General
IRS Pub 526 Charitable Contributions (2015)
IRS Pub 526 Charitable Contributions (2015)
This publication explains how to claim a deduc tion for your charitable contributions. It dis cusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions.
A charitable contribution is a donation or gift to, or for the use of, a qualified organization. It is voluntary and is made without getting, or ex pecting to get, anything of equal value.