Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions

Gifts to Charity

Deductible Items

Deductible items include:

  • Monetary donations
  • Dues, fees, and assessments paid to qualified organizations above the value of benefits received
  • Fair market value of used clothing and furniture in good condition
  • Cost and upkeep of uniforms that have no general use but must be worn while performing donated services to a charitable organization
  • Unreimbursed transportation expenses that relate directly to the services the taxpayer provided for the organization
  • Part of a contribution above the fair market value for items received such as merchandise and tickets to charity balls or sporting events
  • Transportation expenses, including bus fare, parking fees, tolls, and either the cost of gas and oil or the standard mileage deduction may be taken. See Publication 4012 for the standard mileage deduction rates

Taxpayers are required to keep receipts and records of all their contributions.