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$1,300, treat each $25 payment as a sep- arate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a sepa- rate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. You must get the statement by the date you file your return or the due date (including exten- sions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your re- cords. Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Cannot Deduct Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vaca- tion in the travel. Political contributions. Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the in- structions for Line 28 for more informa- tion on gambling losses. Value of your time or services. Value of blood given to a blood bank. The transfer of a future interest in tangible personal property (generally, until the entire interest has been transfer- red). Gifts to individuals and groups that are run for personal profit. Gifts to foreign organizations. But you may be able to deduct gifts to cer- tain U.S. organizations that transfer TIP funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. Gifts to organizations engaged in certain political activities that are of di- rect financial interest to your trade or business. See section 170(f)(9). Gifts to groups whose purpose is to lobby for changes in the laws. Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. Value of benefits received in con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions. Cost of tuition. But you may be able to deduct this as a job education ex- pense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863). Line 16 Gifts by Cash or Check Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses). Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records. Line 17 Other Than by Cash or Check Enter on line 17 the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the val- ue of donated property, see Pub. 561. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehi- cle, boat, or airplane, you must also at- tach a statement from the charitable or- ganization to your paper return. The or- ganization may use Form 1098-C to pro- vide the required information. If your to- tal deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for de- tails. Contributions of clothing and house- hold items. A deduction for these con- tributions will be allowed only if the items are in good used condition or bet- ter. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the prop- erty. For each gift of property, you should also keep reliable written records that include: How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. The cost or other basis of the prop- erty if you must reduce it by any ordina- ry income or capital gain that would have resulted if the property had been sold at its fair market value. How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. Any conditions attached to the gift. A-10