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Publication 561 Schema: tipx Leadpct: 100% Pt. size: 8 (Init. & Date) _______
Contents
(Rev. January 2023)
Cat. No. 15109Q Future Developments . . . . . . . . . . . . 1
Department
of the Introduction . . . . . . . . . . . . . . . . . . 1
Treasury Determining
Internal What Is Fair Market Value (FMV)? . . . . . 2
Revenue the Value of
Service Valuation of Various Kinds of . . . . . . . . 4
Property .
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Donated Substantiation of Noncash . . . . . . 8
Charitable Contributions .
Property Penalty . . . . . . . . . . . . . . . . . . . . 11
How To Get Tax Help . . . . . . . . . . . 11
Index . . . . . . . . . . . . . . . . . . . . . 15
Future Developments
For the latest information about developments
related to Pub. 561, such as legislation enacted
after it was published, go to IRS.gov/Pub561.

Introduction
This publication is designed to help donors and
appraisers determine the value of property
(other than cash) that is given to qualified or-
ganizations. It also explains what kind of infor-
mation you must have to support the charitable
contribution deduction you claim on your return.
This publication does not discuss how to fig-
ure the amount of your deduction for charitable
contributions or written records and substantia-
tion required. See Pub. 526, Charitable Contri-
butions, for this information.

Comments and suggestions. We welcome
your comments about this publication and sug-
gestions for future editions.
You can send us comments through
IRS.gov/FormComments. Or, you can write to
the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Although we can’t respond individually to
each comment received, we do appreciate your
feedback and will consider your comments and
suggestions as we revise our tax forms, instruc-
tions, and publications. Don’t send tax ques-
tions, tax returns, or payments to the above ad-
dress.
Getting answers to your tax questions.
If you have a tax question not answered by this
publication or the How To Get Tax Help section
at the end of this publication, go to the IRS In-
teractive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the
search feature or viewing the categories listed.
Getting tax forms, instructions, and pub­
lications. Go toIRS.gov/Forms to download
Get forms and other information faster and easier at: current and prior-year forms, instructions, and
publications.
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Ordering tax forms, instructions, and
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) publications. Go to IRS.gov/OrderForms to
order current forms, instructions, and

Mar 9, 2023