The Internal Revenue Code, Section 170(c), contains a list of the types of organizations that qualify for receiving tax-deductible donations. If you make donations to an organization that does not meet the IRS qualifications, then you may not deduct the amount of your donations. For these purposes, most organizations that self-identify as a church (or a temple, mosque, etc...) will qualify for your tax-deductible donations.In one particular legal case, Gunkle v. Commissioner of the IRS, the tax court denied deductions made to a “church” that was operated by the taxpayer, particularly because the church had been dissolved three years prior to the deductions in question. In order to qualify, the church must be in current operation and meet general operational definitions. If you really have concerns, you should speak with a tax attorney.;
, For the 2015 tax year, the standard deduction for single people was $6,300, and for married people filing jointly, the standard deduction was $12,600. If the sum total of your deductions (including mortgage interest, charitable donations, and other allowed deductions) is less than these figures, then you are better off choosing the standard deduction. You should only itemize your deductions and donations if they exceed this minimum level., In general, you may deduct up to 50% of your adjusted gross income. There are some exceptions for certain private foundations and fraternal organizations, which are limited to 30%.If you exceed the 50% maximum in one year, you may be eligible to carry forward any excess amount for up to five years.
 Before proceeding with your tax preparations, you should make a quick estimate of your deductions. If you believe that you do not meet the minimum level, then you should just select the standard deduction and save the time of itemizing your donations., If you make a single cash donation in an amount over $250, you should request a receipt at the time of the donation. If you make regular contributions to the church, which total greater than $250, you should keep some regular record as a donation diary, bank statements or checkbook register.


Many churches use donation envelopes for their regular members. These envelopes are used to keep a record of the donations you make. At the end of the year, the church usually will provide you with a written statement of your contributions. This record would serve the purpose of a written receipt.
 If your contributions are less than $250, you still need to keep a record. A receipt from the church would be the best record. Your checkbook register or cancelled checks would be satisfactory as well., You may not deduct the amount of any cash donation that you make to your church, if you receive a direct benefit or something of value in exchange for the donation.For example, if you donate $100 to your church’s fundraising auction, and in exchange you receive a pair of minor league baseball tickets worth $20, then you are entitled to deduct $80 as a charitable donation.
 Most donations of property, including clothing, furniture, electronics, and other household items, are deductible. You are expected to deduct fair market value of any such items. Some leading charitable organizations, The Salvation Army or Goodwill, for example, have posted sites online that help you estimate the reasonable fair market values for a wide range of items.


The Salvation Army has a valuation site, https://satruck.org/Home/DonationValueGuide that you can use. This site consists of lists of items including clothing, furniture, appliances and many other things.Craiglist.com can also help you determine a fair market value estimate for household items like appliances and furniture.
 Valuation sites provide a range of values from low to high for each item on the list. You need to determine what value to select for any particular item you are donating. If you believe your donations are in excellent condition, then you should select a value near the high end. If you believe that your donations are in poor or fair condition, then select a value near the low end., Commercial software programs like TurboTax, H&R Block, or TaxAct, can help you itemize property donations and estimate value. You will be enter the items that you donated and report whether the quality of those items is good, fair, or poor. The program will then estimate a reasonable value for you to claim as a deduction., Before making your donations, visit some local shops that sell items like the ones you are donating. Check to see that the quality is comparable to your donations. Keep a record of some of the prices you find, as well as the date and location of your visit, to help you prove the values that you apply to your deductions.


Checking consignment shops can help you determine the value of higher priced clothing items. These may include good condition coats, business suits, dresses and evening gowns.
Thrift shops can be good to help you set the value of lower priced clothing and household items.
 In general, clothing must be reported as good or wearable condition to be a deductible donation. If you have a single piece of clothing that is in less than good condition, but which you believe is still worth more than $500, you need to have it appraised. Keep the record of the appraisal in case your donation is questioned., Whenever you make donations through the year, you should keep records of those donations. Complete IRS Form 8283 at the end of the year and attach it to Form 1040 if the fair market value of non-cash donations exceeds $500., If you are donating a used car to your church, you need to decide on its fair market value at the time of the donation. You can find many used car valuation guides online. These will help you determine the fair market value for most cars. There are also several printed car valuation guides that you may find in the reference section of your local library. Choose one or more valuation guides and compare the assigned values for your vehicle.Kelley Blue Book (or KBB) is a trusted source of vehicle valuations by year, make, model. and condition.
 Used car valuation guides list cars by their make, model and year. You need to look through the list and match your car to the list.
 Valuation guides provide an estimated range of values. Decide whether your car is in excellent, good, fair or poor condition, and use that estimate to help set a value. Lower the fair market value if your car has higher than average mileage or was in poor condition. Reduce the value if your car does not run properly, shows visible damage, or has old or worn tires., If your donation is worth more than $500, you need to get a written acknowledgment from the organization when you make the donation. This is a written statement that includes a description of the car. The statement must also report the agreed upon valuation for the car. You must submit this acknowledgment with your tax return., When you prepare your tax return, compare the agreed value of the car as set in the donee’s acknowledgment statement with the amount that the donee later gets for reselling the car. You can deduct whichever value is lower.If the organization keeps the car and uses it, rather than selling it, then your deduction will be the estimated fair market value.
If the donated car is worth less than $500, then you do not need to deduct a sales price. You can deduct the estimated fair market value.
 If you have made several separate donations, or one donation of several items, you must calculate the total value of similar items as one donation. If the value of any categorized group exceeds $5,000 in a year, then you must apply some additional rules to claim a deduction.


For example, individual furniture items are generally valued in a range from $50 up to $1,000, depending on quality.Taken individually, this would not require an appraisal. However, if you are donating many items, the total may exceed $5,000, and you will need to get an appraisal of the items.If applicable, create the following, or similar, groups: paintings, photographs, books, clothing, jewelry, furniture, electronic equipment, household appliances, toys, everyday kitchenware, china, crystal, or silver. The $5,000 limit would apply to each separate group.
 You need to get an appraisal within 60 days before or after the date of your donation. In order to qualify, the appraisal must come from someone who has been recognized by a professional organization or who conducts appraisals professionally.The appraiser will need to complete IRS Form 8283 for each group of donated items that value over $5,000.
 The IRS allows deductions only for items that are donated in good condition or better. In case of any discrepancy, you may want to have photographs to show that the quality of your donations was high enough to justify your deduction., For each donation, submit IRS Form 8283 with your Form 1040. If you donated more than one item or group of items worth more than $5,000, you will need a separate Form 8283 for each group., In order to get the full benefit of your charitable donations, you must itemize your deductions when you file your tax return. If your charitable donations are less than the standard deductions, then you should just claim the standard deductions., When you prepare Form 1040 for your tax return, you also need to complete Schedule A to itemize your deductions. Donations to your church (or any other charity) will be reported on Lines 16 through 19.


On Line 16, report the total of any cash donations (this includes donations by check).
On Line 17, report the total of any donations of property, including clothing, household items, vehicles, or any other donations not included in Line 16.
On Line 18, report any carryover from prior years. You are limited to donations of up to 50% of your adjusted gross income in any one year, but you may report excess amounts here on Line 18 for up to five years.
Add up the total of Lines 16, 17 and 18, and report the sum on Line 19.
 Make sure that you check the instructions that accompany Form 1040 to make sure that you provide all the receipts and evidence that are required for your donations.


If you made cash donations in excess of $250, you need to provide written statements or receipts from the church.
If you provide gifts of property over $250, you need to provide receipts from the church.
If you made donations of property over $500, you will need to complete Form 8283 and attach it for each such donation.
Determine whether your church is qualified to receive your deductible donations.
Calculate the minimum threshold level for itemizing your deductions.
Calculate the maximum level of allowed deductions.
Estimate the value of your deductions for the year.
Obtain a written receipt for cash donations over $250.
Keep notes or personal records of cash donations less than $250.
Reduce your donations by the amount of any value you received in return.
Use online valuation sites to identify the fair market value of most donations.
Estimate a reasonable value based on the quality of the items you donate.
Use the value estimation contained in tax software programs.
Look in local stores to find reasonable prices for similar items.
Obtain a professional appraisal of clothing items over $500.
Report the fair market value of your donations in your tax return.
Find the value in a used car valuation guide.
Locate your car in the guide by vehicle model and year.
Adjust the guide’s value to account for the quality of your car.
Have the donee “acknowledge” your donation in writing.
Deduct the fair market value from your taxes.
Categorize all donations of similar property within one year.
Use a qualified appraiser to establish the value of your donation.
Photograph the items to record their quality.
Deduct the established fair market value.
Itemize your deductions in your federal tax return.
Report charitable donations on Schedule A.
Include all necessary paperwork to support special donations.
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