Page 91 - Virtual Currencies

13:22 - 13-Feb-2023
Page 25 of 25
Fileid: … tions/p526/2022/a/xml/cycle10/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
To help us develop a more useful index, please let us know if you have ideas for index entries.
Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Contributions you can deduct 3 Motor vehicles, FMV 11 Recapture:
A Conventions of a qualified No exempt use 12
Acknowledgment 19 organization 5 N Recapture of deduction of
fractional interest in tangible
Contemporaneous 19 Noncash contributions 19 personal property:
Adoption expenses 7 D How to report 21 Additional tax 9
Airplanes, donations of 8 Daily allowance (per diem) from Substantiation requirements 19 Reporting 21
Appraisal fees 7 a charitable organization 6 Nondeductible contributions 6 Retirement home 7
Assistance (See Tax help) Deduction limits 14
Determining FMV 10 O S
B Disaster relief 1 Ordinary income property 11 Services, value of 7
Donor-advised funds 7
Bargain sales 13 Out-of-pocket expenses 14 Split-dollar insurance
Blood donated 7 E Out-of-pocket expenses in giving arrangements 7
Boats, donations of 8 services 5 Student 5
Boats, FMV 11 Easement 9 P Student living with you 4, 21
Exchange program 5
C F Payroll deductions 19 Substantiation requirements 18
Canadian charity 3 Food inventory 12 Penalty, valuation
Capital gain property 11 Foreign organizations: overstatement 13 T
Car expenses 5, 21 Canadian 3 Personal expenses 7 Tangible personal property:
Carryovers 18 Israeli 3 Private foundation 14 Future interest in 10
Cars, donations of 8 Mexican 3 Private nonoperating Tax help 22
Cash contributions, Form: foundation 12, 14 Time, value of 7
substantiation 8282 22 Private operating foundation 14 Token items 4
requirements 19 8283 21 Property: Travel expenses 5
Charity benefit events 3 Foster parents 5 Bargain sales 13 Travel expenses for charitable
Church deacon 5 Future interests in tangible Basis 11 services 6
Clothing: personal property 10 Capital gain 11 Tuition 7
FMV of 10 Capital gain election 16
Contributions from which you H Decreased in value 11 U
benefit 3, 7 Historic building 9 Future interests in tangible
Contributions of property 7 Household items: personal property 10 Underprivileged youths 5
Contributions subject to special FMV of 11 Increased in value 11 Uniforms 5
rules: Inventory 10 Unrelated use 12
Car, boat, or airplane: How to report 21 Ordinary income 11
1098–C 7 Noncash contributions 21 Unrelated use 12 V
Clothing 7 Publications (See Tax help) Volunteers 5
Fractional interest in tangible I
personal property 7 Inventory, food 12 Q
Future interest in tangible Israeli charity 3 W
personal property 7 Qualified appraisal 21 Whaling captain 6
Household items 7 Qualified appraiser 21 When to deduct charitable
Inventory from your business 7 L Qualified charitable contributions 13
Partial interest in property 7 Legislation, influencing 7 distributions 7
Patent or other intellectual Limits on deductions 14 Qualified organizations:
property 7 Calculation 16 Foreign qualified
Property subject to a debt 7 organizations 2
Qualified conservation M Types 2
contribution 7
Taxidermy property 7 Meals 7 R
Contributions to nonqualified Membership fees or dues 4 Raffle or bingo 7
organizations: Mexican charity 3
Foreign organizations 6 Motor vehicles, donations of 8

Publication 526 (2022) Page 25