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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
only a negligible chance the act or event won't sometimes referred to as “50% limit organiza- tell you. Also see How to check whether an or-
take place. tions.”) ganization can receive deductible charitable
If your contribution would be undone by a 1. Churches and conventions or associations contributions, earlier.
later act or event, you can't take a deduction un- of churches.
less there is only a negligible chance the act or Second category of qualified organizations.
event will take place. 2. Educational organizations with a regular The second category includes any type of quali-
faculty and curriculum that normally have fied organization that isn’t in the first category.
Example 1. You contribute cash to a local a regularly enrolled student body attend-
school board, which is a political subdivision of ing classes on site. Limits
a state, to help build a school gym. The school
board will refund the money to you if it doesn't 3. Hospitals and certain medical research or-
collect enough to build the gym. You can't de- ganizations associated with these hospi- The limit that applies to a contribution depends
duct your contribution until there is no chance tals. on the type of property you give and which cate-
(or only a negligible chance) of a refund. 4. Organizations that are operated only to re- gory of qualified organization you give it to. The
ceive, hold, invest, and administer prop- amount of a contribution you can deduct is gen-
Example 2. You donate land to a city for erty and to make expenditures to or for the erally limited to a percentage of your AGI, but
as long as the city uses it for a public park. The benefit of state and municipal colleges may be further reduced if you make contribu-
city plans to use the land for a park, and there is and universities and that normally receive tions that are subject to more than one of the
no chance (or only a negligible chance) of the substantial support from the United States limits discussed in this section.
land being used for any different purpose. You or any state or their political subdivisions,
can deduct your charitable contribution in the or from the general public. Your total deduction of charitable contribu-
year you make the contribution. tions can’t exceed your AGI. If your contribu-
5. The United States or any state, the District tions are subject to more than one of the limits,
of Columbia, a U.S. possession (including you include all or part of each contribution in a
Limits on Deductions Puerto Rico), a political subdivision of a certain order, carrying over any excess to a
state or U.S. possession, or an Indian
subsequent year (if allowed). See How To Fig-
If your total contributions for the year tribal government or any of its subdivisions ure Your Deduction When Limits Apply and
TIP are 20% or less of your AGI, you don't that perform substantial government func- Carryovers, later, for more information about or-
need to read the rest of this section. tions. dering and carryovers.
The remaining limits discussed in this section 6. Publicly supported charities, defined ear-
don't apply to you. lier under Qualified Conservation Contri- Limit based on 100% of AGI
bution. The 100% carryover limit available for
The amount you can deduct for charitable 7. Organizations that may not qualify as certain qualified cash contributions for
contributions is generally limited to no more “publicly supported” but that meet other ! 2020 and 2021 no longer applies for
CAUTION
than 60% of your AGI. Your deduction may be tests showing they respond to the needs carryovers of those contributions to 2022 or
further limited to 50%, 30%, or 20% of your AGI, of the general public, not a limited number later years. Carryover amounts from contribu-
depending on the type of property you give and of donors or other persons. They must tions made in 2020 or 2021 are subject to a
the type of organization you give it to. The tem- normally receive more than one-third of 60% limitation if you deduct those amounts for
porary 100% limit available for 2020 and 2021 their support either from organizations de- 2022 or later years.
for certain qualified cash contributions no lon- scribed in (1) through (6), or from persons
ger applies. For 2022, your deduction for cash other than “disqualified persons.”
contributions is limited to 60% of your AGI mi- Qualified conservation contributions of
nus your deductions for all other contributions. 8. Most organizations operated or controlled farmers and ranchers. If you are a qualified
These limits are described in detail in this sec- by, and operated for the benefit of, those farmer or rancher, your deduction for a qualified
tion. organizations described in (1) through (7). conservation contribution (QCC) is limited to
100% of your AGI minus your deduction for all
Your AGI is the amount on Form 1040 9. Private operating foundations. other charitable contributions. However, if the
line 11. 10. Private nonoperating foundations that donated property is used in agriculture or live-
If your contributions are more than any of make qualifying distributions of 100% of stock production (or is available for such pro-
duction), the contribution must be subject to a
contributions within 2 1 /2 months following
the limits that apply, see Carryovers under How the year they receive the contribution. A restriction that the property remain available for
To Figure Your Deduction When Limits Apply, deduction for charitable contributions to such production. If not, the limit is 50%. For
later. any of these private nonoperating founda- more information about applying the 50% limit
Out-of-pocket expenses. Amounts you tions must be supported by evidence from to a QCC, see Qualified conservation contribu-
tions, later, under Limits based on 50% of AGI.
the foundation confirming it made the
spend performing services for a charitable or- qualifying distributions timely. Attach a
ganization may be deductible as a contribution copy of this supporting data to your tax re- Qualified farmer or rancher. You are a
to a qualified organization. If so, your deduction turn. qualified farmer or rancher if your gross income
is subject to the limit applicable to donations to from the trade or business of farming is more
that organization. For example, the 30% limit 11. A private foundation whose contributions than 50% of your gross income for the year.
applies to amounts you spend on behalf of a are pooled into a common fund, if the
private nonoperating foundation. foundation would be described in (8) but Limit based on 60% of AGI
for the right of substantial contributors to
Types of Qualified name the public charities that receive con- If you make cash contributions during the year
tributions from the fund. The foundation
Organizations must distribute the common fund's income to an organization described earlier under First
within 2 1 /2 months following the tax year in category of qualified organizations (50% limit
For the purpose of applying the deduction limits which it was realized and must distribute organizations), your deduction for the cash con-
to your charitable contributions, qualified organ- the corpus not later than 1 year after the tributions is 60% of your AGI.
izations can be divided into two categories. donor's death (or after the death of the do-
nor's surviving spouse if the spouse can This 60% limit doesn’t apply to noncash
First category of qualified organizations name the recipients of the corpus). charitable contributions. See Noncash contribu-
(50% limit organizations). The first category tions to 50% limit organizations, later, if you
includes only the following types of qualified or- You can ask any organization whether it is a contribute something other than cash to a 50%
ganizations. (These organizations are also 50% limit organization, and most will be able to limit organization.
Page 14 Publication 526 (2022)