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How Do Tax Deductions Work for Charity Donations?

Written by Addition Financial | November 8, 2024

Table of Contents

1. What are Tax Deductions
2. Types of Donations That Qualify for Tax Deductions
3. Calculating the Value of Your Charitable Donations

4. Reporting Donations on Your Tax Return

Planning to support your favorite charities this year? If so, you might be wondering: how do tax deductions work for charity? It's important to know how donations affect your finances when it's time to file your return, so you can lower your tax bill while helping causes you hold close to your heart. This is the best way to make sure your donations match up to your financial goals.

That said, filing taxes – especially when it comes to claiming deductions – can lead to confusion for many. You have to understand which forms to fill out, which types of donations qualify, and the documents you need to have on hand. In this post, we'll be walking you through the basic guidelines you should follow when it comes to claiming charitable deductions as a taxpayer.

What are Tax Deductions?

First, it's essential to understand tax deductions. These deductions lower your taxable income, meaning you might be required to pay less or even increase your refund for the tax year. The Internal Revenue Service (IRS) sets rules for different deductions, allowing you to take certain expenses off your gross income. As a result, your adjusted gross income goes down, which can help you save on taxes.

What You Can and Cannot Deduct

As you're tax planning, it's crucial to note that not all gifts have a tax benefit. The IRS helps explain which contributions qualify, and you can even look up tax-exempt organizations. This ensures taxpayers don't try to claim expenses they cannot. For instance, while donating your time or volunteering is great, it is not a deductible expense on your tax return. However, volunteering expenses, like travel mileage for charity, can often count toward a charitable contribution deduction.

Types of Donations That Qualify for Tax Deductions

If we look deeper into the different charitable giving vehicles that qualify, you'll find that there are a decent number of giving options. The IRS understands this and allows tax breaks for both cash and non-cash gifts. Before you choose a type of donation, you should familiarize yourself with its tax implications. 

Monetary Contributions

Cash donations are the most common charitable gift. This includes money given as cash, checks, credit cards, or electronic transfers. It's also easy to keep track of these donations. However, it's important to understand the rules – like deduction limits.

When it comes to cash donations to a qualified charitable organization, how much you can deduct depends on the organization you give to and your adjusted gross income (AGI). Keeping good records of every cash contribution is very important. For donations made by check, credit card, or electronic transfer, your bank statements should be enough.

For cash donations of $250 or more, make sure you always get a receipt from the qualified charity. This receipt should have the donation amount, donation date, and the organization's name.

Non-Monetary Donations

Non-cash donations, on the other hand, consist of items such as clothes, household goods, cars, or even real estate. Donating these items instead of money can be another great way to help charitable organizations, and often comes with significant tax benefits.

The process for documenting non-monetary donations can be a bit more complicated than cash donations – especially for high-value items. If the value is under $250, you usually need a written note from the organization that received it. For donations worth more than $500, you typically need to get a qualified appraisal. 

Calculating the Value of Your Charitable Donations

A clear understanding of the value of your charitable donations is important for your tax return, especially if you donate items instead of cash. For cash donations, it’s simple: the amount you give is the value of the deduction. Non-cash donations, however, require a bit more consideration.

Fair Market Value and Non-Cash Contributions

Determining the fair market value (FMV) is important when you want to claim tax deductions for non-cash contributions. FMV is the price that a buyer would pay and a seller would accept in an open market, without any pressure to buy or sell.

For assets that have clear values, like publicly traded securities, figuring out the FMV can be easy. For things like artwork, collectibles, or real estate, you usually need a qualified appraisal. This appraisal will show the fair market value of your donation and support your deduction claim.

A qualified professional does the appraisal, providing an unbiased written report about the item's value. Keep in mind that you cannot count the appraisal cost as part of your charitable donation.

Reporting Donations on Your Tax Return

When it's time to report your charitable donations, keeping yourself well-informed will help you steer clear of any issues with the IRS. You'll need to fill out specific forms and schedules to show what you've donated. Working with a tax professional can also be a great option.

Schedule A: Itemizing Your Deductions

Schedule A is an important form for taxpayers who want to take special deductions on top of the standard deduction. You can list out specific itemized expenses. With significant charitable contributions, this will play a big role in reducing your tax bill.

On Schedule A, there is a section where you can report your charitable contributions to a nonprofit organization. These are divided into cash donations and non-cash donations. It's essential to report everything correctly. You need the organization's name, the date of your donation, and how much it's worth. Keeping tidy records year-round will help make this process a breeze.

IRS Form 8283 for Non-Cash Donations

When you make non-cash donations that are worth a lot, you'll want to know about IRS Form 8283. This form helps keep a clear record of your donations, allowing the IRS to check your charity tax deduction easily.

You usually need to fill out Form 8283 if your non-cash donations for the year add up to $500 or more. The form requires certain details about what you donated, including a description of the item, when you got it, how long you had it, along with its FMV. If you donated items large enough to require a qualified appraisal, you must also attach a copy to Form 8283.

Prepare Your Finances for Charitable Contributions

Integrating charitable giving into your financial plan can be very rewarding. A well-thought-out plan can help you make a bigger impact on the causes you care about while giving you a tax break. It's a win-win you can feel good about.

If you're looking for smarter ways to manage your money all year long, consider becoming a member of Addition Financial. Our products and services are designed to help you reach all your goals – and you can make a bigger difference along the way. Learn more about our membership benefits today!