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Contributions You Can't Deduct There are some contributions you can't deduct and others you can deduct only in part. You can't deduct as a charitable contribu- tion: 1. A contribution to a specific individual, 2. A contribution to a nonqualified organiza- tion, 3. The part of a contribution from which you receive or expect to receive a benefit, 4. The value of your time or services, 5. Your personal expenses, 6. A qualified charitable distribution from an individual retirement arrangement (IRA), 7. Appraisal fees, 8. Certain contributions to donor-advised funds, or 9. Certain contributions of partial interests in property. Detailed discussions of these items follow. Contributions to Individuals You can't deduct contributions to specific indi- viduals, including the following. • Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. • Contributions to individuals who are needy or worthy. You can't deduct these contribu- tions even if you make them to a qualified organization for the benefit of a specific person. But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you don't indicate that your contribution is for a specific per- son. Example. You can deduct contribu- tions to a qualified organization for flood relief, hurricane relief, or other disaster re- lief. However, you can’t deduct contribu- tions earmarked for relief of a particular in- dividual or family. • Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. • Expenses you paid for another person who provided services to a qualified organiza- tion. Example. Your son does missionary work. You pay his expenses. You can't claim a deduction for your son's unreim- bursed expenses related to his contribu- tion of services. • Payments to a hospital that are for a spe- cific patient's care or for services for a spe- cific patient. You can't deduct these pay- ments even if the hospital is operated by a city, state, or other qualified organization. If you made a contribution for the relief of the families of victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, and meet the requirements, de- scribed earlier under Virginia Beach Strong Act, this contribution isn’t considered a contribution to a specific individual. Contributions to Nonqualified Organizations You can't deduct contributions to organizations that aren't qualified to receive tax-deductible contributions, including the following. 1. Certain state bar associations if: a. The bar isn't a political subdivision of a state; b. The bar has private, as well as public, purposes, such as promoting the pro- fessional interests of members; and c. Your contribution is unrestricted and can be used for private purposes. 2. Chambers of commerce and other busi- ness leagues or organizations. 3. Civic leagues and associations. 4. Country clubs and other social clubs. 5. Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. (See Canadian charities, Mexican charities, and Israeli charities un- der Organizations That Qualify To Receive Deductible Contributions, earlier.) Also, you can't deduct a contribution you made to any qualifying organization if the contri- bution is earmarked to go to a foreign or- ganization. However, certain contributions to a qualified organization for use in a pro- gram conducted by a foreign charity may be deductible as long as they aren't ear- marked to go to the foreign charity. For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the con- tributed funds. The contribution is also de- ductible if the foreign charity is only an ad- ministrative arm of the qualified organization. 6. Homeowners' associations. 7. Labor unions. 8. Political organizations and candidates. Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contri- bution to a qualified organization, you can't de- duct the part of the contribution that represents the value of the benefit you receive. See Contri- butions From Which You Benefit under Contri- butions You Can Deduct, earlier. These contri- butions include the following. • Contributions to a college or university if the amount paid is to (or for the benefit of) a college or university in exchange for TIP tickets (or the right to buy tickets) to an ath- letic event in an athletic stadium of the col- lege or university. • Contributions from which you receive or expect to receive a credit or deduction against state or local taxes unless an ex- ception applies. See State or local tax credit and State or local tax deduction, ear- lier. • Contributions for lobbying. This includes amounts you earmark for use in, or in con- nection with, influencing specific legisla- tion. • Contributions to a retirement home for room, board, maintenance, or admittance. Also, if the amount of your contribution de- pends on the type or size of apartment you will occupy, it isn't a charitable contribu- tion. • Costs of raffles, bingo, lottery, etc. You can't deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. For information on how to report gambling winnings and losses, see Expen- ses You Can Deduct in Pub. 529. • Dues to fraternal orders and similar groups. However, see Membership fees or dues under Contributions From Which You Benefit, earlier. • Tuition, or amounts you pay instead of tui- tion. You can't deduct as a charitable con- tribution amounts you pay as tuition even if you pay them for children to attend paro- chial schools or qualifying nonprofit day- care centers. You also can't deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “dona- tion.” • Contributions connected with split-dollar insurance arrangements. You can't deduct any part of a contribution to a qualified or- ganization if, in connection with the contri- bution, the organization directly or indi- rectly pays, has paid, or is expected to pay any premium on any life insurance, annu- ity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a quali- fied charitable organization) is a benefi- ciary. Example. You donate money to a qualified organization. The charity uses the money to purchase a cash value life insur- ance policy. The beneficiaries under the in- surance policy include members of your family. Even though the charity may even- tually get some benefit out of the insurance policy, you can't deduct any part of the donation. Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than an SEP or SIMPLE IRA, to certain qualified organizations. You must have been at least age 701/2 when the distribution was made. Your total QCDs for the year can't be more than $100,000. If all the requirements are met, a QCD is non- taxable, but you can't claim a charitable contri- bution deduction for a QCD. See Pub. 590-B, Publication 526 (2021) Page 7