Tax Issues (Development)

The Alliance has compiled this set of tax issue resources from throughout the nonprofit sector.

Publication 526: Charitable Contributions

The Internal Revenue Service (IRS) website provides access to several relevant publications and forms (PDF) that can be helpful to donors. Publication 526: Charitable Contributions address contributions of property, insubstantial benefits (e.g., newsletters, free parking, free admission), fair market value, unrelated use, appraisals and bargain sales.

Publication 1771: Substantiation and Disclosure Requirements

The Internal Revenue Service (IRS) website provides access to several relevant publications and forms (PDF) that can be helpful to both institutions and donors. Publication 1771: Charitable Contributions-Substantiation and Disclosure Requirements helps explain, in layman’s terms, the federal tax law for organizations that receive tax-deductible charitable contributions and for taxpayers who make contributions.

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