Question

During 2016, Eric gave $260 to his church for which he received a written acknowledgement. He also has receipts for $75 given to the Boy Scouts of America and $125 given to the Mexican Red Cross. Eric gave the Salvation Army old clothes worth $150 (original cost $1,700). Last year, Eric had a large contribution and could not deduct $800 of it due to the 50 percent limitation. This year Eric’s adjusted gross income is $21,325. Use the Gifts to Charity section of Schedule A on Page 5-5 to calculate Eric’s deduction for the current year.

Answer 1

Gifts to Charity	16	Gifts by cash or check. If you made any gift of $250 or more, see instructions	16	335		(260+75)
	17	Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over S500	17	150
	18	Carryover from prior years	18	800
	19	Add lines 16 through 18			$        1,285
	Note: Charity to Mexican red cross is not eligible.