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<title>IR-2011-118: IRS Offers Tips for Year-End Giving</title>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">Hello Pamella!
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">Let’s forward this link for Helpful Tips individuals can use for year end tax planning.
<o:p></o:p></span></font></i></p>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">http://www.irs.gov/pub/irs-news/ir-11-118.pdf<o:p></o:p></span></font></i></p>
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</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Lori A. Stieber, Internal Revenue Agent</span></font><font color="navy"><span style="color:navy">
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;
font-family:Tahoma;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:Tahoma"> IRS Newswire [mailto:irs@service.govdelivery.com]
<br>
<b><span style="font-weight:bold">Sent:</span></b> Thursday, December 15, 2011 9:20 AM<br>
<b><span style="font-weight:bold">To:</span></b> <st1:PersonName w:st="on">Stieber Lori A</st1:PersonName><br>
<b><span style="font-weight:bold">Subject:</span></b> IR-2011-118: IRS Offers Tips for Year-End Giving</span></font><o:p></o:p></p>
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10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/newsroom/content/0,,id=104575,00.html">Fact
Sheets</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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Forces</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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Relief</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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/ Consumer Alerts</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/newsroom/article/0,,id=110172,00.html">Tax
Shelters</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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Topics..</a><o:p></o:p></span></font></p>
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<h3><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">IRS Resources<o:p></o:p></span></font></b></h3>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/compliance/index.html">Compliance
& Enforcement</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&120&&&http://www.irs.gov/localcontacts/index.html">Contact
My Local Office</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.irs.gov/efile/index.html">e-file</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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& Pubs</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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Asked Questions</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
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Advocacy</a><o:p></o:p></span></font></p>
<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&126&&&http://www.irs.gov/file/index.html">Where
to File</a><o:p></o:p></span></font></p>
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</td>
<td valign="top" style="padding:2.25pt 2.25pt 2.25pt 2.25pt">
<h3><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">Issue Number: IR-2011-118<o:p></o:p></span></font></b></h3>
<h3><a name="Fifteenth"></a><b><font size="4" color="#001e5a" face="Times New Roman"><span style="font-size:13.5pt;color:#001E5A">Inside This Issue<o:p></o:p></span></font></b></h3>
<div class="MsoNormal" align="center" style="text-align:center"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">
<hr size="2" width="100%" align="center">
</span></font></div>
<p align="center" style="text-align:center"><strong><b><font size="4" face="Times New Roman"><span style="font-size:13.5pt">IRS Offers Tips for Year-End Giving
</span></font></b></strong><o:p></o:p></p>
<p><st1:State w:st="on"><st1:place w:st="on"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">WASHINGTON</span></font></st1:place></st1:State> — Individuals and businesses making contributions to charity should keep in mind several important
tax law provisions that have taken effect in recent years. Some of these changes include the following:<o:p></o:p></p>
<p><strong><b><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Special Charitable Contributions for Certain IRA Owners</span></font></b></strong><o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">This provision, currently scheduled to expire at the end of 2011, offers older owners of individual retirement accounts (IRAs) a different way to give to charity. An IRA owner, age 70½
or over, can directly transfer tax-free up to $100,000 per year to an eligible charity. This option, created in 2006, is available for distributions from IRAs, regardless of whether the owners itemize their deductions. Distributions from employer-sponsored
retirement plans, including SIMPLE IRAs and simplified employee pension (SEP) plans, are not eligible.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">To qualify, the funds must be contributed directly by the IRA trustee to the eligible charity. Amounts so transferred are not taxable and no deduction is available for the transfer.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Not all charities are eligible. For example, donor-advised funds and supporting organizations are not eligible recipients.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Amounts transferred to a charity from an IRA are counted in determining whether the owner has met the IRA’s required minimum distribution. Where individuals have made nondeductible contributions
to their traditional IRAs, a special rule treats transferred amounts as coming first from taxable funds, instead of proportionately from taxable and nontaxable funds, as would be the case with regular distributions. See
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&http://www.irs.gov/pub/irs-pdf/p590.pdf">
Publication 590</a>, Individual Retirement Arrangements (IRAs), for more information on
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/publications/p590/ch01.html#en_US_publink10006362">
qualified charitable distributions</a>.<o:p></o:p></span></font></p>
<p><strong><b><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Rules for Clothing and Household Items</span></font></b></strong><o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">To be deductible, clothing and household items donated to charity generally must be in good used condition or better. A clothing or household item for which a taxpayer claims a deduction
of over $500 does not have to meet this standard if the taxpayer includes a qualified appraisal of the item with the return. Household items include furniture, furnishings, electronics, appliances and linens.<o:p></o:p></span></font></p>
<p><strong><b><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Guidelines for Monetary Donations</span></font></b></strong><o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">To deduct any charitable donation of money, regardless of amount, a taxpayer must have a bank record or a written communication from the charity showing the name of the charity and the
date and amount of the contribution. Bank records include canceled checks, bank or credit union statements, and credit card statements. Bank or credit union statements should show the name of the charity, the date, and the amount paid. Credit card statements
should show the name of the charity, the date, and the transaction posting date.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Donations of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. For payroll deductions, the taxpayer should retain a pay stub, a
Form W-2 wage statement or other document furnished by the employer showing the total amount withheld for charity, along with the pledge card showing the name of the charity.<o:p></o:p></span></font></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">These requirements for the deduction of monetary donations do not change the long-standing requirement that a taxpayer obtain an acknowledgment from a charity for each deductible donation
(either money or property) of $250 or more. However, one statement containing all of the required information may meet both requirements.<o:p></o:p></span></font></p>
<p><strong><b><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Reminders</span></font></b></strong><o:p></o:p></p>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">To help taxpayers plan their holiday-season and year-end giving, the IRS offers the following additional reminders:<o:p></o:p></span></font></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Contributions are deductible in the year made. Thus, donations charged to a credit card before the end of 2011 count for 2011. This is true even if the credit card bill isn’t paid until 2012.
Also, checks count for 2011 as long as they are mailed in 2011.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">Check that the organization is qualified. Only donations to qualified organizations are tax-deductible. IRS Publication 78, searchable and available online, lists most organizations that are
qualified to receive deductible contributions. It can be found at IRS.gov under Search for Charities. In addition, churches, synagogues, temples, mosques and government agencies are eligible to receive deductible donations, even if they are not listed in Publication
78.<o:p></o:p></span></font> </li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">For individuals, only taxpayers who itemize their deductions on Form 1040
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://www.irs.gov/pub/irs-pdf/f1040sa.pdf">
Schedule A</a> can claim deductions for charitable contributions. This deduction is not available to individuals who choose the standard deduction, including anyone who files a short form (<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://www.irs.gov/pub/irs-pdf/f1040a.pdf">Form
1040A</a> or <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&http://www.irs.gov/pub/irs-pdf/f1040ez.pdf">
1040EZ</a>). A taxpayer will have a tax savings only if the total itemized deductions (mortgage interest, charitable contributions, state and local taxes, etc.) exceed the standard deduction. Use the 2011 Form 1040 Schedule A to determine whether itemizing
is better than claiming the standard deduction.<o:p></o:p></span></font> </li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">For all donations of property, including clothing and household items, get from the charity, if possible, a receipt that includes the name of the charity, date of the contribution, and a reasonably-detailed
description of the donated property. If a donation is left at a charity’s unattended drop site, keep a written record of the donation that includes this information, as well as the fair market value of the property at the time of the donation and the method
used to determine that value. Additional rules apply for a contribution of $250 or more.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">The deduction for a motor vehicle, boat or airplane donated to charity is usually limited to the gross proceeds from its sale. This rule applies if the claimed value is more than $500.
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Form 1098-C</a>, or a similar statement, must be provided to the donor by the organization and attached to the donor’s tax return.<o:p></o:p></span></font>
</li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">If the amount of a taxpayer’s deduction for all noncash contributions is over $500, a properly-completed
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Form 8283</a> must be submitted with the tax return.<o:p></o:p></span></font> </li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l0 level1 lfo1">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">And, as always it’s important to keep good records and receipts.<o:p></o:p></span></font>
</li></ul>
<p><font size="3" face="Times New Roman"><span style="font-size:12.0pt">IRS.gov has Additional information on charitable giving including:<o:p></o:p></span></font></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l1 level1 lfo2">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.irs.gov/charities/index.html">Charities
& Non-Profits</a><o:p></o:p></span></font> </li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l1 level1 lfo2">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjE1LjQ0NjY4MzEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjE1LjQ0NjY4MzEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgxNDczOCZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://www.irs.gov/pub/irs-pdf/p526.pdf">Publication
526</a>, Charitable Contributions.<o:p></o:p></span></font> </li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;mso-list:l1 level1 lfo2">
<font size="3" face="Times New Roman"><span style="font-size:12.0pt">On-line mini-course, Can I Deduct My Charitable Contributions?<o:p></o:p></span></font>
</li></ul>
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