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hey everybody its Joey from Universal CPA review some of you might know me as ask Joey if youre studying for the CPA exams and you consider yourself to be more of a visual learner youve come to the right place so dont forget to subscribe to our YouTube channel join our Facebook study groups and our Reddit Community you can find the links to those in the description below okay so the next itemized deduction that were going to talk about is Charity okay so some taxpayers would prefer to give their money to charitable organizations rather than the federal government okay so to each their own when it comes to deductions for charitable contributions what you need to focus your attention on is going to be the limitations involved okay so first and foremost in order for charitable contributions to be deductible they need to be made to a charitable organization right Tracy Tanner cant just go up to a homeless person on the street and give him a hundred dollars and then file her taxes wi