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Gifts to Charity - What is a "qualifying organization"?

For your donation or contribution to be deductible, the primary function or purpose of the organization that you donated to must be one of the following: Religious Charitable Educational Scientific Literary The prevention of cruelty to children or animals Certain organizations that foster national or international amateur sports competition also qualify. War veteran's organizations, including posts, auxiliaries, trusts, or foundations, organized in the U.S. or any of its possessions. Domestic fraternal societies, orders, and associations operating under the lodge system (to be deductible, the contribution must be used soley for the purposes listed above- Charitable, Literary, etc.). Certain nonprofit cemetery companies or corporations (the contribution is not deductible if it can be used for the case of a specific lot or mausoleum crypt). The United States or any state, the District of Columbia, a U.S. possession, a political subdivision of state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions (to be deduction, your contribution must be made solely for public purposes). If you made a contribution, but are not sure if the organization qualifies as charitable, you can either: Check with the organization that you contributed to.They should be able to provide you with verification of their charitable status. Call the IRS Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500.They are available Monday through Friday from 8:30 a.m. to 4:30 p.m. EST. Review Charitable Contributions, Publication 526 for more information.

An Overview of Deductions for Gifts to Charity

You can deduct contributions or gifts that you may have made to various organizations during the tax year. Qualifying contributions can be made in cash, property (clothing, furniture, household items, or vehicles), or out-of-pocket

What Gifts and Donations to Charity can I Deduct?

The IRS allows certain deductions for charity donations made by you throughout the tax year. The IRS allows you to deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary

Dependents/Qualifying Person

Basic Information for Dependent(s) or Qualifying Person(s)

Dependents/Qualifying Person

Basic Information for Dependents/Qualifying Persons. You can update, add, or delete your dependent information as necessary.

What is a "Qualifying Child"?

A “ qualifying child ” may enable a taxpayer to claim several tax benefits, such as Head of Household filing status, the exemption for a dependent, the child tax credit, the child and dependent care credit and the earned income tax credit

What are "qualifying education expenses"?

For purposes of the student loan interest deduction , these expenses are the total costs of attending an eligible educational institution, including graduate school. They include amounts paid for the following items. Tuition and fees. Room and board. Books, supplies, and equipment. Other necessary expenses ( such as transportation ). The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance ( for federal financial aid purposes ) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Eligible educational institution: An eligible educational institution is any college, university, vocational school, or other post-secondary educational institution eligible to participate in a student aid program administered by the Department of Education. It includes virtually all accredited public, nonprofit, and proprietary ( privately owned profit-making ) post-secondary institutions. Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs. For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. For further information regarding Tax Benefits for Education, please click here .

Check if this qualifying person was NOT YOUR DEPENDENT

Check this box if you are claiming someone who is not your dependent, i.e., if you do not want to claim the exemption amount for this individual. For Example, a child of separated parents may be listed as a qualifying person on your return

Basic > Dependent/Qualifying Child Information > Married dependent

Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption

Basic Information >> Dependents >> Dependent/Qualifying Child Information

has lasted or can be expected to last continuously for at least a year, or that the condition can lead to death. Check if this qualifying child is NOT YOUR DEPENDENT: If you are listing this person on your return for the purposes of Earned