Over the past year the IRS has made some changes to the way they handle charitable contribution deductions. To help you with claiming your charitable contributions, please consult the following summary of some important rules.

• In order to be deductible, clothing and household items (such as furniture, appliances, linens, etc.) donated to charity must be in "good used condition" or better. However, you can claim a deduction of more than $500.00 for any single item – regardless of the condition – if your return includes a qualified appraisal of the items.

• To deduct any charitable donation of money you must have a written bank record or written document from the charity showing the name of the charity, the date, and the amount donated. Donations of money include those made in cash or by check, electric funds transfer, credit card payments, and payroll deductions.

• Charitable contributions are deductible in the year they are made. Therefore donations charged to a credit card before the end of the year should be included in that year’s tax returns. Also, checks are counted in the year they are mailed, even if they are not cashed until a later date.

• Only donations to qualified organizations are eligible for charitable contribution deductions. For a list of most organizations that are qualified to receive charitable contributions you should read IRS Publication 78. However, churches, synagogues, temples, mosques and government agencies are all eligible even though they are not listed in Publication 78.

• The deduction amount for a motor vehicle, boat, or airplane donated is limited to the gross proceeds from its sale. This rule applies only if the claimed value of the vehicle is $500 or more.