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Desktop: Schedule A - Gifts to Charity

Charitable contributions are deductible if they are made to a qualified organization. See below for more information and examples.

Publication 526 - Charitable Contributions is an invaluable resource to assist in determining if a particular contribution is deductible or not.

An organization's current standing as a non-profit entity can be checked at the IRS website here.

Click below for more information:

Types of Qualified and Non-Qualified Organizations
Qualified Organizations Include Non-Qualified Organizations Include
  • Churches, temples, synagogues, mosques, and other religious organizations
  • Non-profit organizations such as Boy Scouts and Girl Scouts of America, Red Cross, United Way, CARE, Goodwill Industries, Salvation Army, etc.
  • Non-profit colleges and museums
  • Non-profit schools, hospitals, and medical research organizations
  • Non-profit volunteer fire companies, and non-profit organizations that develop public parks and recreation facilities
  • Federal, state and local governments if the contributions are solely for public purposes
  • Expenses paid for a student living with the taxpayer and who is sponsored by a qualified organization
  • Canadian, Israeli, and Mexican charities if the taxpayer has income from the same country
  • Civic leagues, social or sports clubs, labor unions, and chambers of commerce
  • Foreign organizations with the exception of certain Canadian, Israeli, and Mexican charities (refer to IRS Pub. 526)
  • Homeowner's associations
  • Groups whose purpose is to lobby for law changes
  • Groups that are run for personal profit
  • Political groups or politicians
  • Individuals
Examples of Deductible and Non-Deductible Charitable Contributions
Deductible Charitable Contributions Non-Deductible Charitable Contributions
  • Cash, check or money order given to a qualified charitable organization
  • Property other than cash donated to a qualified charitable organization
  • Travel expenses incurred performing services for a charitable organization including meals and lodging
  • Unreimbursed auto expenses including gas, and oil, mileage, parking fees and tolls
  • Political Contributions
  • Contributions to a specific individual
  • Contributions to a non-qualified organization
  • Value of time and services
  • Qualified charitable deductions from an IRA
  • Contributions to organizations engaged in lobbying for law changes or the taxpayer's trade or business

 

Cash Contributions - Enter the total value of contributions that were made by cash or check to include out of pocket expenses that were incurred performing services for a charitable organization. Include the taxpayer's actual cost of gas and oil used while performing the services on this line, or enter the taxpayer's charitable mileage below.

To create an itemized statement, press the F10 key on your keyboard, select New, then enter a description of the contribution and the amount.

Charitable Mileage - If not deducting actual expenses, enter on this line the total charitable miles driven while performing services for a qualified charitable organization. Taxpayers can deduct the actual cost of gas and oil used while performing services for a qualified charitable organization or can deduct the standard charitable mileage rate. Enter actual expenses above, or total charitable miles driven on this line.

Qualified Disaster Cash Contributions Made in 20xx (2019 and prior)
Qualified 100% Cash Contributions Made in 20xx (2020 and forward) - Enter here gifts by cash or check if all of the following are true:

  • The gift was paid to a qualified charitable organization
  • The gift was made for relief efforts in the disaster area of a federally declared disaster
  • The taxpayer obtained a written statement from the qualified charitable organization that the contribution was used for relief efforts

Qualified disaster cash contributions are not subject to the adjusted gross income limitation.

Non-Cash More than $500 - Form 8283 must be completed and attached to the tax return for any non-cash deduction over $500. For information on filling out Form 8283, click here.

Non-Cash Less Than or Equal to $500 - Enter the total value of contributions of property other than by cash or check. The deduction is limited to the fair market value of the contributed property on the date it was donated.

Total Current Year Contributions - TaxSlayer Pro calculates this amount based on the entries from the lines above.

Carryover from Prior Year - If the taxpayer's contribution amount is limited based on their adjusted gross income, the unallowed portion can be carried forward to each of the next 5 years. The program will pull forward the carryover amount from the prior year return. If the return was not pulled forward from the prior year, these amounts can be manually entered.

Current Year Contribution Limits - The program will calculate the total current year cash and non-cash contribution limits. Select if needed to modify the limits if needed.

 

Note: This is a guide on entering charitable contributions into the TaxSlayer Pro program. This is not intended as tax advice.

 

Additional Information:

IRS Publication 526 - Charitable Contributions

Schedule A Instructions

IRS Tax Topic 506 - Charitable Contributions