Publication 526 explains how to claim a deduction for charitable contributions. It discusses:
- Organizations qualified to receive contributions.
- The types of contributions you can deduct.
- How much you can deduct.
- What records to keep.
- How to report contributions.
Current revision
Recent developments
Changes to the 2021 Publication 526 -- 21-MAR-2022
Changes to the 2018 Publication 526 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 07-APR-2020