Amounts You Can't Deduct

Certain contributions to charitable organizations to the extent that you receive a state or local tax credit in return for your contribution. See Pub. 526 for more details and exceptions. See Safe harbor for certain charitable contributions made in exchange for a state or local tax credit , earlier under Line 5, if your cash contribution is disallowed because you received or expected to receive a credit.

An amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university's stadium.

Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel.

Political contributions.

Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups.

Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 16. See Line 16 , later, for more information on gambling losses.

Value of your time or services.

Value of blood given to a blood bank.

The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred.

Gifts to individuals and groups that are operated for personal profit.

Gifts to foreign organizations. However, you may be able to deduct gifts to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details.

Gifts to organizations engaged in certain political activities that are of direct financial interest to your trade or business. See section 170(f)(9).

Gifts to groups whose purpose is to lobby for changes in the laws.

Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce.

Value of benefits received in connection with a contribution to a charitable organization. See Pub. 526 for exceptions.

Cost of tuition. However, you may be able to take an education credit (see Form 8863).