Updated October 24, 2026. Quick answer: Tax Topic 506 is the IRS page on charitable contributions. It says gifts must go to qualified organizations, not individuals, and that currently the deduction is taken by itemizing on Schedule A. It also sets record rules that get stricter as a gift gets larger.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Where the deduction is taken | “Currently, you can only deduct charitable contributions if you itemize deductions on Schedule A (Form 1040), Itemized Deductions (this may be limited).” |
| Who can receive gifts | “Only qualified organizations are eligible to receive tax deductible contributions.” |
| Gifts to people | “Gifts to individuals are not deductible.” |
| Cash gift records | “you must maintain a record of the contribution: a bank record or a written communication from the qualified organization containing the name of the organization, the amount, and the date of the contribution.” |
| Noncash gifts over a threshold | “You must fill out one or more Forms 8283, Noncash Charitable Contributions and attach them to your return, if your deduction for any noncash contribution is more than $500.” |
Who can receive a deductible gift
The topic starts with where the deduction is claimed. The IRS topic says “Currently, you can only deduct charitable contributions if you itemize deductions on Schedule A (Form 1040), Itemized Deductions (this may be limited).” It then adds a change: “Beginning with tax year 2026, if you do not itemize, you may deduct up to $1,000 ($2,000 if filing jointly) of your cash contributions to certain qualified organizations.”
On the recipient, the topic says “Gifts to individuals are not deductible.” It repeats the point from the other side: “Only qualified organizations are eligible to receive tax deductible contributions.” To check an organization, the topic says “refer to our Tax Exempt Organization Search Tool.”
If you get something back, the topic says “you can only deduct the amount that exceeds the fair market value of the benefit received or expected to be received.” Our page on charitable giving covers the wider picture.
Records for cash and property
For money gifts, the topic says “you must maintain a record of the contribution: a bank record or a written communication from the qualified organization containing the name of the organization, the amount, and the date of the contribution.”
Larger gifts need more. The topic says “you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization” for any contribution of $250 or more. On property, it says “you generally can deduct the fair market value of any other property you donate to qualified organizations.” Where the gifts are listed on the return is shown on Schedule A line 11 and Schedule A line 12.
Form 8283 and appraisals
For noncash gifts, the topic says “You must fill out one or more Forms 8283, Noncash Charitable Contributions and attach them to your return, if your deduction for any noncash contribution is more than $500.”
Higher values add steps. The topic says “you must obtain a qualified appraisal of the item or group of items and fill out Form 8283, Section B.” That applies to a deduction of more than $5,000 per item or group of similar items. Our pages on Form 8283 and the appraisal requirement go further.
The topic closes with a warning: “Special rules apply to donations of certain types of property such as automobiles, inventory and certain other readily valued property.” It points to Publication 526 and Publication 561.
Where this comes from
This page describes the IRS page titled Topic no. 506, Charitable contributions, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 24 Sep 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Giving to a person and expecting a deduction. The topic says “Gifts to individuals are not deductible.”
- Deducting the full price of a charity dinner. The topic says only “the amount that exceeds the fair market value of the benefit received”
- Relying on memory for a cash gift. The topic requires “a bank record or a written communication from the qualified organization”
- Skipping the paperwork on a big noncash gift. The topic says to “obtain a qualified appraisal” above the $5,000 per item level
Related: IRS tax topics by number, Charitable giving, Form 8283, Charitable appraisal requirement, Schedule A line 11: gifts by cash or check, and Schedule A line 12: gifts other than cash or check.
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Answer againSources
- IRS, Topic no. 506, Charitable contributions (irs.gov): https://www.irs.gov/taxtopics/tc506
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.