)
- Click Donations to Charity
- Select Noncash Contributions
- Does the value of your non-cash donation (excluding mileage) exceed $500?
- Choose Yes or No based on your entry:
- Charity name
- Description
- Category
- Choose Yes or No based on your entry:
The program will automatically complete Form 8283 when required.
🔄 Charitable Contribution Carryovers
If your charitable contributions were limited because they exceeded the IRS percentage limit based on Adjusted Gross Income (AGI), you may carry forward the unused amount.
✔ Carryover Rules
- Carryovers last for up to 5 years
- Applies to cash, mileage, and noncash donations
- Most taxpayers never hit the AGI limit, but large donations may trigger it
🧭 Navigation- Prior Year Carryover and Donation Limits
- Go to Federal
- Select Deductions
- Choose Itemized Deductions (Schedule A)
- Click Donations to Charity
- Prior-Year Carryover and Donation Limits
- Carryover from prior year OR
- Complete the limitations as needed.
📚 Additional IRS Resources