The Tax Law of Charitable Giving, 6th Edition

CHAPTER TWENTY-TWOReporting Law

• § 22.1 Contribution Reporting by Individuals
• § 22.2 Contribution Reporting by C Corporations
• § 22.3 Contribution Reporting by S Corporations
• § 22.4 Contribution Reporting by Partnerships
• § 22.5 Contribution Reporting by Donees in General
  • (a) General Requirements
  • (b) Form 990, Schedule A
  • (c) Form 990, Schedule B
• § 22.6 Contribution Reporting in Unrelated Business Context
• § 22.7 Noncash Contributions Reporting Law in General
  • (a) Form 8283
  • (b) Form 990, Schedule M
• § 22.8 Contributions of Vehicles Reporting Law
• § 22.9 Contributions of Intellectual Property Reporting Law
• § 22.10 Dispositions of Contributed Property Reporting Law
• § 22.11 Personal Benefit Contract Reporting Law
• § 22.12 Split-Interest Trust Reporting Law

The federal tax law imposes a variety of reporting requirements on those who make charitable gifts and on the charitable organizations that receive them. Some of these reporting obligations are general; the making of certain types of charitable contributions triggers other reporting requirements.

§ 22.1 CONTRIBUTION REPORTING BY INDIVIDUALS

Individuals are generally required to annually file income tax returns with the IRS.¹ This return is on Form 1040.² In computing taxable income, individuals who itemize their deductions subtract those deductions from their adjusted gross income. On Form 1040, the amount of these itemized deductions is reported on line 10b.

Itemized deductions are reported on Form 1040, Schedule A. Charitable ...