Page
1
*
2
*
3
*
4
*
5
*
6
Written statement.
A qualified
organization must give
you a written statement
if you make a payment to
it that is more than $75
and is partly a
contribution and partly
for goods or services.
The statement must tell
you that you can deduct
only the amount of your
payment that is more
than the value of the
goods or services you
received. It must also
give you a good faith
estimate of the value of
those goods or services.
The organization can
give you the statement
either when it solicits
or when it receives the
payment from you.
Exception. An
organization will not
have to give you this
statement if one of the
following is true:
1. The organization is:
a. The type of
organization described
in (5) under Types of
Qualified Organizations,
earlier, or
b. Formed only for
religious purposes, and
the only benefit you
receive is an intangible
religious benefit (such
as admission to a
religious ceremony) that
generally is not sold in
commercial transactions
outside the donative
context.
c. You receive only
items whose value is not
substantial as described
under Token items,
earlier.
d. You receive only
membership benefits that
can be disregarded, as
described earlier.
Expenses Paid for
Student Living With You.
You may be able to
deduct some expenses of
having a student live
with you. You can deduct
qualifying expenses for
a foreign or American
student who:
1. Lives in your home
under a written
agreement between you
and a qualified
organization (defined
later) as part of a
program of the
organization to provide
educational
opportunities for the
student,
2. Is not your relative
(defined later) or
dependent, and
3. Is a full-time
student in the twelfth
or any lower grade at a
school in the United
States.
You can deduct up to $50
a month for each full
calendar month the
student lives with you.
Any month when
conditions (1) through
(3) above are met for 15
or more days counts as a
full month.
Qualified
organization.
For these purposes, a
qualified organization
can be any of the
organizations described
earlier under
Organizations That
Qualify To Receive
Deductible
Contributions, except
those in (4) and (5).
For example, if you are
providing a home for a
student through a state
or local government
agency, you cannot
deduct your expenses as
charitable
contributions.
Relative. The term
“relative” means any of
the following persons.
· Your child, stepchild,
foster child, or a
descendant of any of
them (for example, your
grandchild). A legally
adopted child is
considered your child.
· Your brother, sister,
half brother, half
sister, stepbrother, or
stepsister.
· Your father, mother,
grandparent, or other
direct ancestor.
· Your stepfather or
stepmother.
· A son or daughter of
your brother or sister.
· A brother or sister of
your father or mother.
· Your son-in-law,
daughter-in-law,
father-in-law,
mother-in-law,
brother-in-law, or
sister-in-law.
Page
1
*
2
*
3
*
4
*
5
*
6
