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To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Acknowledgment 20 Contemporaneous 20 Adoption expenses 8 Airplanes, donations of 8 Appraisal fees 8 Assistance (See Tax help) B Bargain sales 13 Blood donated 8 Boats, donations of 8 Boats, fair market value 11 C Canadian charity 3 Capital gain property 12 Car expenses 6, 22 Carryovers 19 Cars, donations of 8 Cash contributions, substantiation requirements 20 Charity benefit events 4 Church deacon 6 Clothing: Fair market value of 11 Contributions from which you benefit 4, 7 Contributions of property 8 Contributions subject to special rules: Car, boat, or airplane: 1098–C 8 Clothing 8 Fractional interest in tangible personal property 8 Future interest in tangible personal property 8 Household items 8 Inventory from your business 8 Partial interest in property 8 Patent or other intellectual property 8 Property subject to a debt 8 Qualified conservation contribution 8 Taxidermy property 8 Contributions to nonqualified organizations: Foreign organizations 7 Contributions you can deduct 3 Conventions of a qualified organization 6 D Daily allowance (per diem) from a charitable organization 6 Deduction limits 14 Determining fair market value 11 Disaster relief 1 Donor-advised funds 8 E Easement 10 F Food inventory 13 Foreign organizations: Canadian 3 Israeli 3 Mexican 3 Form: 8282 23 8283 22 Foster parents 6 Future interests in property 10 H Historic building 10 Household items: Fair market value of 11 How to report 22 Noncash contributions 22 I Introduction 2 Inventory 13 Israeli charity 3 L Legislation, influencing 7 Limit on itemized deductions 1 Limits on deductions 14 Calculation 16 M Meals 8 Membership fees or dues 4 Mexican charity 3 Motor vehicles, donations of 8 Motor vehicles, fair market value 11 N Noncash contributions 20 How to report 22 Substantiation requirements 20 Nondeductible contributions 7 O Ordinary income property 12 Out-of-pocket expenses 14 Out-of-pocket expenses in giving services 5 P Payroll deductions 20 Penalty, valuation overstatement 14 Personal expenses 8 Private foundation 15 Private nonoperating foundation 12, 15 Private operating foundation 15 Property: Bargain sales 13 Basis 12 Capital gain 12 Capital gain election 17 Decreased in value 12 Future interests 10 Increased in value 12 Inventory 13 Ordinary income 12 Unrelated use 12 Publications (See Tax help) Q Qualified appraisal 22 Qualified appraiser 22 Qualified charitable distributions 7 Qualified organizations: Foreign qualified organizations: Canadian 2 Israeli 2 Mexican 2 Types 2 R Raffle or bingo 7 Recapture: No exempt use 13 Recapture of deduction of fractional interest in tangible personal property: Additional tax 10 Reminders: Disaster relief 1 Reporting 22 Retirement home 7 S Services, value of 8 Split-dollar insurance arrangements 7 Student 5 Exchange program 5 Student living with you 5, 22 Substantiation requirements 20 T Tangible personal property: Future interest in 10 Tax help 23 Time, value of 8 Token items 4 Travel expenses 6 Travel expenses for charitable services 6 Tuition 7 U Underprivileged youths 6 Uniforms 6 Unrelated use 12 V Volunteers 6 W Whaling captain 6 When to deduct 14 Page 26 Publication 526 (2020)