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Publication 526 Schema: tipx Leadpct: 100% Pt. size: 8 13:22 - 13-Feb-2023
Cat. No. 15050A Contents
Department Charitable What's New . . . . . . . . . . . . . . . . . . 1
of the Reminders . . . . . . . . . . . . . . . . . . . 1
Treasury
Internal Contributions Introduction . . . . . . . . . . . . . . . . . . 2
Revenue
Service Organizations That Qualify To
Receive Deductible
Contributions . . . . . . . . . . . . . . 2
For use in preparing
Contributions You Can Deduct . . . . . . 3
2022 Returns Contributions You Can't Deduct . . . . . . 6

Contributions of Property . . . . . . . . . . 7
When To Deduct . . . . . . . . . . . . . . 13

Limits on Deductions . . . . . . . . . . . 14
Substantiation Requirements . . . . . . 18
How To Report . . . . . . . . . . . . . . . 21

How To Get Tax Help . . . . . . . . . . . 22
Index . . . . . . . . . . . . . . . . . . . . . 25

Future Developments

For the latest information about developments
related to Pub. 526 (such as legislation enacted
after we release it), go to IRS.gov/Pub526.

What's New

Charitable contributions for non-itemizers.
The temporary deduction for charitable cash
contributions for taxpayers who do not itemize
their tax returns has expired and is no longer
available.
Sixty-percent limit on certain contributions.
The 100% carryover limit available in 2021 for
certain qualified cash contributions made in
2020 no longer applies for carryovers of those
contributions to 2022 or later years. Carryover
amounts from contributions made in 2020 or
2021 are subject to a 60% limitation if you de-
duct those amounts for 2022 or later years.
Fifteen-percent limit on food inventory. The
25% deductibility limit on food inventory has
ended. Beginning in 2022, the deductibility for
food inventory is 15%. See Food Inventory,
later.

Reminders

Deduction over $5,000. You must complete
Section B of Form 8283 for each item or group
of similar items for which you claim a deduction
of over $5,000. The organization that received
Get forms and other information faster and easier at: the property must complete and sign Part V of
• IRS.gov (English) • IRS.gov/Korean (한국어) Section B, Form 8283.
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Disaster relief. You can deduct contributions
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) for flood relief, hurricane relief, or other disaster
relief to a qualified organization (defined under
Feb 13, 2023