You cannot deduct the following as charitable contributions:
A contribution to a specific individual, even if the person is needy or worthy. In order to be deductible, the contribution must be through a qualified organization to persons who are needy or worthy.
A contribution to a non-qualified organization, such as civic leagues, social and sports clubs, labor unions, and chambers of commerce.
Political contributions.
Contributions to lobbying groups.
Gifts to foreign organizations. But you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities.
Cost of tuition.
Raffle, bingo, or lottery tickets.
Your personal expenses, such as the cost of meals while performing volunteer services.
Value of your time or services.
Appraisal fees to determine the fair market value of donated property. These may be claimed as miscellaneous itemized deductions, subject to the 2% of adjusted gross income limit.
Contributions of partial interests in properties.
Limits on Deductions
The total amount of contributions you can deduct in a year is generally limited to 50% of your adjusted gross income. But in some cases 20% and 30% limits may apply, depending on the type of property you give and the type of organization you give it to.
A qualified organization may be qualified with a 50% limitation or a 30% limitation. For example, certain veteran’s organizations, fraternal societies, and private foundations may be subject to a 30% limit for deductions. This can also be found in Publication 78 on the IRS website. Gifts that are for the use of any organization are also subject to this 30% limit. There is a separate 30% limit on gifts of capital gain property to a 50% limit organization. This limit applies unless you choose to reduce your contribution for the appreciation in the property’s value.
There is another 20% limit on gifts of capital gain property to or for the use of any organization, other than those that qualify for the 30% limit (gifts of capital gain property to 50% limit organizations).
Applying the Limits
Generally, if your total contributions for the year are less than 20% of your adjusted gross income, you do not need to be concerned with the limits. But if your total contributions are more than that amount, you will need to apply the limits in a certain order, to determine the amount you can deduct as charitable contributions. You may want to use the “Worksheet for Limit on Deductions” in IRS Publication 526, Charitable Contributions, to guide you through the calculation.