Publication 526 explains how to claim a deduction for charitable contributions. It discusses: Organizations qualified to receive contributions. The types of contributions you can deduct. How much you can deduct. What records to keep. How to report contributions. Current Revision Publication 526 PDF (HTML | eBook EPUB) Recent Developments Changes to the 2021 Publication 526 -- 21-MAR-2022 Changes to the 2018 Publication 526 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 07-APR-2020 Other Items You May Find Useful All Revisions for Publication 526 Low Income Taxpayer Clinics About Publication 463, Travel, Entertainment, Gift, and Car Expenses About Publication 501, Exemptions, Standard Deduction, and Filing Information About Publication 503, Child and Dependent Care Expenses Other Current Products Related About Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes About Form 3468, Investment Credit About Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) About Form 8283, Noncash Charitable Contributions About Form 8828, Recapture of Federal Mortgage Subsidy About Form 8899, Notification of Income from Donated Intellectual Property About Schedule A (Form 1040), Itemized Deductions