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valuation misstatement of the value of the prop- erty claimed on the return or claim for refund that is based on my appraisal, I may be subject to a penalty under section 6695A of the Internal Revenue Code, as well as other applicable pen- alties. I affirm that I have not been at any time in the 3-year period ending on the date of the ap- praisal barred from presenting evidence or testi- mony before the Department of the Treasury or the Internal Revenue Service pursuant to 31 U.S.C. 330(c).” Qualified Conservation Contribution If the contribution was a qualified conservation contribution, your records must also include the fair market value of the underlying property be- fore and after the contribution and the conser- vation purpose furthered by the contribution. For more information, see Qualified Conser- vation Contribution, earlier, and in Pub. 561. Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expen- ses, considered separately, of $250 or more (for example, you pay $250 for an airline ticket to attend a convention of a qualified organiza- tion as a chosen representative), related to those services, the following two rules apply. 1. You must have adequate records to prove the amount of the expenses. 2. You must get an acknowledgment from the qualified organization that contains: a. A description of the services you pro- vided, b. A statement of whether or not the or- ganization provided you any goods or services to reimburse you for the ex- penses you incurred, c. A description and a good faith esti- mate of the value of any goods or services (other than intangible reli- gious benefits) provided to reimburse you, and d. A statement that the only benefit you received was an intangible religious benefit, if that was the case. The ac- knowledgment doesn't need to de- scribe or estimate the value of an in- tangible religious benefit (defined earlier under Acknowledgment). You must get the acknowledgment on or before the earlier of: 1. The date you file your return for the year you make the contribution, or 2. The due date, including extensions, for fil- ing the return. Car expenses. If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Whether your records are considered reliable depends on all the facts and circumstances. Generally, they may be considered reliable if you made them regularly and at or near the time you had the ex- penses. For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable pur- pose. If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. See Car expenses under Out-of-Pocket Ex- penses in Giving Services, earlier, for the ex- penses you can deduct. How To Report Report your charitable contributions on Sched- ule A (Form 1040), lines 11 through 14. If you made noncash contributions, you may also be required to fill out parts of Form 8283. See Noncash contributions, later. Cash contributions and out-of-pocket ex- penses. Enter your cash contributions, includ- ing out-of-pocket expenses, on Schedule A (Form 1040), line 11. Reporting expenses for student living with you. If you claim amounts paid for a stu- dent who lives with you, as described earlier un- der Expenses Paid for Student Living With You, you must submit with your return: 1. A copy of your agreement with the organi- zation sponsoring the student placed in your household, 2. A summary of the various items you paid to maintain the student, and 3. A statement that gives: a. The date the student became a mem- ber of your household, b. The dates of his or her full-time at- tendance at school, and c. The name and location of the school. Noncash contributions. Enter your noncash contributions on Schedule A (Form 1040), line 12. Total deduction over $500. If your total deduction for all noncash contributions for the year is over $500, you must complete Form 8283 and attach it to your Form 1040 or 1040-SR. Use Section A of Form 8283 to report noncash contributions for which you claimed a deduction of $5,000 or less per item (or group of similar items). Also use Section A to report contributions of publicly traded securities. See Deduction over $5,000 next, for the items you must report on Section B. The IRS may disallow your deduction for noncash charitable contributions if it is more than $500 and you don't submit Form 8283 with your return. Deduction over $5,000. You must com- plete Section B of Form 8283 for each item or group of similar items for which you claim a de- duction of over $5,000. (However, if you con- tributed publicly traded securities, complete Section A instead.) In figuring whether your de- duction for a group of similar items was more than $5,000, consider all items in the group, even if items in the group were donated to more than one organization. However, you must file a separate Form 8283, Section B, for each organ- ization. The organization that received the prop- erty must complete and sign Part V of Sec- tion B. Vehicle donations. If you donated a car, boat, airplane, or other vehicle, you may have to attach a copy of Form 1098-C (or other state- ment) to your return. For details, see Cars, Boats, and Airplanes, earlier. Clothing and household items not in good used condition. You must include with your return a Qualified appraisal, which is pre- pared by a Qualified appraiser, of any single do- nated item of clothing or any donated house- hold item that isn't in good used condition or better and for which you deduct more than $500. See Clothing and Household Items, ear- lier. Qualified appraisal. A qualified appraisal is an appraisal document that: • Is made, signed, and dated by a qualified appraiser (defined later) in accordance with generally accepted appraisal stand- ards; • Meets the relevant requirements of Regu- lations section 1.170A-17(a); • Has a valuation effective date no earlier than 60 days before the date of the contri- bution and no later than the date of the contribution. For an appraisal report dated on or after the date of the contribution, the valuation effective date must be the date of the contribution; and • Does not involve a prohibited appraisal fee. You must receive the qualified appraisal be- fore the due date, including extensions, of the return on which a charitable contribution deduc- tion is first claimed for the donated property. If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. Qualified appraiser. A qualified appraiser is an individual with verifiable education and ex- perience in valuing the type of property for which the appraisal is performed. 1. The individual: a. Has earned an appraisal designation from a generally recognized profes- sional appraiser organization, or b. Has met certain minimum education requirements and 2 or more years of experience. To meet the minimum ed- ucation requirement, the individual must have successfully completed professional or college-level course- work obtained from: i. A professional or college-level educational organization, Page 22 Publication 526 (2021)