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For contributions of $250 or more, you must also have a contemporaneous written acknowledgment from the chari- table organization. See Gifts of $250 or more, earlier, for more information. You will still need to keep a record of when you made the cash contribution if the contemporaneous written acknowledg- ment doesn't include that information. Qualified Contributions In general, you can elect to treat gifts by cash or check as qualified contributions if the gift was paid in 2020 to a qualified charitable organization. This election isn't available for contributions to an or- ganization described in IRC 509(a)(3) or for the establishment of a new, or main- tenance of an existing, donor advised fund. For details, see Pub. 526. Qualified contributions are not sub- ject to a limitation based on a percentage of adjusted gross income; however, cer- tain limits may apply if your qualified contributions are more than the amount on Form 1040 or 1040-SR, line 11, mi- nus all other allowable 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. 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. Deduction for gifts other than by cash or check limited. If your deduction for the contributions of property other than by cash or check is limited, see Pub. 526 to figure the amount you can deduct. Only enter on line 12 the deductible val- ue of your contributions of property oth- er than by cash or check. Valuing contributions of used items. If you gave used items, such as clothing or furniture, deduct their fair market val- ue at the time you gave them. Fair mar- ket 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 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. 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. If the gift of property is $250 or more, you must also have a contempora- neous written acknowledgment from the charity. See Gifts of $250 or more, earli- er, for more information. Form 8283 doesn't satisfy the contemporaneous written acknowledgment requirement, and a contemporaneous written ac- knowledgment isn't a substitute for the other records you may need to keep if you gave property. If your total deduction for gifts of property is over $500, you gave less than your entire inter- est in the property, or you made a quali- fied conservation contribution, your re- cords should contain additional infor- mation. See Pub. 526 for details. Line 13 Carryover From Prior Year You may have contributions that you couldn't deduct in an earlier year be- cause they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your car- ryover amounts as applied to those amounts in the earlier year. After apply- ing those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for de- tails. Casualty and Theft Losses Line 15 Complete and attach Form 4684 to fig- ure the amount of your loss. Only enter the amount from Form 4684, line 18, on line 15. CAUTION ! A-12