What about charity deductions?- Frequently Asked Questions
You are not "allowed" to claim a certain amount of contributions (or any deduction), unless you actually did incur the expense. You must show proof of such expenses in the event of an audit. You may deduct cash or check contributions to any church or recognized charitable organization. You may not deduct donations to political candidates or groups, lobbying groups, foreign charities or made directly to any individual. You cannot deduct donations to "tax exempt" or "non-profit" organizations that do not qualify to accept tax-deductible donations. If you accept any goods or services in return for your donation, you must limit your deduction to the amount by which the donation exceeds that value of what you received in return.