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• 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, no deduction is allowed until the entire interest has been transferred. • Gifts to individuals and groups that are operated for personal profit. • Gifts to foreign organizations. However, you may be able to deduct gifts to certain U.S. organizations that transfer 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. However, you may be able to deduct this as part of the tui- tion and fees deduction (see Schedule 1 (Form 1040 or 1040-SR), line 21) or take an education credit (see Form 8863). Line 11 Gifts by Cash or Check Enter on line 11 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. For more information about the limits on de- ducting gifts, see Limit on the amount you can deduct, earlier. If your deduc- tion is limited, you may have a carry- over to next year. See Pub. 526 for more information. Deduction for gifts by cash or check limited. If your deduction for the gifts you made in cash or by check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 11 the de- ductible value of gifts you made in cash or by check. 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. Don't attach the record to your tax return. Instead, keep it with your other tax records. Qualified Contributions If you made a gift by cash or check in 2018 that meets cer- tain requirements described in Pub. 526, you may be able to elect to treat that gift as a qualified contribution on your 2018 tax return. See IRS.gov/ Form1040X for more information about amending a tax return. In general, you can elect to treat gifts by cash or check as qualified contributions if: • The gift was paid in 2019, to cer- tain qualified charitable organizations, • The gift was made for relief efforts in the disaster area of a federally de- clared disaster eligible for this tax relief, and • You obtained, from the qualified charitable organization, a written state- ment that the contribution was used (or is to be used) for relief efforts in those areas. For details, including the types of chari- table organizations that qualify and the descriptions of the disaster areas eligible for this tax relief, see Pub. 526. Qualified contributions are not sub- ject to the adjusted gross income limita- tion; however, certain limits may apply if your qualified contributions are more than the amount on Form 1040 or 1040-SR, line 8b, minus all other allow- able contributions. For details, see Pub. 526. Include any contributions that you elect to treat as qualified contributions in the total amount reported on line 11. In- dicate the election by also entering the amount of your qualified contributions on the dotted line next to the line 11 en- try space. TIP Line 12 Other Than by Cash or Check Enter on line 12 the total value of your contributions of property other than by cash or check, unless a limit on deduct- ing gifts applies to you. For more infor- mation about the limits on deducting gifts, see Limit on the amount you can deduct, earlier. If your deduction is limi- ted, you may have a carryover to next year. See Pub. 526 for more informa- tion. If you gave used items, such as cloth- ing 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 de- tails on determining the value of donated property, see Pub. 561. Deduction more than $500. 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. Contribution of motor vehicle, boat, or airplane. 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 doesn't 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. A-12