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and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either meth- od. But don't deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in re- turn, such as food, entertainment, or merchandise, you can generally only de- duct the amount that is more than the value of the benefit. But this rule doesn't apply to certain membership benefits provided in return for an annual pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charita- ble organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledg- ment from the charitable organization showing the information in (1) and (2) next. 1. The amount of any money con- tributed and a description (but not value) of any property donated. 2. Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did receive any goods or services, a descrip- tion and estimate of the value must be included. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it doesn't have to de- scribe or value the benefit. In figuring whether a gift is $250 or more, don't combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate gift. If you made donations through pay- roll deductions, treat each deduction from each paycheck as a separate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduc- tion. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (in- cluding extensions) for filing your re- turn, whichever is earlier. Don't attach the contemporaneous written acknowl- edgment to your return. Instead, keep it for your records. 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 or 1040-SR, line 11. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040 or 1040-SR, line 11. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Can't Deduct • Certain contributions to charitable organizations, to the extent that you re- ceive a state or local tax credit in return for your contribution. See Pub. 526 for more details and exceptions. See Safe harbor for certain charitable contributions made in exchange for a state or local tax credit, earlier under Line 5, if your cash contribution is disallowed because you received or expected to receive a credit. • An amount paid to or for the bene- fit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or universi- ty's stadium. • Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of per- sonal pleasure, recreation, or vacation 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 16. See Line 16, later, for more information 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, no deduction is allowed until the entire interest has been transferred. • Gifts to individuals and groups that are operated for personal profit. TIP • 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), line 21) or take an educa- tion 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. A-11