This course explains what is a charitable deduction for income tax purposes, how to claim a deduction for charitable contributions, how much to deduct and what records should be kept. It discusses organizations that are qualified to receive deductible charitable contributions, and how to report charitable contributions. It will cover who is an organization qualified to receive deductible contributions.

We will also cover limits on the deduction if certain rules apply. At the end of this course students will have a clear understanding of Charitable Contributions that go on Schedule A Form 1040 line 19.

In addition, we have included a recent court case JUDITH GAERTTNER AND KEITH WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Filed February 14, 2012 in which the petitioners lost mainly because of inadequate records you can find this case in Appendix C following the main course material.