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Noncash contributions to 50% limit organi- zations. If you make noncash contributions to organizations described earlier under First cate- gory of qualified organizations (50% limit organ- izations), your deduction for the noncash contri- butions is limited to 50% of your AGI minus your cash contributions subject to the 60% limit. Capital gain property exception. A 30% limit applies to noncash contributions of capital gain property if you figure your deduction using fair market value without reduction for apprecia- tion. See Certain capital gain property contribu- tions to 50% limit organizations, later, under Limits based on 30% of adjusted gross income, for more information. “For the use of” contribution exception. A 20% or 30% limit applies to noncash contribu- tions that are “for the use of” the qualified or- ganization instead of “to” the qualified organiza- tion. A contribution is “for the use of” a qualified organization when it is held in a legally enforce- able trust for the qualified organization or in a similar legal arrangement. If the noncash contri- bution is capital gain property, see Limit based on 20% of adjusted gross income, later, for more information; otherwise, see Contributions to the second category of qualified organiza- tions or “for the use of” any qualified organiza- tion, later, under Limits based on 30% of adjus- ted gross income, for more information. Qualified conservation contributions. Your deduction for qualified conservation contribu- tions (QCCs) is limited to 50% of your AGI mi- nus your deduction for all other charitable con- tributions. If you are a farmer or rancher, go to Qualified conservation contributions of farmers or ranchers, earlier, under Lim- its based on 100% of adjusted gross income, to see if that limit applies to your QCC instead. Limits based on 30% of adjusted gross income (AGI) These are two 30% limits that may apply to your contributions. The 30% limit for capital gain property contributions to a 50% limit organiza- tion is separate from the 30% limit that applies to your other contributions. Both are separately reduced by contributions made to a 50% limit organization, but the amount allowed after ap- plying one of the 30% limits doesn't reduce the amount allowed after applying the other 30% limit. However, as a result of applying the sepa- rate limits, the total contributions subject to a 30% limit will never be more than 50% of your AGI. Example. Your AGI is $50,000. During the year, you gave capital gain property with a fair market value of $15,000 to an organization de- scribed earlier under First category of qualified organizations (50% limit organizations). You don’t choose to reduce the property’s fair mar- ket value by its appreciation in value. You also gave $10,000 cash to a qualified organization that is described earlier under Second category of qualified organizations (meaning it isn’t a 50% limit organization). The $15,000 contribu- tion of capital gain property is subject to one 30% limit and the $10,000 cash contribution is TIP subject to the other 30% limit. The $10,000 cash contribution is fully deductible because the contribution is not more than the smaller of (i) 30% of your AGI ($15,000) and (ii) 50% of your AGI minus all contributions to a 50% limit organ- ization ($25,000 - $15,000 = $10,000). The $15,000 is also fully deductible because the contribution is not more than 30% of your AGI minus all contributions to a 50% limit organiza- tion subject to the 60% or 50% limit (other than qualified conservation contributions) ($25,000 - $10,000 = $15,000). Neither amount is reduced by the other, so the total deductible contribution is $25,000 (which is also not more than $50,000 of your AGI). Contributions to the second category of qualified organizations or “for the use of” any qualified organization. If you make cash contributions or noncash contributions (other than capital gain property) during the year (1) to an organization described earlier under Second category of qualified organizations, or (2) “for the use of” any qualified organization, your de- duction for those contributions is limited to 30% of your AGI, or if less, 50% of your AGI minus all your contributions to 50% limit organizations (other than contributions subject to a 100% limit or qualified conservation contributions). For this purpose, contributions to 50% limit organiza- tions include all capital gain property contribu- tions to a 50% limit organization (other than qualified conservation contributions), even those that are subject to the 30% limit, dis- cussed later. A contribution is “for the use of” a qualified organization when it is held in a legally enforce- able trust for the qualified organization or in a similar legal arrangement. If you make a contribution of capital gain property to an organization other than a 50% limit organization or “for the use of” any qualified organization, see Limit based on 20% of adjus- ted gross income, later. Student living with you. Deductible amounts you spend on behalf of a student living with you are subject to this 30% limit. These amounts are considered a contribution for the use of a qualified organization. See Expenses Paid for Student Living With You, earlier, for more information. Certain capital gain property contributions to 50% limit organizations. Your noncash contributions of capital gain property to 50% limit organizations is limited to 30% of your ad- justed gross income minus all your contribu- tions to 50% limit organizations that are subject to the 60% and 50% limits (other than qualified conservation contributions). The limit that ap- plies to capital gain property contributions to 50% limit organizations doesn’t apply to quali- fied conservation contributions. If you are mak- ing a qualified conservation contribution (QCC), see Qualified conservation contributions and Qualified conservation contributions of farmers and ranchers, earlier, for the limits to apply to a QCC. Election to apply the 50% limit. You may choose the 50% limit for contributions of capital gain property to organizations described earlier under First category of qualified organizations (50% limit organizations) instead of the 30% limit that would otherwise apply. See Capital gain property election, later, under How To Fig- ure Your Deduction When Limits Apply, for more information about making this election and how to adjust the amount of your contribu- tion. Limit based on 20% of adjusted gross income (AGI) If you make noncash contributions of capital gain property during the year (1) to an organiza- tion described earlier under Second category of qualified organizations, or (2) “for the use of” any qualified organization, your deduction for those contributions is limited to 20% of your AGI or, if less, the smallest of the following. 1. 30% of your AGI minus all your contribu- tions that are subject to a limit based on 30% of AGI. 2. 30% of your AGI minus all your capital gain contributions that are subject to the limit based on 30% of AGI. 3. 50% of your AGI minus all contributions subject to the limits based on 60%, 50%, and 30% of AGI (other than qualified con- servation contributions). A contribution is “for the use of” a qualified organization when it is held in a legally enforce- able trust for the qualified organization or in a similar legal arrangement. How To Figure Your Deduction When Limits Apply If your contributions are subject to more than one of the limits discussed earlier, use the fol- lowing steps to figure the amount of your contri- butions that you can deduct. 1. Cash contributions that you elected not to treat as Qualified cash contributions for 2021, subject to the limit based on 60% of adjusted gross income (AGI). Deduct the contributions that don't exceed 60% of your AGI. 2. Noncash contributions (other than quali- fied conservation contributions) subject to the limit based on 50% of AGI. Deduct the contributions that don’t exceed 50% of your AGI minus your cash contributions to a 50% limit organization (other than contri- butions subject to a limit based on 100% of AGI). 3. Cash and noncash contributions (other than capital gain property) subject to the limit based on 30% of AGI. Deduct the contributions that don’t exceed the smaller of: a. 30% of your AGI, or b. 50% of your AGI minus your contribu- tions to a 50% limit organization (other than contributions subject to a limit based on 100% of AGI or qualified conservation contributions), including capital gain property subject to the limit based on 30% of AGI. Page 16 Publication 526 (2021)