A charitable contribution is defined by the Internal Revenue Services as contributions to or for the use of certain nonprofit enterprises. A charitable contribution can be either cash or noncash, which are contributions of pyhsical items such as household goods or automobiles. When donating cash a taxpayer can only deduct an amount that does not exceed 50% of his or her adjusted gross income. If the taxpayer is donating noncash items he or she is entitled to deduct the value of that property on their tax return.