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2009 Publication 526 - Internal Revenue Service

2009 Publication 526 - Internal Revenue Service-2025

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Publication 526 provides guidance on charitable contributions for the 2009 tax year, detailing what constitutes deductible contributions, the types of organizations that qualify to receive them, and the limits on deductions based on adjusted gross income. It explains how to report these contributions, what records to keep, and outlines specific rules for different types of donations including cash, property, and volunteer expenses. The publication also addresses non-deductible contributions and includes information on how to seek tax help.

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How much can you claim for cash donations without receipts?

Over $250: Cash donations of $250 or more require a receipt from the charitable organization or certain payroll deduction records. The receipt, also called a contemporaneous written acknowledgment must be in writing and include: The amount of your cash contribution.

What is the Publication 526 of the Internal Revenue Service?

This publication explains how individuals claim a deduction for 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.

When did charitable deductions change?

Charitable Deduction Under Current Law In 2017, TCJA increased the AGI limit for deductions of cash contributions from 50% to 60%. In tandem, TCJA also nearly doubled the standard deduction and reduced marginal tax rates, leading to fewer taxpayers itemizing and therefore claiming charitable deductions.

Are charitable deductions still allowed?

Expanded tax benefits help individuals and businesses give to charity during 2021; deductions up to $600 available for cash donations by non-itemizers. If you plan to claim itemized deductions for charitable contributions on your tax return, the deduction limit has reverted back to a maximum of 60% of your AGI.

What happened to the $600 charitable deduction?

It also allowed an above-the-line deduction for nonitemizers for individual contributions of up to $300 to charity. These policies were temporarily expanded in 2021 by increasing the above-the-line limit to $600 for married couples. The measures temporarily boosted giving but expired at the end of 2021.

Did the $300 charitable deduction go away?

In response to the COVID-19 pandemic, Congress enacted a $300 charitable deduction for non-itemizing taxpayers for 2020. This non-itemizer charitable deduction was extended and expanded to $600 for joint filers through 2021. However, the provision expired at the end of 2021 and has yet to be restored.

Is there still a $300 charitable deduction?

Temporary deduction for non-itemizers. In 2020 and 2021, Congress enacted a temporary charitable deduction for non-itemizers to encourage donations during the coronavirus pandemic. The deduction was capped at $300 for both individuals and joint filers in 2020. For joint filers, the cap was doubled for 2021 to $600.

Can you claim a charitable contribution of $250 or more?

For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property other than cash contributed.

2009 Publication 526 - Internal Revenue Service-2025

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