Charitable contributions

Includes money or property given to:

-     Churches, synagogues, temples, mosques or other religious organizations

-     Federal, state or local governments inf contributed solely for public purposes

-     Nonprofit schools, hospitals and volunteer fire companies

-     Public parks and recreation facilities

-     Salvation Army, Red Cross United Way, Boy and Girl Scouts, American Cancer Society, American Diabetes Society, American Heart Association , etc

-     Travel, including mileage, meals and lodging if for business related reasons

-     $50 per school month for housing an exchange student

Nondeductible contributions include:

-     Civic leagues, social and sports clubs, labor unions, chambers of commerce

-     Groups that are run for a personal profit

-     Groups whose purpose is to lobby for law changes

-     Homeowner’s associations

-     Individuals

-     Political groups or candidates for public office

Non cash contributions need:

-          Name of charitable organization

-          Date and location of contribution

-          Description of donated property

-          Fair market value of property