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Example 1. You gave your temple a $200 If you are a farmer or rancher, go to If you make a contribution of capital gain
cash contribution. The limit based on 60% of TIP Qualified conservation contributions of property to an organization other than a 50%
AGI will apply to the cash contribution to the farmers or ranchers, earlier, under Lim- limit organization or “for the use of” any qualified
temple because it is an organization described its based on 100% of AGI, to see if that limit ap- organization, see Limit based on 20% of AGI,
earlier under First category of qualified organi- plies to your QCC instead. later.
zations (50% limit organizations) and because
the contribution was cash. Student living with you. Deductible
Limits based on 30% of AGI amounts you spend on behalf of a student living
Example 2. You donated clothing to your with you are subject to this 30% limit. These
synagogue with a FMV of $200. The limit based These are two 30% limits that may apply to your amounts are considered a contribution for the
on 60% of AGI doesn’t apply because the con- contributions. The 30% limit for capital gain use of a qualified organization. See Expenses
tribution is not cash. Instead, a limit based on property contributions to a 50% limit organiza- Paid for Student Living With You, earlier, for
50% of AGI discussed later will apply to the tion is separate from the 30% limit that applies more information.
contribution to the synagogue because it is an to your other contributions. Both are separately
organization described earlier under First cate- reduced by contributions made to a 50% limit Certain capital gain property contributions
gory of qualified organizations (50% limit organ- organization, but the amount allowed after ap- to 50% limit organizations. Your noncash
izations). plying one of the 30% limits doesn't reduce the contributions of capital gain property to 50%
amount allowed after applying the other 30% limit organizations is limited to 30% of your AGI
“For the use of” contribution exception. limit. However, as a result of applying the sepa- minus all your contributions to 50% limit organi-
A 30% limit applies to cash contributions that rate limits, the total contributions subject to a zations that are subject to the 60% and 50%
are “for the use of” the qualified organizations 30% limit will never be more than 50% of your limits (other than qualified conservation contri-
instead of “to” the qualified organization. A con- AGI. butions). The limit that applies to capital gain
tribution is “for the use of” a qualified organiza- property contributions to 50% limit organiza-
tion when it is held in a legally enforceable trust Example. Your AGI is $50,000. During the tions doesn’t apply to qualified conservation
for the qualified organization or in a similar legal year, you gave capital gain property with a FMV contributions. If you are making a qualified con-
arrangement. See Contributions to the second of $15,000 to an organization described earlier servation contribution (QCC), see Qualified
category of qualified organizations or “for the under First category of qualified organizations conservation contributions and Qualified con-
use of” any qualified organization, later, under (50% limit organizations). You don’t choose to servation contributions of farmers and ranchers,
Limits based on 30% of AGI, for more informa- reduce the property’s FMV by its appreciation in earlier, for the limits to apply to a QCC.
tion. value. You also gave $10,000 cash to a quali-
fied organization that is described earlier under Election to apply the 50% limit. You may
Limits based on 50% of AGI Second category of qualified organizations choose the 50% limit for contributions of capital
gain property to organizations described earlier
(meaning it isn’t a 50% limit organization). The
There are two 50% limits that may apply to your $15,000 contribution of capital gain property is under First category of qualified organizations
(50% limit organizations) instead of the 30%
contributions. subject to one 30% limit and the $10,000 cash limit that would otherwise apply. See Capital
contribution is subject to the other 30% limit. gain property election, later, under How To Fig-
Noncash contributions to 50% limit organi- The $10,000 cash contribution is fully deducti- ure Your Deduction When Limits Apply, for
zations. If you make noncash contributions to ble because the contribution is not more than more information about making this election
organizations described earlier under First cate- the smaller of (i) 30% of your AGI ($15,000) and and how to adjust the amount of your contribu-
gory of qualified organizations (50% limit organ- (ii) 50% of your AGI minus all contributions to a tion.
izations), your deduction for the noncash contri- 50% limit organization ($25,000 - $15,000 =
butions is limited to 50% of your AGI minus your $10,000). The $15,000 is also fully deductible
cash contributions subject to the 60% limit. because the contribution is not more than 30% Limit based on 20% of AGI
Capital gain property exception. A 30% of your AGI minus all contributions to a 50% If you make noncash contributions of capital
limit organization subject to the 60% or 50%
limit applies to noncash contributions of capital limit (other than qualified conservation contribu- gain property during the year (1) to an organiza-
gain property if you figure your deduction using tions) ($25,000 - $10,000 = $15,000). Neither tion described earlier under Second category of
FMV without reduction for appreciation. See amount is reduced by the other, so the total de- qualified organizations, or (2) “for the use of”
Certain capital gain property contributions to ductible contribution is $25,000 (which is also any qualified organization, your deduction for
50% limit organizations, later, under Limits not more than $50,000 of your AGI). those contributions is limited to 20% of your AGI
based on 30% of AGI, for more information. or, if less, the smallest of the following.
“For the use of” contribution exception. Contributions to the second category of 1. 30% of your AGI minus all your contribu-
A 20% or 30% limit applies to noncash contribu- qualified organizations or “for the use of” tions that are subject to a limit based on
any qualified organization. If you make cash
tions that are “for the use of” the qualified or- 30% of AGI.
ganization instead of “to” the qualified organiza- contributions or noncash contributions (other 2. 30% of your AGI minus all your capital
than capital gain property) during the year (1) to
tion. A contribution is “for the use of” a qualified gain contributions that are subject to the
organization when it is held in a legally enforce- an organization described earlier under Second limit based on 30% of AGI.
category of qualified organizations, or (2) “for
able trust for the qualified organization or in a
similar legal arrangement. If the noncash contri- the use of” any qualified organization, your de- 3. 50% of your AGI minus all contributions
duction for those contributions is limited to 30%
bution is capital gain property, see Limit based subject to the limits based on 60%, 50%,
on 20% of AGI, later, for more information; oth- of your AGI, or if less, 50% of your AGI minus all and 30% of AGI (other than qualified con-
your contributions to 50% limit organizations
erwise, see Contributions to the second cate- servation contributions).
gory of qualified organizations or “for the use of” (other than contributions subject to a 100% limit
or qualified conservation contributions). For this
any qualified organization, later, under Limits A contribution is “for the use of” a qualified
based on 30% of AGI, for more information. purpose, contributions to 50% limit organiza- organization when it is held in a legally enforce-
tions include all capital gain property contribu- able trust for the qualified organization or in a
Qualified conservation contributions. Your tions to a 50% limit organization (other than similar legal arrangement.
deduction for qualified conservation contribu- qualified conservation contributions), even
tions (QCCs) is limited to 50% of your AGI mi- those that are subject to the 30% limit, dis-
nus your deduction for all other charitable con- cussed later.
tributions. A contribution is “for the use of” a qualified
organization when it is held in a legally enforce-
able trust for the qualified organization or in a
similar legal arrangement.
Publication 526 (2022) Page 15