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Book Aid International

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Join us as we use the power of books to help 10 million children and young people in Africa unlock their potential. 

Books give people power

They provide the information and the inspiration that people need to build a more equal future. So we work for a world where everyone has access to books.

Veronica in Liberia

I would say to somebody who says books are not important, don’t fool yourself. If you can read, you can lead.

Emilina Palasido in Malawi

“I believe that books are very important. When the children read books they open up their minds.”

Dalitso in Malawi

My school performance is changing because of the library and if the books were not there it would decline.

Rogers in Uganda

Thanks to our mountain bike library, I’ve seen how books give people power

Davidson in Malawi

Now, when my daughter comes home from school, she reads to me things that I cannot read.

Ahmed Makkour in Syria

The cost of a book could be $100. That $100 could be a month’s worth of food for a whole family.

Mr. Musa Mansaray in Sierra Leone

If we hadn’t received books from Book Aid International, it would have been so challenging for us to serve the public.

Habiba in Greece

I think the books are very good for me – for my heart.

Eletina in Malawi

If I never had access to books, things would be different

Justin in Kenya

If I had no access to books life would be very bad. I would not be able to reach the place where I want to be.

Ugbaad Abdillahi Mohamed in Somaliland

You fall in love with the books when you read today. Then tomorrow you will have the appetite to read again.

Ridwan Mahamoud Ahmed in Somaliland

“If I didn’t have the books provided by Book Aid international, my knowledge wouldn’t be at this level.”

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Where to donate used books: 14 great places to make a positive impact.

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Picture this: You find yourself surrounded by an impressive collection of books, unsure of your next steps as you simply have no clue what to do with old books .

You can be a voracious bibliophile, a habitual book collector, or you can be just looking to declutter your room and make room for new reads, it’s apparent that donating your used books can be immensely rewarding.

In addition, donating books reduces waste and promotes sustainability by giving them a second life. As a result, instead of letting your books collect dust on shelves or, worse, become debris in a landfill, you’re extending their lifespan.

If you’re wondering what to do with all those gently used books that have brought you so much joy, then you’re in the right place. In this blog, we’ll explore some fantastic options for donating your pre-loved books, so stay tuned for some great insights and ideas!

1. Local Libraries

Commonly, local libraries warmly accept book donations, as they rely on community support to maintain their collections. Libraries are always in need of new materials to add to their collection, and your donated books can provide countless hours of discovery, knowledge, and inspiration to fellow book lovers. Before donating to a library, it’s helpful to ensure that the books are in good condition and to check if there are any specific requirements for donations. It’s prudent to reach out to your local library for details about their donation policies and any specific genres or types of books they are currently seeking.

2. Nonprofit Organizations

Nonprofit organizations are truly the unsung heroes when it comes to accepting book donations and ensuring that they reach communities in need. These book charities actively seek book donations to support literary initiatives and promote education. By donating your books to these organizations, you can truly make a global impact on literacy and education. If you’re eager to give your books a new home and contribute to a positive cause, be sure to explore our article featuring the top book charities in the US where you can make a meaningful donation.

Organize your books beforehand, sorting them by categories, to assist both yourself and the receiving nonprofit. While perfection isn’t mandatory, tidying up your books can go a long way. If your books have been sitting on the shelf for a while, consider giving them a quick dusting and wipe down before donating them. This shows that you value the donation and want to provide quality books to the organization.

3. Theaters

Have ever thought that many theaters actually welcome book donations? Whether it’s for their lobby displays or for actors to use as part of their character research, your donated books can find a new home in the creative world of theater. Imagine the joy of seeing your favorite stories inspire the next big performance! Besides, many theaters also have programs or partnerships with local libraries and schools to provide books for children and adults. That’s why donating your used books to theaters not only helps to champion literacy and education but also bolsters the performing arts. Should you find books awaiting new purpose, why not approach local theaters to see if they accept book donations?

4. Hospitals and Care Facilities

Books donated to hospitals and care institutions serve as balm and leisure for patients during their stay. Many patients and residents spend a significant amount of time within these establishments, so having some books at their disposal can help mitigate boredom and provide a sense of normalcy during challenging times. From glossy magazines, uplifting novels to an inspiring memoir and other reading materials, such content can provide a peaceful distraction and promote a sense of relaxation and comfort. Donations to these facilities should be thoughtfully chosen to cater to a vast audience and must be in favorable condition.

5. Schools and Educational Institutions

Schools and educational institutions, constantly aiming to enrich their student’s learning experiences, are yet another splendid go-to place for your previously enjoyed books. Children’s storybooks, educational resources, and age-appropriate literature are typically welcomed by schools. The act of donating used books to schools and educational institutions goes beyond simply getting rid of old books—it gifts the treasure of knowledge, sparking boundless imagination in students. When you donate books, you nurture the intellectual growth of young minds. Additionally, many schools often operate on constrained budgets, making it challenging for them to acquire a diverse range of reading materials. Your book donation can significantly enhance their literary collections that may otherwise be out of reach.

Literary works are potent: they can educate, entertain, and provide solace. Thus, donating books to prisons can have a profound effect. Access to diverse reading content is a rarity in prisons, and your books could become a priceless font of education and escapism for inmates. If you desire to aid prisons with your literature, it’s crucial to first check with the specific prison or correctional facility to understand their guidelines and restrictions. Many prisons have specific rules about the types of books they can accept, so it’s best to reach out to them directly or visit their website for more information. Some common guidelines include only accepting paperback books, no hardcover or spiral-bound books, and restrictions on certain genres or topics.

7. Online Platforms and Book Drives

Modern technology has birthed virtual platforms and book drives that offer convenient ways to donate used books. Websites such as BookMooch , BookCrossing , and PaperBackSwap streamline the book donation process, book exchanges, and online book swaps, connecting bookworms across the globe. Participating in or organizing local book drives can also rally community support and create a collective impact through book donations.

8. Churches

Churches often incorporate libraries or reading nooks where congregants and the community can borrow books. Offering your used books to a church supports educational enrichment and personal growth within a community context. Before donating, it’s advisable to reach out to the church office or library to understand their specific donation process and any applicable guidelines they may have.

Museums are not just about visual art and historical artifacts; they also house libraries and educational resources. Your donated books can enhance the research and learning potential for visitors delving into various subjects during their time at a museum.

10. Retirement Homes

Many retirees enjoy reading as a cherished pastime that animates the imagination and keeps the intellect engaged. Your book donations could serve as a source of pleasure and mental stimulation, ranging from fiction and non-fiction to biographies and more. Donating your books to retirement homes not only provides entertainment but also promotes cognitive stimulation and fostering social interaction among the residents.

11. Sell Books for Cash

If you have gently used books that you no longer need, consider selling them for cash. This not only helps you declutter your space but also puts some extra money in your pocket. Plus, it gives someone else the opportunity to enjoy the books you’ve cherished. There are various online platforms and local bookstores that buy back books. 

In fact, BookScouter.com is the perfect solution for selling your used books. Simply enter the ISBN of the books you no longer need, and BookScouter will compare buyback prices from over 40 vendors, making sure you get the best deal possible. It’s super easy and convenient, allowing you to clear out your old books while also making a little money on the side. So, why not give it a try and turn your unwanted books into cash today?

12. Recycling

When books have fulfilled their readable lives and are no longer in a condition to be donated, consider recycling as the next step. Paper recycling centers can process the paper from your books and turn them into new paper products. This environmentally friendly approach ensures that your books are put to good use even after they’ve been read and loved. If you choose this option, learn how to recycle books or where to recycle textbooks .

13. Upcycling

Another great option is to get creative and repurpose your old books through upcycling. You can transform worn books into unique home decor items such as book art, book sculptures, or even furniture. Upcycling not only gives your books a new purpose but also adds a touch of personality to your living space. Additionally, you can explore upcycling options by donating to art centers or craft stores that use old books for creative projects.

14. Ask your family and friends

When it comes to finding the perfect home for your used books, why not start with the people closest to you? Asking your friends and family if they’d like to take any of your books off your hands can be a great way to share the love of reading within your circle and enrich your relationship. Plus, it’s a wonderful feeling to know that your beloved books are going to someone you care about. You might even spark some interesting conversations about your favorite reads! So, don’t hesitate to reach out and see if your loved ones would appreciate the opportunity to give your books a new home.

By the way, you can organize a book swap with friends, family, or your local community. This allows everyone to exchange books they’ve already read for new ones, fostering community spirit and sharing literary treasures. It’s a real win-win for every bookworm! 

Where to Donate Used Books: Final Thoughts

Every book donation counts! By finding the right donation location, you can ensure that your books will be put to good use. From community libraries to educational centers — wherever you choose to donate — your kindness and generosity have a broad impact.

Remember, the impact of donating books goes beyond the pages themselves – it’s about delivering happiness, inspiration, and a sense of connection to those who may benefit from the power of storytelling and knowledge.

So, now is the time to gather up your gently loved books so they may enlighten and engage readers anew.

Alison Bailey

Alison is a recent college graduate. Since college, she’s especially been interested in creating interesting stories and exploring different topics to write about. Writing for BookScouter gives her incredible pleasure and satisfaction. Alison considers content creation as an addictive hobby she puts her whole soul into. She’s also passionate about traveling, reading fiction, stretching, and playing the piano. The greatest stress-reliever for Alison is to pet her cat named Cupcake and listen to his soothing purring.

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Last Updated on February 5, 2024 by Sammy Wilson

• APPLICATION

Copyright © The Tokyo Foundation for Policy Research.

• Report on Book Donations (April 2020-August 2021)

◆ Donation record The READ JAPAN PROJECT donated 8,537 books to 92 institutions between April 2020 and August 2021. The biggest recipient by region was Asia/Oceania, where 36 institutions received a total of 3,701 books. Since its launch in 2008, the READ JAPAN PROJECT has donated a total of 74,313 books to 1,130 institutions in 138 countries/territories.

◆Reasons for applying for a donation Many applicants said they wanted to enrich their Japan-related library materials. Many of the applicants were universities. The schools not only had Japanese language and studies departments, they also taught international relations, Asian studies, business and economics, as well as the liberal arts. Some universities had staff who had studied in Japan. Others were located where the Japan International Cooperation Agency (JICA) had provided technical cooperation and Japanese education as part of its developmental assistance projects. Moreover, given that the books cover a wide range of fields in English, some universities saw the donation as an opportunity to expand their efforts to explore global diversity and different cultures. In addition, we received much interest from institutions dedicated to fostering international civil servants, think tanks, Japanese culture centers and communities of people of Japanese descent. There was interest from public libraries in areas of economic activity thanks to Japanese tourists and others. Some applicant institutions were in countries or regions where very few books on Japan are available, where it is difficult to obtain useful books, where information technology is underdeveloped, where people find it difficult to visit Japan due to geographical or economic reasons, and where there are no Japan-related research or cultural facilities. Thus, we received many avid requests for books on Japan from both applicant and recommending institutions.

◆Applications and book donations amid the Covid-19 pandemic The global Covid-19 pandemic, which began in early 2020, has seriously affected the READ JAPAN PROJECT in various ways. For example, some applicant institutions such as universities and libraries have closed. Staff at some recommending institutions such as embassies and other overseas diplomatic establishments have returned to Japan. And there have been delays in book deliveries. These difficulties continue. Nevertheless, the PROJECT received many applications from universities and libraries in various countries that wished to receive book donations from Japan. As a result, we have been able to donate over 8,500 books to 92 institutions. One of the universities that applied for books employs a professor who studied in Japan on a grant from Japan’s Ministry of Education, Culture, Sports, Science and Technology. The professor expressed the wish that graduate students majoring in Japanese studies will use the donated books. Another applicant was a scholarship institution affiliated with a public interest incorporated foundation. There were also universities that have exchange programs with Japanese universities. Thus, it can be said the PROJECT is a good example of how multiple ventures to promote an understanding of Japan, both public and private, have steadily grown and their impact has been felt around the world. Some applicant institutions had to overcome the disadvantages of weak infrastructure. They were forced to retype their application forms again and again due to sudden power outages. Many applications came from countries and regions that lack basic infrastructure such as electricity and the Internet. Other areas lack educational institutions or cultural facilities related to the Japanese language or Japan. This unfortunate situation reminds us that our book donations are a valuable source of information for people in those places who are seeking to learn about Japan.

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Kids Need to Read works to create a culture of reading for children by providing inspiring books to underfunded schools, libraries, and literacy programs across the United States, especially those serving disadvantaged children.

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Founded with a passion to improve the lives of disadvantaged children by providing inspiring book collections and engaging literacy programs to underfunded schools, libraries, and organizations across the nation, Kids Need to Read aspires to empower and embolden every last child through a culture of reading. For many of the children it serves, Kids Need to Read represents a crucial link to a strong literacy education, and its programs help build and nurture support systems for the development of literate minds. By immersing children in an integrated world of literary experiences that teaches them, firsthand, the impact of reading on every aspect of life, imagination is ignited and confidence is built for a prosperous future, regardless of race, economic status, or personal capabilities.

By providing thousands of books to children lacking adequate access to reading resources, Kids Need to Read encourages kids to discover the joy of reading and the power of a literate mind.

The Page Coach provides a unique mobile outreach program to children living in low socioeconomic areas, delivering books and interactive events directly where literacy support is needed most.

Steven Riley's interactive Story Quest workshops walk children through every step of the creative process, planting the seed of a simple idea and then watching it grow as young minds collaborate toward their own literary masterpiece.

Grow Your Library donates new book collections to selected libraries, while providing personal story time visits in which participating children are encouraged to turn their own love of reading into even more literary gifts for their community.

There is nothing better than simply getting a chance to read with kids and give them books! There is a beautiful connection between reader and child, and to get a moment in their lives to help inspire them to read is magical!

The most significant factor influencing a child�s early success in school is being introduced to reading at home at an early age. Kids Need to Read's group presentations encourage caregivers to prioritize literacy within their homes.

• 05/23/2023 – Kids Need to Read: Doing our part to Stop the Summer Slide
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Donor Impact Report: How To Write One and Win Over Donors

You and your team have put in the hard work of growing a donor network, collecting donations and championing your nonprofit’s mission. With those donations helping your nonprofit transform the world for the better, how can you shout it from the mountains? Create a donor impact report! 

A donor impact report shows donors that their gifts are making a meaningful difference for your nonprofit and the community that you serve. They can also draw in more supporters!

Summing up every hard-earn donation and accomplishment into one report can feel like a big undertaking. But don’t worry—we’ve got you covered.

We’ll show you everything that you need to know about creating a high-quality donor report that’ll help you build a closer relationship with donors and inspire them to keep contributing . 

What’s a donor impact report?

A donor impact report is an account of all the donations that a nonprofit received over a period of time and what was accomplished with these funds. 

Donors want to know that they can trust your organization to use their financial gifts to further your mission. That’s where donor impact reports come in! By creating this report, you can reassure donors that their donations are being used thoughtfully and are making a difference. 

These nonprofit reports can include:

• Total amount of donations you received
• Number of people helped
• Month by month breakdown of where contributions went
• Graphs and visuals

Donor reports let contributors see the impact of their donations while promoting accountability and transparency for your nonprofit.

How often should you send a donor impact report? 

Typically, nonprofits send donor impact reports quarterly or yearly. The rate you send out your reports depends on the scale and pace of your organization. 

By sending more frequent nonprofit impact reports you can sooner share your nonprofit’s wins and keep your donors in the loop. With an annual report , you can summarize every donation received over the year and break down how they were used in one convenient document. 

Not sure which option is best for your nonprofit? You can reach out to your donors and ask what they’d prefer. 

What format should your donor impact report be?

Choosing a format for your donor report is a perfect opportunity to show off your nonprofit’s creativity, success and gratitude for your donors. 

Let’s look at the most popular formatting options. 

Keep things traditional with a printed donor impact report. This is a great option if your nonprofit has a great deal of donors who write and mail in checks. An eye-catching printed report can be a keepsake for your donors which they can also easily share with others. 

The best part? That means more people can see the great work that your nonprofit does and become inspired to donate! 

2. Digital 

If you want to go digital you have plenty of formatting options. Whether it’s a dedicated webpage, PDF or attachment in an email from the CEO, digital donor impact reports are a flexible choice. 

With digital reports, you can include as much text and colorful visuals as you’d like without ever having to worry about printing costs. Plus, digital reports are easy to share widely!

A video donor impact report may sound intensive but it can leave a major impression. Don’t worry about making high-scale production. A heartfelt message from your CEO about your nonprofit’s progress can move donors. Video reports also let you include visuals to help break down financials. 

Just like with digital reports, the video version can be shared with a click of a button.

Bonus: Social media 

Compliment your donor impact report by repurposing snippets of it on social media. Whatever reporting format you chose, you’ll have tons of great stats and visuals that can become thumb-stopping social media posts. 

Not only does this let you announce that your report is ready and drum up excitement for it, but you’ll also have great content to share on your social media channels!

Why donor impact reports matter

You already have plenty on your plate with attracting donors, keeping contributors engaged and running your nonprofit, so creating a donor impact report might feel like too big of a time commitment. But these reports are about so much more than just sharing how much in donations you’ve received. Donor impact reports help grow your nonprofit in several ways. 

Transparency

Above all else, donors want to make sure that they can trust your nonprofit with their gifts. This report gives you the opportunity to break down exactly how donations were used and what was accomplished with them. By seeing how responsibly their donations are used and the difference they’re making, contributors can feel inspired to keep giving . 

Share impact

This report is your chance to celebrate all the good that your nonprofit has done thanks to donors. Use this report to show every achievement made and number of lives touched by your nonprofit. After you have years of reporting under your belt, you’ll also have a convenient record of your nonprofit’s progress. 

Engage donors

Donor impact reports help you show even more appreciation for your donors. Every report lets your contributors see how they’re making a difference in the world by donating. Reporting makes donors feel engaged with your nonprofit and increases their likelihood of donating again. 

Attract new donors

Any chance to attract new donors is a win for nonprofits. Whether they found your report on your website or it was shared with them from a friend, it can teach people about all the great work your nonprofit does. This can make all the difference for someone that’s considering donating and wants more information before contributing.

What to include in a donor impact report

Your nonprofit does so much good during the year that figuring out what to include in your report can feel daunting. You’ll want to highlight all of your wins while making sure not to overwhelm your readers.

While there’s no strict donor impact report template, here’s a list of what donors would appreciate and expect to see in a report:

• Introduction
• Letter from the CEO
• Appreciation and personalization
• Financial information
• Stories from donors, recipients and volunteers
• How to stay involved

1. Introduction summarizing your mission

While your donors likely are familiar with your nonprofit’s mission, this report is another opportunity to share your mission, why it matters and how donations will help you succeed. This section is also helpful for people who haven’t already donated to your cause and are checking out your donor impact report before making a decision. 

2. Letter from the CEO

As the head of your nonprofit, a message from your CEO is a perfect way to kick off the donor impact report. Your CEO can craft a letter that shows the nonprofit’s gratitude for every donor , a snapshot of the nonprofit’s achievements and upcoming plans. Hearing from your CEO can make donors feel appreciated for their contributions.

3. Appreciation and personalization 

Nonprofits can never thank donors enough for their gifts! Donors will appreciate all the gratitude you send their way. Make your thanks even more special by personalizing it in the stewardship report . Include stats like number of donors, largest contributors and record amount collected in a day. 

4. Financial information 

There’s no doubt that you have plenty of financial information you can include in your report. But make sure that the information you share makes sense for your readers. Instead of minute details, include the total amount of donations you received and how these funds helped progress your mission. 

5. Stories from donors, recipients and volunteers

One of the best ways to touch the heart of readers is to include stories from donors, recipients and volunteers. By reading firsthand accounts of how your nonprofit is changing lives, readers can feel more connected with your mission by seeing the difference that their donations are making. 

6. Visuals 

Break up long blocks of text and keep your readers engaged by including a variety of visuals in your report—like graphs and pie charts! These are a great way to showcase data while making it interesting and easy to understand (and are perfect to reuse for social media posts!). Also include pictures of your team and community to help readers feel more involved with your nonprofit. 

7. How to stay involved 

Remind your readers of how they can stay involved with your nonprofit at the end of your report. In addition to asking for donations , let your readers know that they can stay up to date with your nonprofit through your social media channels and newsletters as well as how they can get in touch with you. 

3 Examples of donor impact reports

Need some inspiration before you kickstart your report? Here are 3 donor impact report examples from nonprofits and what we love about them. 

1. New Energy Nexus 

New Energy Nexus is a global nonprofit that’s driving clean energy innovation and adoption. Here’s what we liked in their 2021 impact report :

• Opens with a letter from their Chief Energy Officer that shares their program, team and upcoming plans 
• Features an illustrated snapshot of their impact over the year with powerful stats on one easy to read page
• Explains their strategy and solution behind decarbonizing the global economy 
• Spotlights several organizations across the world that they’ve helped transform and their impact on local communities 
• Shares pictures of their team who make the nonprofit’s work possible 
• Lists ways for readers to get involved with the nonprofit like donating and following them on social media

2. CAMH Foundation

The CAMH Foundation is Canada’s leading hospital for mental health and is working to transform the treatment of mental illness. Here’s what we liked about their donor impact report webpage :

• Opens with a video of gratitude for donors from several people 
• Features a message of appreciation for donors and highlights that their gifts have helped change thousands of lives over a year
• Shares several stories from people and families who’ve benefited from CAMH’s care as well as stories from donors and what inspired them to contribute
• Details the progress that was made through donations like number of patients supported and visits made possible
• Highlights several of their accomplishments from 2021 that progressed the mental health movement
• Lists initiatives for the upcoming year to help even more communities 
• Includes ways donors can get involved with the nonprofit and a form for sharing the donor’s reason for supporting the nonprofit for a chance to be featured on their social media

3. Power Poetry  

Power Poetry is the first and largest mobile poetry community for young people. Here’s what we liked about their data-focused impact webpage :

• Begins with a number of their current poets and their membership goal 
• Details stats like number of poems written and lifetime scholarship amount 
• Explains their goal of increasing the number of young people writing and reading poetry
• Features an interactive heatmap of the amount of poems written in an area
• Lists the nonprofit’s major milestones like its first scholarship for young poets and the day that they reached 100,000 members
• Encourages readers to sponsor a poetry slam where they can pick the topic and cause or donate $1 to support the poems of 1 poet for a year

Propel your nonprofit with a donor impact report

Creating your donor impact report can feel like a big undertaking, but it’ll help you connect with your contributors on a whole new level. By reassuring donors that their gifts were properly used and encouraging people who haven’t yet donated, your report will resonate with readers and inspire them to stay invested in your nonprofit.

Looking for an easy way to store donor data and send them important messages? Try a 60-day free trial of WildApricot .

Related Fundraising Articles

Donor Engagement Strategies to Level Up Your Nonprofit + Donor Engagement Plan Checklist!

How to Get Funding for a Nonprofit: Tips on Tapping into 12 Top Funding Sources

How to Step Up Your Donor Cultivation Strategy: 14 Useful Ideas

The Membership Growth Report:

Benchmarks & insights for growing revenue and constituents.

Book Donation Programs: Seeking Book Donations

• Seeking Book Donations
• International Donations
• Ebook Donations
• Donating to Prison Libraries
• Selling or Valuing Your Books

Please be aware that the American Library Association does  not  accept or distribute donations of books or any other materials. This Guide provides information on some of the groups and organizations that  do  handle book donations.

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We need book donations! What can we do?

You may be eligible to apply for donations from the groups listed on the other tabs in this resource. Contact the groups directly for application information and eligibility criteria.

Resources for Getting Magazines

• Magazine Harvest - Get magazines Provides new and “gently read” recycled magazines and comics via food pantries, homeless and domestic violence shelters, youth mentoring and job training programs, foster care, and teachers reaching at-risk readers.

Resources for Getting Books donated

• Amazon Wish Lists Wish Lists are a great way to keep track of what you want, and sometimes get great gifts. You can create many lists both for yourself and to remember gift ideas for others.
• Association of American Publishers Book Donation Initiative Many publishing houses donate books to non-profit organizations. To encourage book donations, AAP maintains a list of 501(c)3 and international organizations that wish to receive donated books from American publishers.
• Better World Books - Request Books NEED BOOKS? Request a book donation through our online form.
• Distribution to Underserved Communities Library Program The Distribution to Underserved Communities Library Program (D.U.C.) distributes books on contemporary art and culture to public schools, libraries, prisons, and alternative education centers nationwide, free of charge.
• Domestic and International Book Donations - SUNY at Buffalo This list prvides a place for institutions and programs that have little or no money to post their need for educational materials. We do not include private colleges (especially those that charge high tuition fees), foundations of corporate firms, individuals, or other well off entities. Our donors wish to send their materials to those most desperately in need.
• International Book Bank - request books The International Book Bank aims to increase global literacy by donating brand new books to charities in developing countries.
• Local Donation Program - International Book Project, Inc. The Local Donation program of the International Book Project is always looking to expand and provide literacy to those in need. If you have an organization and would like to be considered for a local book donation please fill out our local donations application. Once you have submitted your application, our Local Donations Coordinator will review your application and contact you.
• Pilcrow Rural Library Disaster Relief Grant Special non-matching grants through our Children’s Book Project program to libraries serving rural communities in the United States affected by recent tornadoes, hurricanes, flooding, or other natural disasters. Libraries qualified to receive a Children’s Book Project: Disaster Relief grant can select $800 worth of new, quality, hardcover children’s books from The Pilcrow Foundation’s booklist. Locally sponsored matching funds are not required for the disaster relief grants.
• Pilcrow Rural Library Grants The Pilcrow Foundation, a national non-profit public charity, provides a 2-to-1 match to rural public libraries that receive a grant through its Children’s Book Project and contribute $200-$400 through a local sponsors for the purchase of up to $1200 worth (at retail value) of new, quality, hardcover children’s books.

ALA Grants and Resources for Obtaining Books

• Beyond Words: the Dollar General School Library Relief Fund The fund will provide grants to public schools whose school library program has been affected by a natural disaster. Grants are to replace or supplement books, media and/or library equipment in the school library setting.
• Bookapalooza Program The Bookapalooza Program offers select libraries a collection of materials that will help transform their collection and provide the opportunity for these materials to be used in their community in creative and innovative ways.
• Eisner Graphic Novel Grants for Libraries Two Will Eisner Graphic Novel Grants for Libraries are given annually - the Will Eisner Graphic Novel Growth Grant will provide support to a library that would like to expand its existing graphic novel services and programs and the Will Eisner Graphic Novel Innovation Grant will provides support to a library for the initiation of a graphic novel service, program or initiative.
• Great Books Giveaway Competition Each year the YALSA office receives approximately 3,000 newly published books, videos, CD's and audiocassettes, materials that have been targeted primarily towards young adults.
• Romance Writers of America Library Grant The Romance Writers of America Library Grant is designed to provide a public library the opportunity to build or expand its romance fiction collection and/or host romance fiction programming.

Sources for Books

• Library of Congress Surplus Book Program The Library of Congress has available at all times, for donation to eligible organizations and institutions, surplus books which are not needed for the Library's own uses. Receiving organizations must apply, as well as pick up the materials at the Library.
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Lead a Fundraiser or Book Drive

Lead a fundraiser, you can help raise critical funds needed to sustain the reading partners program..

Some of the most impactful fundraisers are campaigns created by community members like you. That’s because when individuals share a fundraiser with their network, they reach more people than the organization can alone. And most importantly, people are more inclined to donate when someone they know and trust shares a campaign. 

Fundraising campaigns can be done at any time, and many people choose to fundraise to mark special times of the year, including:

• Birthdays,  holidays, w eddings, “giving season”, and o ther special occasions (graduations, in memory of a loved one, to honor a personal milestone, etc.)

Interested in starting your own fundraiser for Reading Partners?

There are two ways to easily start a fundraiser for Reading Partners, either through the Classy online giving platform or Facebook. A Classy fundraiser is more adaptable for sharing across any communication channel while a Facebook fundraiser is optimized to engage your friends on Facebook.

Download the Reading Partners Volunteer Fundraiser Guide for more tips and inspiration on everything you need to know to run a successful fundraiser.

Classy Fundraiser     Facebook Fundraiser

Lead a book drive or donate books

“Take reading with you”  is a cornerstone of the Reading Partners program. We encourage our students to build their personal libraries by offering books from our take reading with you library.

Local businesses and organizations can help Reading Partners build the take reading with you library with donations of new or very gently used children’s books ranging in level from kindergarten to fourth grade, of varying topics and genres. These books go directly to students in the community, enabling them to enjoy their own reading library.

Before you begin: book donation guidelines

In order to provide our students with the most high-quality, desirable texts, we set specific guidelines for book drive donations. At this time, we are seeking the following:

• Multicultural books and books featuring diverse characters (ages 5-9)
• Books for beginning readers
• Award winning books (Caldecott Medal & Honor, Newbery, New York Times Best, Sibert Informational Book Medal, Coretta Scott King Book Award, etc.)
• Graphic novels for grades 3 and 4 such as Dogman/Diary of a Wimpy Kid/Dork Diaries
• Non-fiction texts focused on animals, sports, science, Black History, etc.
• For additional recommendations, check out Reading Partn ers’ Diverse Book Wishlist !

If you have books you’d like to donate that do not fit these criteria, we recommend checking about making a donation to another local elementary school, library, or a thrift/second hand store. At this time, we are not accepting the following:

• Dirty, dusty, ripped, written in, bent, moldering, or mildewed books.
• Non-fiction texts written over 10 years ago
• Library discards
• Books with television/cartoon characters 
• Chapter books that do not have illustrations such as Nancy Drew, Boxcar Children, Babysitter’s Club, etc.
• Religious texts, including holiday books
• Adult/Young Adult texts
• Encyclopedias, thesauruses, or dictionaries
• Board books
• Audio/Video books
• Instructional materials for teachers

Steps to lead a successful book drive

Step 1: reach out to reading partners.

Contact the Reading Partners location nearest you or reach out to our national office and let us know that you’re interested in hosting a book drive for Reading Partners. We can provide some pointers and give you more information about how to make your donation.

STEP 2: Determine dates and a goal for the book drive

Most groups conduct efforts for two to four weeks. It is also helpful to set a goal for the number of books to be collected, as this inspires many donors and helps you gauge success.

STEP 3: Promote the book drive to your network

Flyer link (PDF) Editable flyer file (Microsoft Word Document) Editable flyer file (Canva)

STEP 4: If running an in-person book drive, provide “donation bins” at selected drop-off locations and collect books.

Bins should be placed where they are most visible and should be strong enough to hold large numbers of books. In some regions, Reading Partners can loan these to your company. Remember to put a Reading Partners logo and instructions on the bins.

If running a virtual book drive, provide participants with information on how to make a donation (this may include the link to an online Booklist wishlist).

STEP 5: Make and celebrate your donation

As you near the conclusion of the book drive, contact your local Reading Partners team to arrange drop off (either in person or confirm your local office’s address to have books shipped). Don’t forget to celebrate and promote your success by sharing results with local media, employees, customers, and other stakeholders.

Engaging communities. Empowering students.

Thanks to our partners

Scholastic Book Donations

Our Philanthropic Network

Scholastic's national network includes the following strategic partners, as well as many dedicated local organizations and nonprofits that help distribute donated books throughout the country.

Disaster Response

Scholastic is committed to supporting children in communities experiencing crisis or natural disaster whenever possible. Please reach out: CLICK HERE

More information on the full range of Scholastic's Corporate Social Responsibility and Impact initiatives can be found in our Philanthropic Impact Report .

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How can you learn about your taxpayer rights, what can tas do for you, how can you reach tas, how else does tas help taxpayers, low income taxpayer clinics (litcs), publication 561 - additional material, publication 561 (02/2024), determining the value of donated property.

Revised: February 2024

Publication 561 - Introductory Material

New actuarial tables. New actuarial tables used to determine the present value of a charitable interest donated to a charitable organization have been published. These new actuarial tables were effective June 1, 2023. However, for a period prior to June 1, 2023, there is a transitional rule allowing filers to elect to use either the former or the new actuarial tables. The transitional rule applies for donations with valuation dates from May 1, 2019, through June 1, 2023. See Actuarial tables , later.

For the latest information about developments related to Pub. 561, such as legislation enacted after it was published, go to IRS.gov/Pub561 .

Introduction

This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.

This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. See Pub. 526, Charitable Contributions, for this information.

We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

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See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

Publication 561 - Main Contents

What is fair market value (fmv).

To figure how much you may deduct for property that you contribute, you must first determine its FMV on the date of the contribution. This publication focuses the valuation of noncash property being contributed after January 1, 2019, to a charity that qualifies under section 170(c) for an income tax charitable contribution deduction.

FMV is the price that property would sell for on the open market. It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts. In addition to this general rule, there are special rules used to value certain types of property such as remainder interests, annuities, interests for life or for a term of years, and reversions, discussed below.

If you give an item of used clothing that is in good used condition or better to the Salvation Army, the FMV would be the price that typical buyers actually pay for clothing of this age, condition, style, and use. Usually, such items are worth far less than what you paid for them.

If you donate land and restrict its use to agricultural purposes, you must value the land at its value for agricultural purposes, even if it would have a higher FMV if it were not restricted.

In making and supporting the valuation of property, all factors affecting value are relevant and must be considered. These include, but are not limited to:

The cost or selling price of the item,

Sales of comparable properties,

Replacement cost, and

Opinions of professional appraisers.

These factors are discussed later. Also, see Table 1 for a summary of questions to ask as you consider each factor.

Ordinarily, the date of a contribution is the date on which the property is delivered to the charity or the title transfer date, provided you do not retain any right to or interest in the property that would limit the charity's use of the property.

If you deliver, without any conditions, a properly endorsed stock certificate to a qualified organization or to an agent of the organization, the date of the contribution is the date of delivery. If the certificate is mailed and received through the regular mail, it is the date of mailing. If you deliver the certificate to a bank or broker acting as your agent or to the issuing corporation or its agent, for transfer into the name of the organization, the date of the contribution is the date the stock is transferred on the books of the corporation.

If you grant an option to a qualified organization to buy real property, you have not made a charitable contribution until the organization exercises the option. The amount of the contribution is the FMV of the property on the date the option is exercised minus the exercise price.

You grant an option to a local university, which is a qualified organization, to buy real property. Under the option, the university could buy the property at any time during a 2-year period for $40,000. The FMV of the property on the date the option is granted is $50,000.

In the following tax year, the university exercises the option. The FMV of the property on the date the option is exercised is $55,000. Therefore, you have made a charitable contribution of $15,000 ($55,000, the FMV, minus $40,000, the exercise price) in the tax year the option is exercised.

Determining FMV

Determining the value of donated property depends upon many factors. You should consider all the facts and circumstances connected with the property, including any recent transactions, in determining value. Value may also be based on desirability, use, condition, scarcity, and market demand for that property. Depending on the type of property, there may be other characteristics that are relevant in determining its value.

Cost or Selling Price of the Donated Property

The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold at a time that is reasonably close to the date of contribution.

The cost or selling price is a good indication of the property's value if:

The purchase or sale took place close to the valuation date in an open market,

The purchase or sale was at “arm's-length,”

The buyer and seller knew all relevant facts,

The buyer and seller did not have to act, and

The market did not change between the date of purchase or sale and the valuation date.

Bailey Morgan, who is not a dealer in gems, bought an assortment of gems for $5,000 from a promoter. The promoter claimed that the price was “wholesale” even though this dealer and other dealers made similar sales at similar prices to other persons who were not dealers. The promoter said that if Bailey kept the gems for more than 1 year and then gave them to charity, Bailey could claim a charitable deduction of $15,000, which, according to the promoter, would be the value of the gems at the time of contribution. Bailey gave the gems to a qualified charity 13 months after buying them.

The selling price for these gems had not changed from the date of purchase to the date Bailey donated them to charity. The best evidence of FMV depends on actual transactions and not on some artificial estimate. The $5,000 paid by Bailey and others is, therefore, the best evidence of the maximum FMV of the gems.

The terms of the purchase or sale should be considered in determining FMV if they influenced the price. These terms include any restrictions, understandings, or covenants limiting the use or disposition of the property.

Unless you can show that there were unusual circumstances, it is assumed that the increase or decrease in the value of your donated property from your cost has been at a reasonable rate. For time adjustments, an appraiser may consider published price indexes for information on general price trends, building costs, commodity costs, securities, and works of art sold at auction in arm's-length sales.

Corey Brown bought a painting for $10,000. Thirteen months later, Corey gave it to an art museum, claiming a charitable deduction of $15,000 on their tax return. The appraisal of the painting should include information showing that there were unusual circumstances that justify a 50% increase in value for the 13 months Corey held the property.

An arm's-length offer to buy the property close to the valuation date may help to prove its value if the person making the offer was willing and able to complete the transaction. To rely on an offer, you should be able to show proof of the offer and the specific amount to be paid. Offers to buy property other than the donated item will help to determine value if the other property is reasonably similar to the donated property.

The sales prices of properties similar to the donated property are often important in determining the FMV. The weight to be given to each sale depends on the following.

The degree of similarity between the property sold and the donated property.

The time of the sale—whether it was close to the valuation date.

The circumstances of the sale—whether it was at arm's-length with a knowledgeable buyer and seller, with neither having to act.

The conditions of the market in which the sale was made—whether unusually inflated or deflated.

Quinn Black, who is not a book dealer, paid a promoter $10,000 for 500 copies of a single edition of a modern translation of a religious book. The promoter had claimed that the price was considerably less than the “retail” price and gave Quinn a statement that the books had a total retail value of $30,000. The promoter advised that if Quinn kept the books for more than 1 year and then gave them to a qualified organization, Quinn could claim a charitable deduction for the “retail” price of $30,000. Thirteen months later, all the books were given to a house of worship from a list provided by the promoter. At the time of the donation, wholesale dealers were selling similar quantities of books to the general public for $10,000.

The FMV of the books is $10,000, the price at which similar quantities of books were being sold to others at the time of the contribution.

The facts are the same as in Example 1 , except that the promoter gave Quinn Black a second option. The promoter said that if Quinn wanted a charitable deduction within 1 year of the purchase, Quinn could buy the 500 books at the “retail” price of $30,000, paying only $10,000 in cash and giving a promissory note for the remaining $20,000. The principal and interest on the note would not be due for 12 years. According to the promoter, Quinn could then, within 1 year of the purchase, give the books to a qualified organization and claim the full $30,000 retail price as a charitable contribution. Quinn purchased the books under the second option and, 3 months later, gave them to a house of worship, which will use the books for religious purposes.

At the time of the gift, the promoter was selling similar lots of books for either $10,000 or $30,000. The difference between the two prices was solely at the discretion of the buyer. The promoter was a willing seller for $10,000. Therefore, the value of Quinn’s contribution of the books is $10,000, the amount at which similar lots of books could be purchased from the promoter by members of the general public.

The cost of buying, building, or manufacturing property similar to the donated item may be considered in determining FMV. However, there must be a reasonable relationship between the replacement cost and the FMV.

The replacement cost is the amount it would cost to replace the donated item on the valuation date. Often, there is no relationship between the replacement cost and the FMV. If the supply of the donated property is more or less than the demand for it, the replacement cost becomes less important.

To determine the replacement cost of the donated property, find the “estimated replacement cost new.” Then subtract from this figure an amount for depreciation due to the physical condition and obsolescence of the donated property. You should be able to show the relationship between the depreciated replacement cost and the FMV, as well as how you arrived at the “estimated replacement cost new.”

Generally, the weight given to a professional appraiser’s opinion on matters such as the authenticity of a coin or a work of art, or the most profitable and best use of a piece of real estate, depends on the knowledge and competence of the professional appraiser and the thoroughness with which the opinion is supported by experience and facts. For a professional appraiser’s opinion to deserve much weight, the facts must support the opinion. For additional information, see Appraisal , later.

Table 1. Factors That Affect FMV

Problems in determining fmv.

There are a number of problems in determining the FMV of donated property.

The sale price of the property itself in an arm's-length transaction in an open market is often the best evidence of its value. When you rely on sales of comparable property, the sales must have been made in an open market. If those sales were made in a market that was artificially supported or stimulated so as not to be truly representative, the prices at which the sales were made will not indicate the FMV.

For example, liquidation sale prices usually do not indicate the FMV. Also, sales of stock under unusual circumstances, such as sales of small lots, forced sales, and sales in a restricted market, may not represent the FMV.

Using sales of comparable property is an important method for determining the FMV of donated property. However, the amount of weight given to a sale depends on the degree of similarity between the comparable and the donated properties. The degree of similarity must be close enough so that this selling price would have been given consideration by reasonably well-informed buyers or sellers of the property.

You give a rare, old book to your former college. The book is a third edition and is in poor condition because of a missing back cover. You discover that there was a sale for $300, near the valuation date, of a first edition of the book that was in good condition. Although the contents are the same, the books are not at all similar because of the different editions and their physical condition. Little consideration would be given to the selling price of the $300 property by knowledgeable buyers or sellers.

You may not consider unexpected events happening after your donation of property in making the valuation. You may consider only the facts known at the time of the gift, and those that could reasonably be expected at the time of the gift.

You give farmland to a qualified charity. The transfer provides that your mother will have the right to all income and full use of the property for her life. Even though your mother dies 1 week after the transfer, the value of the property on the date it is given is its present value, subject to the life interest as estimated from actuarial tables. You may not take a higher deduction because the charity received full use and possession of the land only 1 week after the transfer.

A common error is to rely too much on past events that do not fairly reflect the probable future earnings and FMV.

You give all your rights in a successful patent to your favorite charity. Your records show that before the valuation date there were three stages in the patent's history of earnings. First, there was rapid growth in earnings when the invention was introduced. Then, there was a period of high earnings when the invention was being exploited. Finally, there was a decline in earnings when competing inventions were introduced. The entire history of earnings may be relevant in estimating the future earnings. However, the appraiser must not rely too much on the stage of rapid growth in earnings or of high earnings. The market conditions at those times do not represent the condition of the market at the valuation date. What is most significant is the trend of decline in earnings up to the valuation date. For more information about donations of patents, see Patents , later.

Valuation of Various Kinds of Property

This section contains information on determining the FMV of ordinary kinds of donated property. For information on appraisals, see Appraisal , later.

The FMV of used household items is usually much lower than the price paid when new. Household items include furniture, furnishings, electronics, appliances, linens, and similar items. Household items do not include paintings, antiques, objects of art, jewelry, gems, and collections like stamp and coin collections. Such used property may have little or no market value because it may be out of style.

You cannot take an income tax charitable contribution deduction for household items unless they are in good used condition or better. The one exception to this is a household item that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500. In this case, you must obtain a qualified appraisal valuing the item and complete a Form 8283. See Deduction over $500 for certain clothing or household items , later.

If the property is valuable because it is old or unique, see Art and Collectibles , later.

Used clothing and other personal items are usually worth far less than the price you paid for them. Valuation of items of clothing does not lend itself to fixed formulas or methods.

The price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops, is an indication of the value.

You cannot take an income tax charitable contribution deduction for an item of clothing unless it is in good used condition or better. An item of clothing that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500 requires a qualified appraisal and a completed Form 8283. See Deduction over $500 for certain clothing or household items , later.

Art and Collectibles

Your income tax charitable contribution donation of art and collectibles, for which you claim a deduction of more than $5,000 must be supported by a qualified appraisal and a Form 8283. See Qualified Appraisal , later.

If you claim a deduction of $20,000 or more for an income tax charitable contribution donation of art, you must attach the qualified appraisal for the art. A photograph of a size and quality fully showing the object, preferably a high-resolution digital image, must be provided if requested.

If you donate an item of art that has been appraised at $50,000 or more, you can request a Statement of Value for that item from the IRS. You must request the statement before filing the tax return that reports the donation. Your request must include the following.

A copy of a qualified appraisal of the item. See Qualified Appraisal , later.

A user fee of $7,500 for one to three items and $400 for each additional item paid through Pay.gov . A payment confirmation will be provided to you through the Pay.gov portal and you should submit the payment confirmation with your Statement of Value request.

A completed Form 8283, Section B.

The location of the IRS territory that has examination responsibility for your return.

Send your request to:

You can withdraw your request for a Statement of Value at any time before it is issued. However, the IRS will not refund the user fee if you do.

If the IRS declines to issue a Statement of Value in the interest of efficient tax administration, the IRS will refund the user fee.

Because many kinds of art may be the subject of a charitable donation, it is not possible to discuss all of the possible types in this publication. Most common are paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, and historical memorabilia.

The professional appraiser should use reasonable due diligence to determine or confirm the authenticity of a donated art work. This due diligence may include verifying whether the art work is included in the relevant catalogue raisonné (a scholarly listing of all known works by a specific artist), has an assigned foundation number when relevant, is included in a comprehensive on-line archive, or whether the art work has an accompanying certificate of authenticity from a recognized authority or expert on the artist.

The physical condition and extent of restoration are both relevant in determining the valuation of art and antiques. These factors should be addressed in the appraisal. An antique in damaged condition lacking the "original brasses," may be worth much less than a similar piece in excellent condition.

Because many kinds of collectibles may be the subject of a charitable donation, it is not possible to discuss all of the possible types in this publication. Most common are rare books, autographs, sports memorabilia, dolls, manuscripts, stamps, coins, guns, gems, jewelry, music and entertainment memorabilia, comics, toys, and natural history items.

Publications available to help you determine the value of many kinds of collections include catalogs, dealers' price lists, and specialized hobby periodicals. When using one of these price guides, you must use the current edition at the date of contribution.

For example, a dealer may sell an item for much less than is shown on a price list, particularly after the item has remained unsold for a long time. The price an item sold for in an auction may have been the result of a rigged sale or a mere bidding duel. The appraiser must analyze the reference material, and recognize and make adjustments for misleading entries. If you are claiming an income tax charitable contribution deduction for the donation of a collection valued at more than $5,000, you must obtain a qualified appraisal and complete a Form 8283.

Gems and jewelry are of such a specialized nature that it is almost always necessary to get an appraisal by a specialized jewelry appraiser. The appraisal should describe, among other things, the style of the jewelry, the cut and setting of the gem, and whether it is now in fashion. The stone's coloring, weight, cut, brilliance, and flaws should be reported and analyzed. Sentimental personal value has no effect on FMV. But if the jewelry was owned by a famous person, its value might increase. GIA certificates and color photos should be included in jewelry appraisals.

Most libraries have catalogs or other books that report the publisher's estimate of values. Generally, two price levels are shown for each stamp: the price postmarked and the price not postmarked. Contact an appraiser for assistance with properly valuing stamp collections.

Many catalogs and other reference materials show the writer's or publisher's opinion of the value of coins on or near the date of the publication. Like many other collectors' items, the value of a coin depends on the demand for it, its age, and its rarity. Another important factor is the coin's condition. For example, there is a great difference in the value of a coin that is in mint condition and a similar coin that is only in good condition.

Use caution when consulting price guides for coins as only a trained grader can distinguish the difference between various Mint State grades and circulated grades including extremely fine, very fine, fine, very good, good, fair, or poor. The difference in value between one grade and another could be vast.

The value of books is usually determined by selecting comparable sales and adjusting the prices according to the differences between the comparable sales and the item being evaluated. This can be difficult to do and, except for a collection of little value, should be done by a specialized appraiser.

If the collection you are donating is of modest value, not requiring a written appraisal, the following information may help you in determining the FMV.

A book that is very old, or very rare, is not necessarily valuable. There are many books that are very old or rare, but that have little or no market value.

The condition of a book may have a great influence on its value. Collectors are interested in items that are in fine, or at least good, condition. When a book has a missing page, a loose binding, tears, or stains, or is otherwise in poor condition, its value is greatly lowered.

Some other factors in the valuation of a book are the kind of binding (leather, cloth, paper), page edges, and illustrations (drawings and photographs). Collectors usually want first editions of books. However, because of changes or additions, other editions are sometimes worth as much as, or more than, the first edition.

When these items are handwritten, or at least signed by famous people, they are often in demand and are valuable. However, the noteworthiness of an author is not the only determining factor; the writings of unknown or obscure authors may also be of value if they are of unusual historical or literary importance. Determining the value of such material is difficult. For example, there may be a great difference in value between two diaries that were kept by a famous person—one kept during childhood and the other during a later period in their life. The appraiser determines a value in these cases by applying knowledge and judgment to such factors as comparable sales and market conditions.

Cars, Boats, and Aircraft

If you donate a car, a boat, or an aircraft to a charitable organization, its FMV must be determined.

Certain commercial firms and trade organizations publish monthly or seasonal guides for different regions of the country, containing complete dealer sale prices or dealer average prices for recent model years. Prices are reported for each make, model, and year. These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. The prices are not “official,” and these publications are not considered an appraisal of any specific donated property. But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area.

These publications are sometimes available from public libraries or at a bank, credit union, or finance company. You can also find pricing information about used cars on the Internet.

An acceptable measure of the FMV of a donated car, boat, or airplane is an amount not in excess of the price listed in a used vehicle pricing guide for a private party sale, not the dealer retail value, of a similar vehicle. However, the FMV may be less than that amount if the vehicle has engine trouble, body damage, high mileage, or any type of excessive wear. The FMV of a donated vehicle is the same as the price listed in a used vehicle pricing guide for a private party sale only if the guide lists a sales price for a vehicle that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated vehicle.

You donate a used car in poor condition to a local high school for use by students studying car repair. A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. However, the guide shows the price for a private party sale of the car is only $750. The FMV of the car is considered to be no more than $750.

Except for inexpensive small boats, the valuation of boats should be based on an appraisal by a marine surveyor because the physical condition is so critical to the value.

Your deduction for a donated car, boat, or airplane is generally limited to the gross proceeds from its sale by the qualified organization. This rule applies if the claimed value of the donated vehicle is more than $500. In certain cases, you can deduct the vehicle's FMV. For details, see Pub. 526.

If you donate any inventory item to a charitable organization, the amount of your deductible contribution is generally the FMV of the item, minus any gain you would have realized if you had sold the item at its FMV on the date of the gift. For more information, see Pub. 526.

To determine the FMV of a patent, you must take into account, among other factors:

Whether the patented technology has been made obsolete by other technology;

Any restrictions on the donee's use of, or ability to transfer, the patented technology; and

The length of time remaining before the patent expires.

However, your deduction for a donation of a patent or other intellectual property is its FMV, minus any gain you would have realized if you had sold the property at its FMV on the date of the gift. Generally, this means your deduction is the lesser of the property's FMV or its basis. For details, see Pub. 526.

Stocks and Bonds

The value of stocks and bonds is the FMV of a share or bond on the valuation date. See Date of contribution , earlier, under What Is Fair Market Value (FMV)?

If there is an active public market for the contributed stocks or bonds on a stock exchange, in an over-the-counter market, or elsewhere, the FMV of each share or bond is the average price between the highest and lowest quoted selling prices on the valuation date. For example, if the highest selling price for a share was $11 and the lowest $9, the average price is $10. You get the average price by adding $11 and $9 and dividing the sum by 2.

If there were no sales on the valuation date, but there were sales within a reasonable period before and after the valuation date, you determine FMV by taking the average price between the highest and lowest sales prices on the nearest date before and on the nearest date after the valuation date. Then you weight these averages in inverse order by the respective number of trading days between the selling dates and the valuation date.

On the day you gave stock to a qualified organization, there were no sales of the stock. Sales of the stock nearest the valuation date took place 2 trading days before the valuation date at an average selling price of $10 and 3 trading days after the valuation date at an average selling price of $15. The FMV on the valuation date was $12, figured as follows.

Stocks or bonds listed on more than one stock exchange are valued based on the prices of the exchange on which they are principally dealt. This applies if these prices are published in a generally available listing or publication of general circulation. If this is not applicable, and the stocks or bonds are reported on a composite listing of combined exchanges in a publication of general circulation, use the composite list. See also Unavailable prices , later.

If there were no sales within a reasonable period before and after the valuation date, the FMV is the average price between the bona fide bid and asked prices on the valuation date.

Although there were no sales of Blue Corporation stock on the valuation date, bona fide bid and asked prices were available on that date of $14 and $16, respectively. The FMV is $15, the average price between the bid and asked prices.

If there were no prices available on the valuation date, you determine FMV by taking the average prices between the bona fide bid and asked prices on the closest trading date before and after the valuation date. Both dates must be within a reasonable period. Then you weight these averages in inverse order by the respective number of trading days between the bid and asked dates and the valuation date.

On the day you gave stock to a qualified organization, no prices were available. Bona fide bid and asked prices 3 days before the valuation date were $10 and 2 days after the valuation date were $15. The FMV on the valuation date is $13, figured as follows.

If no selling prices or bona fide bid and asked prices are available on a date within a reasonable period before the valuation date, but are available on a date within a reasonable period after the valuation date, or vice versa, then the average price between the highest and lowest of such available prices may be treated as the value.

When a large block of stock is put on the market, it may lower the selling price of the stock if the supply is greater than the demand. On the other hand, market forces may exist that will afford higher prices for large blocks of stock. Because of the many factors to be considered, determining the value of large blocks of stock usually requires the help of experts specializing in underwriting large quantities of securities or in trading in the securities of the industry of which the particular company is a part.

If selling prices (or bid and asked prices) are not available, you should work with a professional appraiser to determine the FMV of the bond or stock on the valuation date because the analysis requires consideration of factors similar to those used to value an Interest in a Business below.

Some classes of stock cannot be traded publicly because of restrictions imposed by the Securities and Exchange Commission, or by the corporate charter or a trust agreement. These restricted securities usually trade at a discount in relation to freely traded securities.

You should work with a professional because the analysis requires consideration of factors similar to those used to value an Interest in a Business , below.

Real Estate

Because each piece of real estate is unique and its valuation is complicated, a detailed appraisal by a professional appraiser is necessary.

The appraiser must be thoroughly trained in the application of appraisal principles and theory. In some instances, the opinions of equally qualified appraisers may carry unequal weight, such as when one appraiser has a better knowledge of local conditions.

The appraisal report must contain a complete description of the property, such as street address, legal description, and lot and block number, as well as physical features, condition, and dimensions. The use to which the property is put, zoning and permitted uses, and its potential use for other higher and better uses are also relevant.

In general, there are three main approaches to the valuation of real estate. An appraisal may require the combined use of two or three methods rather than one method only.

The comparable sales method compares the donated property with several similar properties that have been sold. The selling prices, after adjustments for differences in date of sale, size, condition, and location, would then indicate the estimated FMV of the donated property.

If the comparable sales method is used to determine the value of unimproved real property (land without significant buildings, structures, or any other improvements that add to its value), the appraiser should consider the following factors when comparing the potential comparable property and the donated property.

Location, size, and zoning or use restrictions.

Accessibility and road frontage, and available utilities and water rights.

Riparian rights (right of access to and use of the water by owners of land on the bank of a river) and existing easements, rights-of-way, leases, etc.

Soil characteristics, vegetative cover, and status of mineral rights.

Other factors affecting value.

For each comparable sale, the appraisal must include the names of the buyer and seller, the deed book and page number, the date of sale and selling price, a property description, the amount and terms of mortgages, property surveys, the assessed value, the tax rate, and the assessor's appraised FMV.

The comparable selling prices must be adjusted to account for differences between the sale property and the donated property. Because differences of opinion may arise between appraisers as to the degree of comparability and the amount of the adjustment considered necessary for comparison purposes, an appraiser should document each item of adjustment.

Only comparable sales having the least adjustments in terms of items and/or total dollar adjustments should be considered as comparable to the donated property.

This method capitalizes the net income from the property at a rate that represents a fair return on the particular investment at the particular time, considering the risks involved. The key elements are the determination of the income to be capitalized and the rate of capitalization.

This method, used alone, usually does not result in a determination of FMV. Instead, it generally tends to set the upper limit of value, particularly in periods of rising costs, because it is reasonable to assume that an informed buyer will not pay more for the real estate than it would cost to reproduce a similar property. Of course, this reasoning does not apply if a similar property cannot be created because of location, unusual construction, or some other reason. Generally, this method serves to support the value determined from other methods. When the replacement cost method is applied to improved realty, the land and improvements are valued separately.

The replacement cost of a building is figured by considering the materials, the quality of workmanship, and the number of square feet or cubic feet in the building. This cost represents the total cost of labor and material, overhead, and profit. After the replacement cost has been figured, consideration must be given to the following factors.

Physical deterioration—the wear and tear on the building itself.

Functional obsolescence—usually in older buildings with, for example, inadequate lighting, plumbing, or heating; small rooms; or a poor floor plan.

Economic obsolescence—outside forces causing the whole area to become less desirable.

The FMV of any interest in a closely held business (whether a sole proprietorship or a business taxed as a corporation or partnership) is the amount that a willing buyer would pay for the interest to a willing seller after consideration of all relevant factors. Because of the many factors to be considered in determining the FMV of an interest in a closely held business, the help of experts is usually required. Such a determination requires the consideration of all available financial data, as well as all relevant factors affecting FMV. The following factors, although not all-inclusive, may be helpful.

The business's net worth and prospective earning power.

The nature and history of the business.

The economic outlook of the industry in which the business operates.

The business's position in the industry, its competitors, and its management.

The FMV of assets of the business including goodwill, if applicable.

The value of interests in businesses engaged in the same or similar industries.

You should keep complete financial and other information on which the valuation is based. This includes copies of reports of examinations of the business made by accountants, engineers, or any technical experts on or close to the valuation date.

Annuities, Interests for Life or Terms of Years, Remainders, and Reversions

The FMV of these kinds of property is their present value, except in the case of annuities under contracts issued by companies regularly engaged in their sale. The valuation of these commercial annuity contracts and of insurance policies is discussed later under Certain Life Insurance and Annuity Contracts .

To determine present value, you must know the applicable interest rate and use actuarial tables.

The applicable interest rate varies. It is announced monthly in a news release and published in the Internal Revenue Bulletin as a Revenue Ruling. The interest rate to use is under the heading “Rate Under Section 7520” for a given month and year. For a transfer involving a charitable interest, you may elect to use the interest rate for the month of the donation or the interest rate for either of the 2 preceding months. You must use the same interest rate to determine the present value of all interests in that property. You must attach a statement to the return to take the election. You can call the IRS office at 800-829-1040 to obtain this rate.

You need to refer to actuarial tables to determine the present value of a charitable interest in the form of an annuity, any interest for life or a term of years, or remainder interest donated to a charitable organization.

Use the actuarial tables set forth by regulation for these types of interests. These tables are referenced by and explained in IRS Pub. 1457, Actuarial Valuations, Version 4A; Pub. 1458, Actuarial Valuations, Version 4B; and Pub. 1459, Actuarial Valuations, Version 4C. These publications provide examples showing the use of actuarial factors and contain links to the tables of factors to be used in determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest.

Pub. 1457 explains the use of actuarial factors for computing the present value of a remainder interest in a charitable remainder annuity trust and a pooled income fund, as well as factors for annuities, life estates, term certain estates, and other remainder interests. Pub. 1458 explains the use of the factors for valuing the remainder interest in a charitable remainder unitrust. Pub. 1459 explains the use of factors to determine the present value of a remainder interest in depreciable property. You can download Pubs. 1457, 1458, and 1459 from https://www.irs.gov/retirement-plans/actuarial-tables . Formulas for actuarial factors for transfers to pooled income funds may also be found in Regulations section 1.642(c)-6(e)(6), factors for transfers to charitable remainder unitrusts in Regulations section 1.664-4(e), and factors for other transfers in Regulations section 20.2031-7(d)(6).

The tables referenced by Versions 4A, 4B, and 4C of the publications are effective for transfers on or after June 1, 2023. These tables use a more recent mortality basis than earlier tables. The earlier versions of the publications, Versions 3A, 3B, and 3C, are also available: these versions—and the actuarial tables they reference—are applicable for transfers after April 30, 2009, and before June 1, 2023. However, there is a transition rule under which you may elect to use the later tables (those referenced in Versions 4A, 4B, and 4C) for valuing interests transferred from May 1, 2019, through June 1, 2023. However, you must be consistent in using factors derived under the same mortality basis with respect to each interest (income, remainder, annuity, etc.) in the same property, and with respect to all transfers occurring on that valuation date. All of these publications and tables can be accessed from https://www.irs.gov/retirement-plans/actuarial-tables .

If you need a special factor for an actual transaction, you can request a letter ruling. Be sure to include the date of birth of each person the duration of whose life may affect the value of the interest. Also include copies of the relevant instruments. The IRS charges a user fee for providing special factors.

For more information about requesting a ruling, see Revenue Procedure 2024-1 (or annual update).

For information on the circumstances under which a charitable deduction may be allowed for the donation of a partial interest in property not in trust, see Partial Interest in Property Not in Trust , later.

The value of an annuity contract or a life insurance policy issued by a company regularly engaged in the sale of such contracts or policies is the amount that company would charge for a comparable contract.

But if the donee of a life insurance policy may reasonably be expected to cash the policy rather than hold it as an investment, then the FMV is the cash surrender value rather than the replacement cost.

If an annuity is payable under a combination annuity contract and life insurance policy (for example, a retirement income policy with a death benefit) and there was no insurance element when it was transferred to the charity, the policy is treated as an annuity contract.

Partial Interest in Property Not in Trust

Generally, no deduction is allowed for a charitable contribution, not made in trust, of less than your entire interest in property. However, this does not apply to a transfer of less than your entire interest if it is a transfer of:

A remainder interest in your personal residence or farm,

An undivided part of your entire interest in property, or

A qualified conservation contribution.

The amount of the deduction for a donation of a remainder interest in real property is the FMV of the remainder interest at the time of the contribution, determined as the present value of that remainder interest. To determine the present value of the remainder interest, you must know the FMV of the property as a whole (from which the remainder interest is donated) on the date of the contribution. Multiply the FMV of the whole property by the appropriate remainder factor. Examples in Pubs. 1457, 1458 and 1459 show how to use these factors and contain links to these tables.

If the underlying property of which the remainder interest being donated is depreciable property, you must make an adjustment for depreciation or depletion using the factors in Table C, as referenced by and explained in Pub. 1459, Actuarial Valuations, Version 4C. See Annuities, Interests for Life or Terms of Years, Remainders, and Reversions , earlier. You can download Pub. 1459 from https://www.irs.gov/retirement-plans/actuarial-tables .

For this purpose, the term “depreciable property” means any property subject to wear and tear or obsolescence, even if not used in a trade or business or for the production of income.

If the remainder interest is an interest in real property that includes both depreciable and nondepreciable elements, for example, a house and land, the FMV of the underlying real property must be allocated between each kind of property at the time of the contribution. You must use distinct actuarial factors that apply separately to the depreciable portion and to the nondepreciable portion, in order to determine the present value of the entire remainder interest. The example provided in Pub. 1459 explains how to get both kinds of remainder factors and apply them separately to the two elements of the underlying property value. The sum of the present value of the remainder interest in the nondepreciable element of the underlying property, plus the present value of the remainder interest in the depreciable element of the underlying property, is the present value of the entire remainder interest in the property.

For more information, see Regulations section 1.170A-12.

A contribution of an undivided part of your entire interest in property must consist of a part of each and every substantial interest or right you own in the property. It must extend over the entire term of your interest in the property. For example, you are entitled to the income from certain property for your life (life estate) and you contribute 20% of that life estate to a qualified organization. You can claim a deduction for the contribution if you do not have any other interest in the property.

If the only interest you own in real property is a remainder interest in a personal residence or farm and you give your entire remainder interest to a qualifying charity under section 170(c), see Annuities, Interests for Life or Terms of Years, Remainders, and Reversions above, for information on how to value that remainder interest.

No income tax deduction is available if you give part of your remainder interest in any kind of property. See Partial Interest in Property Not in Trust , above.

Qualified Conservation Contribution

A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes as defined in section 170(h)(4).

For purposes of a qualified conservation contribution, a qualified organization is:

A governmental unit;

A publicly supported charitable, religious, scientific, literary, educational, etc., organization; or

An organization that is controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity.

A qualified organization is a certain group of charities than a charity that qualifies under section 170(c) for an income tax charitable deduction.

Your contribution must be made only for one of the following conservation purposes.

Preserving land areas for outdoor recreation by, or for the education of, the general public.

Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem.

Preserving open space, including farmland and forest land, if it yields a significant public benefit. It must be either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy.

Preserving a historically important land area or a certified historic structure. There must be some visual public access to the property. Factors used in determining the type and amount of public access required include the historical significance of the property, the remoteness or accessibility of the site, and the extent to which intrusions on the privacy of individuals living on the property would be unreasonable.

A certified historic structure is a building that is listed individually in the National Register of Historic Places (National Register building), or a building that is located in a registered historic district and has been certified by the Secretary of the Interior as contributing to the historic significance of that district (historically significant building). If the individual listing in the National Register of Historic Places consists of a more than one building (for example, a house, a garage, a mill complex, etc.) the Secretary of the Interior may have to certify which of the multiple buildings qualify as certified historic structures.

A registered historic district is any district listed in the National Register of Historic Places. A state or local historic district may also qualify as a registered historic district if the district and the enabling statutes are certified by the Secretary of the Interior. You can claim a deduction for a qualified conservation contribution of a National Register building. This contribution can take the form of a qualified real property interest that is an easement or other restriction on all or part of the exterior or interior of the building.

You can claim a deduction for a qualified conservation contribution of a historically significant building. This can take the form of a contribution of a qualified real property interest that is an easement or other restriction on all or part of the interior of the building. However, you cannot claim a deduction for a contribution of a qualified real property interest that is an easement or other restriction on the exterior of a building unless the easement or other restriction meets each of the following three conditions.

The restriction must preserve the entire exterior of the building and must prohibit any change to the exterior of the building (including its front , sides, rear, and height) that is inconsistent with its historical character.

You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization:

Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation; and

Has the resources to manage and enforce the restriction and a commitment to do so.

You must include with your return:

Form 8283, completed as specified in the instructions to Form 8283;

A signed qualified appraisal, performed by a qualified appraiser;

Photographs of the building's entire exterior;

A description of all restrictions on development of the building, such as zoning laws and restrictive covenants; and

The National Park Service project number (NPS #), if applicable. See the Form 8283 instructions for more information.

If you claim a deduction of more than $10,000 for an easement or other restriction on the exterior of a historically significant building, your deduction will not be allowed unless you pay a $500 filing fee. See Form 8283-V and its instructions.

If you claimed the rehabilitation credit for a National Register or historically significant building for any of the 5 years before the year of the qualified conservation contribution, your charitable deduction is reduced. For more information, see Form 3468, Investment Credit, and section 170(f)(14).

This is any of the following interests in real property.

Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals).

A remainder interest.

A restriction (granted in perpetuity) on the use that may be made of the real property; also commonly known as an easement, a restrictive covenant, an equitable servitude, or a perpetual conservation restriction, depending upon terminology applicable where the real property is located. See Regulations section 1.170A-14(b)(2) for further information.

A qualified real property interest described in (1) consists of the following.

Your entire interest in real property with you retaining a qualified mineral interest, or your entire interest in the real property when someone else owns the qualified mineral interest and the probability of surface mining occurring is so remote as to be negligible. A qualified mineral interest gives you the right to access subsurface oil, gas, or other minerals. You determine the FMV of the real property absent the qualified mineral interest in the same manner that you determine the FMV of real estate. See Real Estate , earlier.

A remainder interest in real property. You determine the FMV of a remainder interest in real property as directed earlier under Remainder Interest in Real Property .

A conservation restriction (granted in perpetuity) on the use which may be made of real property.

The value of the charitable contribution of a perpetual conservation restriction (conservation easement) is the FMV of the easement at the time of the contribution. In determining the FMV of a conservation easement, if there is a substantial record of arm's-length sales of conservation easements on other properties that are the same as or very similar to the donated conservation easement, you must take into account the selling price of these easements. If there are no comparable sales, the FMV of the conservation easement is generally determined indirectly as the difference between the FMVs of the property before and after the grant of the conservation easement. The FMV of the property before the grant of the conservation easement must take into account not only the current use of the property but also an objective assessment of how immediate or remote the likelihood is that the property, without the easement, would be developed. In determining whether the property could be developed, you must also consider any zoning, conservation, or historical preservation laws that would already restrict the property's potential highest and best use.

Finally, if a potential highest and best use is being considered that would require a change in zoning or other restrictions on the property, you must address whether it is reasonably probable that such a change would be permitted. Granting a conservation easement may increase, rather than reduce, the value of property, and in such a situation no deduction would be allowed.

You own 10 acres of farmland. Similar land in the area has an FMV of $2,000 an acre. However, land in the general area that is restricted solely to farm use has an FMV of $1,500 an acre. Your county wants to preserve open space and prevent further development in your area.

You grant to the county an enforceable open space easement in perpetuity on 8 of the 10 acres, restricting its use to farmland. The value of this easement is $4,000, determined as follows.

If you later transfer in fee your remaining interest in the 8 acres to another qualified organization, the FMV of your remaining interest is the FMV of the 8 acres reduced by the FMV of the easement granted to the first organization.

Subject to three exceptions, if the amount of the pass-through entity’s contribution of qualified real property interest exceeds 2.5 times the sum of each member’s relevant basis in such pass-through entity, each member of such pass-through entity cannot claim a deduction for the charitable conservation contribution.

For the purpose of this disallowance rule, the pass-through entity must calculate the sum of the relevant basis of all members of the pass-through entity and report it on the Form 8283. Relevant basis is, with respect to any member, the portion of the member’s modified basis in its interest in the pass-through entity that is allocable to the portion of the real property with respect to which the qualified conservation contribution is made. Modified basis, with respect to any member, is the adjusted basis in the member’s interest in the pass-through entity as determined (I) immediately before the conservation contribution, (II) without regard to the member’s share of any liabilities of the pass-through entity, and (III) by the entity after taking into account the adjustments described in subclauses (I) and (II). The pass-through entity must determine such member's modified basis.

For more information about qualified conservation contributions, see Pub. 526.

Substantiation of Noncash Charitable Contributions

What you need to substantiate your deduction depends upon the property being donated and the claimed value of this property. There are three types of documents that may be required in order to substantiate your contribution.

Contemporaneous Written Acknowledgment (CWA).

An appraisal, which in some cases must be a “qualified appraisal,” completed by a “qualified appraiser.”

You must get a CWA from the charity to which you contributed property on or before the earlier of the date on which you file a return reporting the donation or the due date (including extensions) for filing such return.

CWA must include the following:

The name of the organization;

The amount of any monetary contribution;

A description (but not the FMV) of any contribution of property;

A statement that no goods or services were provided by the organization in return for the contribution, if that was the case;

If the organization did provide goods or services in return for the contribution, a description and good faith estimate of the FMV of the goods or services; and

If the organization only provided intangible religious benefits (described later in this publication) in return for the contribution, a statement so providing.

See Pub. 1771 for examples of CWAs.

You must file a Form 8283 if the amount of your deduction for each noncash contribution is more than $500, and when you donate certain publicly traded securities for which market quotations are readily available; certain intellectual property, like a patent; a vehicle for which you obtained a CWA meeting the requirements of section 170(f)(12)(B) (including a car, boat, or airplane) for which your deduction is limited to the gross proceeds from its sale; and inventory and other similar property described in section 1221(a)(1). You must also file a Form 8283 if you have a group of similar items for which a total deduction of over $500 is claimed. See Form 8283 below.

Similar items of property are items of the same general category or type, such as coin collections, paintings, books, clothing, jewelry, nonpublicly traded stock, land, or buildings.

You claimed a deduction of $600 for inventory, $7,000 for publicly traded securities (quotations published daily), and $6,000 for a collection of 15 books ($400 each).

Many, but not all, charitable contributions require a qualified appraisal completed by a qualified appraiser. See Qualified Appraiser and Qualified Appraisal , later.

A qualified appraisal is not required for the donation of:

Certain publicly traded securities for which market quotations are readily available;

Certain intellectual property, like a patent;

A vehicle for which you obtained a CWA meeting the requirements of section 170(f)(12)(B) (including a car, boat, or airplane) for which your deduction is limited to the gross proceeds from its sale;

Inventory and other similar property described in section 1221(a)(1); and

Noncash property valued at less than $5,000 unless the property is an item of clothing or a household item that is not in good used condition for which you are claiming a value of more than $500.

The appraiser's opinion is never more valid than the facts on which it is based; without these facts, it is simply a guess.

Even when a qualified appraisal by a qualified appraiser is not required, you must support the value you claim for the property you contribute to charity. For property like publicly traded securities for which market quotations are readily available, you may not need an appraisal by an appraiser. When you need an appraisal by an appraiser to support the value of your deduction, more weight is given to an appraisal by an appraiser that satisfies most of the requirements of a qualified appraisal by a qualified appraiser.

You may not take a charitable contribution deduction for fees you pay for appraisals of your donated property.

If you give property worth less than $250 to charity, you should obtain a receipt from the charity. The receipt should include the charity's name and address, and the date you made the gift. If you give property worth between $250 and $5,000, you must obtain a CWA. You must also substantiate the FMV you claim for the property. You may need to file a Form 8283.

You must include with your return a qualified appraisal prepared by a qualified appraiser of any single item of clothing or any household item that is not in good used condition or better, and for which you deduct more than $500. Attach the appraisal and Form 8283. See Household Items and Used Clothing , earlier. You must also obtain a CWA for this donation.

Deductions of More Than $5,000

Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, and was made after December 31, 1984, you must:

Obtain a qualified appraisal signed and dated by a qualified appraiser, and

Complete and attach Form 8283 to your tax return.

The phrase “similar items” means property of the same generic category or type (whether or not donated to the same donee), such as stamps, coins, fine art, books, nonpublicly traded stock, nonpublicly traded securities other than nonpublicly traded stock, land, buildings, clothing, jewelry, furniture, household goods, collectibles, or decorative arts. For example, if you give books to three schools and you deduct $2,000, $2,500, and $900, respectively, your claimed deduction is more than $5,000 for these books. You must get a qualified appraisal of the books and for each school you must attach a fully completed Form 8283, Section B, to your tax return.

Publicly traded securities are:

Listed on a stock exchange in which quotations are published on a daily basis,

Regularly traded in a national or regional over-the-counter market for which published quotations are available, or

Shares of an open-end investment company (mutual fund) for which quotations are published on a daily basis in a newspaper of general circulation throughout the United States.

The issue is regularly traded during the computation period (defined later) in a market for which there is an “interdealer quotation system” (defined later);

The issuer or agent computes the “average trading price” (defined later) for the same issue for the computation period;

The average trading price and total volume of the issue during the computation period are published in a newspaper of general circulation throughout the United States; not later than the last day of the month following the end of the calendar quarter in which the computation period ends;

The issuer or agent keeps books and records that list for each transaction during the computation period the date of settlement of the transaction, the name and address of the broker or dealer making the market in which the transaction occurred, and the trading price and volume; and

The issuer or agent permits the IRS to review the books and records described in the above bullet point with respect to transactions during the computation period upon receiving reasonable notice.

An interdealer quotation system is any system of general circulation to brokers and dealers that regularly disseminates quotations of obligations by two or more identified brokers or dealers who are not related to either the issuer or agent who computes the average trading price of the security. A quotation sheet prepared and distributed by a broker or dealer in the regular course of business and containing only quotations of that broker or dealer is not an interdealer quotation system.

The average trading price is the average price of all transactions (weighted by volume), other than original issue or redemption transactions, conducted through a U.S. office of a broker or dealer who maintains a market in the issue of the security during the computation period. Bid and asked quotations are not taken into account.

The computation period is weekly during October through December and monthly during January through September. The weekly computation periods during October through December begin with the first Monday in October and end with the first Sunday following the last Monday in December.

If you claim a deduction of more than $500,000 for a donation of property, you must attach a qualified appraisal of the property to your return. This does not apply to contributions of cash, inventory, publicly traded stock, or intellectual property.

If you do not obtain a qualified appraisal and/or attach the appraisal to your return, if required, you cannot deduct your contribution, unless your failure to attach the appraisal is due to reasonable cause and not to willful neglect.

Qualified Appraisal

A qualified appraisal is an appraisal document that meets the following requirements.

Is made, signed, and dated by a qualified appraiser (defined later) in accordance with the substance and principles of the Uniform Standards of Professional Appraisal Practice.

Meets the relevant requirements of Regulations section 1.170A-17(a) and (b).

Is signed by the qualified appraiser and dated no earlier than 60 days before the date of the contribution and no later than the due date, including extensions, of the return on which the deduction for the contribution is first claimed. For an appraisal report dated before the date of the contribution, the valuation effective date must be no earlier than 60 days before the date of the contribution and no later than the date of the contribution. For an appraisal report dated on or after the date of the contribution, the valuation effective date must be the date of the contribution.

Does not involve a prohibited appraisal fee.

You must receive the qualified appraisal before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. An appraisal is not a qualified appraisal if you fail to disclose or you misrepresent facts to your appraiser and a reasonable person would expect this failure or misrepresentation to cause the appraiser to misstate the value of the property you contributed.

Form 8283 must be completed and attached to your tax return. Generally, you do not need to attach the qualified appraisal itself, but you should keep a copy as long as it may be relevant under the tax law. There are four exceptions.

If you claim a deduction of $20,000 or more for donations of art, you should attach a complete copy of the appraisal. See Art and Collectibles , earlier.

If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. See Deductions of More Than $500,000 , earlier.

If you claim a deduction of more than $500 for an article of clothing, or a household item, that is not in good used condition or better, you must attach the appraisal. See Deduction over $500 for certain clothing or household items , earlier.

If you claim a deduction for an easement or other restriction on the exterior of a building in a historic district, you must attach the appraisal. See Certified historic structures , earlier.

Generally, no part of the fee arrangement for a qualified appraisal can be based on a percentage of the appraised value of the property. If a fee arrangement is based on what is allowed as a deduction, after IRS examination or otherwise, it is treated as a fee based on a percentage of appraised value.

A qualified appraisal must include the following information.

A description of the property in sufficient detail for a person who is not generally familiar with the type of property to determine that the property appraised is the property that was (or will be) contributed.

The physical condition of any tangible personal property or real property.

The date (or expected date) of contribution (valuation effective date).

The terms of any agreement or understanding entered into (or expected to be entered into) by or on behalf of the donor and donee that relates to the use, sale, or other disposition of the donated property, including, for example, the terms of any agreement or understanding that:

Temporarily or permanently restricts a donee's right to use or dispose of the donated property;

Earmarks donated property for a particular use; or

Reserves to, or confers upon, anyone (other than a donee organization or an organization participating with a donee organization in cooperative fundraising) any right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having the income, possession, or right to acquire the property.

The name, address, and taxpayer identification number (TIN) of the qualified appraiser and, if the appraiser is a partner, an employee, or an independent contractor engaged by a person other than the donor, the name, address, and taxpayer identification number of the partnership or the person who employs or engages the appraiser.

The qualifications of the qualified appraiser who signs the appraisal to value the type of property being valued, including the appraiser's background, experience, education, and any membership in professional appraisal associations.

A statement that the appraisal was prepared for income tax purposes.

The declaration required by Regulations section 1.170A-17(3)(iv).

The appraised FMV on the date (or expected date) of contribution.

The method of valuation used to determine FMV, such as the sales comparison approach, cost approach, or income approach.

The specific basis for the valuation, such as any specific comparable sales transaction.

The report completion date.

The following are examples of information that should be included in a description of donated art objects. Appraisals of art objects—paintings in particular—should include all of the following.

A complete description of the object, indicating the:

Dimensions;

Subject matter;

Medium and support;

Name of the artist (or culture);

Approximate date created; and

Condition, including a condition report by a professional conservator if condition affects value.

The cost, date, and manner of acquisition.

A history of the item's prior ownership (provenance).

The exhibition history of the object.

Authenticity documentation. Reasonable due diligence should include catalogue raisonné citations, foundation numbers, and/or letters from a recognized expert, when warranted.

A professional quality color image of the item.

The facts on which the appraisal was based, such as:

Identification and analysis of the item's value characteristics;

Comparable sales of similar works by the artist which were sold in a time period close to the valuation date;

The economic state of the art market at the time of valuation, particularly with respect to the specific property; and

The standing of the artist in their profession and in the particular artistic school or time period.

A separate qualified appraisal is required for each item of property that is not included in a group of similar items of property. You need only one qualified appraisal for a group of similar items of property contributed in the same tax year, but you may get separate appraisals for each item. A qualified appraisal for a group of similar items must provide all of the required information for each item of similar property. The appraiser, however, may provide a group description for selected items the total value of which is not more than $100.

A qualified appraiser is an individual with verifiable education and experience in valuing the type of property for which the appraisal is performed.

The individual:

Has earned an appraisal designation from a generally recognized professional appraiser organization, for the type of property being valued; or

Has met certain minimum education requirements and 2 or more years of experience in valuing the type of property being valued. To meet the minimum education requirement, the individual must have successfully completed professional or college-level coursework obtained from:

A professional or college-level educational organization,

A professional trade or appraiser organization that regularly offers educational programs in valuing the type of property, or

An employer as part of an employee apprenticeship or education program similar to professional or college-level courses.

The individual regularly prepares appraisals for which they are paid.

The individual is not an excluded individual (defined later).

In addition, the appraiser must make a declaration in the appraisal that, because of their background, experience, education, and membership in professional associations, they are qualified to make appraisals of the type of property being valued. The appraiser must complete the Declaration of Appraiser section on Form 8283, Section B. More than one appraiser may appraise the property, provided that each complies with the requirements, including signing the qualified appraisal and the Declaration of Appraiser section on Form 8283, Section B.

The following individuals cannot be qualified appraisers for the donated property.

The donor of the property or the taxpayer who claims the deduction.

The donee of the property.

A party to the transaction in which the donor acquired the property being appraised, unless the property is donated within 2 months of the date of acquisition and its appraised value is not more than its acquisition price. This applies to the person who sold, exchanged, or gave the property to the donor, or any person who acted as an agent for the transferor or donor in the transaction.

Any person employed by any of the above persons. For example, if the donor acquired a painting from an art dealer, neither the dealer nor persons employed by the dealer can be qualified appraisers for that painting.

Any person related under section 267(b) of the Internal Revenue Code to any of the above persons or married to a person related under section 267(b) to any of the above persons.

An appraiser who appraises regularly for a person in (1), (2), or (3), and who does not perform a majority of their appraisals made during their tax year for other persons.

An individual who receives a prohibited appraisal fee for the appraisal of the donated property. See Prohibited appraisal fee , earlier.

An individual who is prohibited from practicing before the IRS under section 330(c) of title 31 of the United States Code at any time during the 3‐year period ending on the date the appraisal is signed by the individual.

In addition, an individual is not a qualified appraiser for a particular donation if the donor had knowledge of facts that would cause a reasonable person to expect the appraiser to falsely overstate the value of the donated property. For example, if the donor and the appraiser make an agreement concerning the amount at which the property will be valued, and the donor knows that amount is more than the FMV of the property, the appraiser is not a qualified appraiser for the donation.

An appraiser who prepares an incorrect appraisal may have to pay a penalty if the appraiser knows, or reasonably should have known, the appraisal would be used in connection with a return or claim for refund, and the appraisal resulted in:

A substantial valuation misstatement,

A substantial estate or gift valuation understatement, or

A gross valuation misstatement.

The penalty imposed on the appraiser is the smaller of:

The greater of:

10% of the underpayment due to the misstatement, or

125% of the gross income received for the appraisal.

No penalty is imposed if the appraiser can establish that the appraisal’s value is more likely than not correct.

In addition, any appraiser who falsely or fraudulently overstates the value of property described in a qualified appraisal of a Form 8283 that the appraiser has signed may be subject to a civil penalty for aiding and abetting as understatement of tax liability, and may have their appraisal disregarded.

Generally, if the claimed deduction for an item of donated property is more than $5,000, you must attach Form 8283 to your tax return and complete Section B.

If you do not attach Form 8283 to your return and complete Section B, the deduction will not be allowed unless your failure was due to reasonable cause and not willful neglect, or was due to a good faith omission.

You must attach a separate Form 8283 for each item of contributed property that is not part of a group of similar items. If you contribute similar items of property to the same donee organization, you need attach only one Form 8283 for those items. If you contribute similar items of property to more than one donee organization, you must attach a separate form for each donee.

IRS Review of Appraisals

In reviewing an income tax return, the IRS may accept the claimed value of the donated property, based on information or appraisals sent with the return, or may make its own determination of FMV. In either case, the IRS may:

Contact the taxpayer to get more information;

Refer any valuation issues to an IRS appraiser or valuation specialist;

Refer the issue to Art Appraisal Services (AAS), a department of professional appraisers who consults with the Commissioner's Art Advisory Panel, a group of independent dealers and curators. A referral to AAS is mandatory for fine and decorative art valued at $50,000 or more; or

Contract with an independent appraiser to appraise the property when the objects require appraisers of highly specialized experience and knowledge.

The IRS is responsible for reviewing appraisals, but it is not responsible for making them. Supporting the FMV listed on your return is your responsibility.

The IRS does not recognize any particular appraiser or organization of appraisers.

The IRS generally does not approve valuations or appraisals before the actual filing of the tax return to which the appraisal applies. In addition, the IRS generally does not issue advance rulings approving or disapproving such appraisals.

For a request submitted as described earlier under Art valued at $50,000 or more , the IRS will issue a Statement of Value that can be relied on by the donor of the item of art.

The Statement of Value is a fee-based review of the taxpayer's appraisal and claimed value. It does not guarantee a taxpayer's entitlement to a deduction nor does it substitute for the substantiation documents, such as the CWA or Form 8283.

You may be liable for a penalty if you misstate the value or adjusted basis of donated property.

The penalty is 20% of the underpayment of tax related to the misstatement if:

The value or adjusted basis claimed on the return is 150% or more of the correct amount, and

You underpaid your tax by more than $5,000 because of the misstatement.

The penalty is 40%, rather than 20%, if:

The value or adjusted basis claimed on the return is 200% or more of the correct amount, and

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using software or Free File Fillable Forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE or download the free IRS2Go app for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).

Also, the IRS offers Free Fillable Forms, which can be completed online and then e-filed regardless of income.

Go to IRS.gov/Tools for the following.

The Earned Income Tax Credit Assistant ( IRS.gov/EITCAssistant ) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.

The Tax Withholding Estimator ( IRS.gov/W4App ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

The First-Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.

IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax topics.

IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.

You may also be able to access tax information in your e-filing software.

There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Youtube.com/irsvideos .

Youtube.com/irsvideosmultilingua .

Youtube.com/irsvideosASL .

The IRS Video portal ( IRSVideos.gov ) contains video and audio presentations for individuals, small businesses, and tax professionals.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

The IRS is committed to serving taxpayers with limited-English proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .

Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.

Standard Print.

Large Print.

Audio (MP3).

Plain Text File (TXT).

Braille Ready File (BRF).

Go to IRS.gov/DisasterRelief to review the available disaster tax relief.

Go to IRS.gov/Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order.

Download and view most tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .

IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe and a breakdown by tax year.

See payment plan details or apply for a new payment plan.

Make a payment or view 5 years of payment history and any pending or scheduled payments.

Access your tax records, including key data from your most recent tax return, and transcripts.

View digital copies of select notices from the IRS.

Approve or reject authorization requests from tax professionals.

View your address on file or manage your communication preferences.

With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/Account .

This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS online account. For more information, go to IRS.gov/TaxProAccount .

The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft , the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .

Go to IRS.gov/Refunds .

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit Card, Credit Card, or Digital Wallet : Choose an approved payment processor to pay online or by phone.

Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System : Best option for businesses. Enrollment is required.

Check or Money Order : Mail your payment to the address listed on the notice or instructions.

Cash : You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.

The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

Go to IRS.gov/Payments for more information about your options.

Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .

Go to IRS.gov/Form1040X for information and updates.

Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.

Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

You can now upload responses to all notices and letters using the Document Upload Tool. For notices that require additional action, taxpayers will be redirected appropriately on IRS.gov to take further action. To learn more about the tool, go to IRS.gov/Upload .

You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language.

Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) Is Here To Help You

TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights .

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, your family, or your business;

You face (or your business is facing) an immediate threat of adverse action; or

You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

TAS has offices in every state, the District of Columbia, and Puerto Rico . To find your advocate’s number:

Go to TaxpayerAdvocate.IRS.gov/Contact-Us ;

Download Pub. 1546, The Taxpayer Advocate Service Is Your Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf ;

Call the IRS toll free at 800-TAX-FORM (800-829-3676) to order a copy of Pub. 1546;

Check your local directory; or

Call TAS toll free at 877-777-4778.

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to TAS at IRS.gov/SAMS . Be sure to not include any personal taxpayer information.

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, go to the LITC page at TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List , at IRS.gov/pub/irs-pdf/4134.pdf .

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The CFO'S Perspective

In-kind donations accounting and reporting for nonprofits.

by Todd Kimball , on Feb 24, 2020

Most non-profit organizations rely on gifts from other businesses and the public at large to achieve their goals. These come in the form of both tangible property and personal services (collectively nonfinancial gifts), which are referred to as in-kind contributions. 

Recording these non-cash gifts allows a nonprofit organization to accurately present the types and value of contributions it receives to support its mission. Even though in-kind gifts are a major source of support for many nonprofits, recording and reporting them properly can present some unique challenges.

Types of In-Kind Donations

While cash is king with many charities, it’s not uncommon for nonprofits to encourage and receive other types of contributions. These “gifts in kind” can come in a variety of forms. 

Goods/Property

Examples of goods or property that might qualify as an in-kind donation are computer hardware and software, office furniture, medical supplies, and food. This category also includes intangible property such as securities, copyrights, and patents as well as items that can be used as fundraisers for prizes or put up for auction to raise money. 

Professional Services

Examples of professional services, or expertise, that qualify as in-kind donations include:

> Legal services (most common)  > Accounting services > Web design and social media help > Consulting services > Videography services

Creation of an Asset

If a volunteer or group of volunteers creates or enhances value in an asset it might qualify as an in-kind donation to a nonprofit, for example a group of volunteers working to build a home for low-income families.

Other Services

Other services that certainly or might qualify as in-kind donations to a nonprofit include the discounted or free use of office or meeting space and free administrative services like copying or printing. Other examples are discounted or free catering and a special deal on utilities. 

What Services and Donations Don’t Qualify?

Some goods and services used by a nonprofit, while donated, may not qualify as in-kind donations. Specifically, anything that is earmarked for use by another entity won’t be counted by your nonprofit. 

Another instance that doesn’t qualify is if your organization receives products or services that it normally wouldn’t purchase. For example, a local musician donates their services to an event that you wouldn’t typically engage a musician to perform. 

Gifts with strings attached are not considered in-kind contributions. If a donor wants to “give” something to your nonprofit and then dictate how it will be used, it’s not a true donation. 

Finally, the value of volunteer hours is not considered a qualifying in-kind gift unless the volunteer is providing a “specialized skill”. For example, volunteers checking-in guests to an event, or even someone with specialized in a specific skill, but the volunteer effort is unrelated to the skill.

Accounting & Reporting of In-Kind Contributions

The rules applying to the accounting and reporting of in-kind donations can be complex. Considering most nonprofits substantially rely on these to prosper and achieve their missions, it’s a good idea to have a robust plan in place for their management. 

Who you designate to handle this task will depend on your organizational structure and size. It might be your accounting/finance team or the development team. What’s most important is that you are properly recording in-kind donations and acknowledging each one appropriately. 

How to Track and Record In-Kind Donations

How your organization must track and record in-kind donations depends on a few factors. If your nonprofit prepares its financial statements in accordance with Generally Accepted Accounting Principles (GAAP), then all in-kind gifts should be captured and reported in your financial records. 

Organizations that are subject to an annual audit by an independent accountant must also meet this standard, and some may be required to do this by state law, or the terms and conditions set by a lender, grantor, or some other key constituent. 

Even if you aren’t subject to GAAP and only file Form 990, keeping detailed financial records can be useful as an internal management, audit, and strategic planning tool. 

When Gifts In-Kind Are Recognized

A nonprofit should record an in-kind donation as soon as a donor provides it to the organization and recorded in the period they are received or more frequently based on volume. At a minimum, they should be recorded annually. 

How In-Kind Donations Are Valued

Donations in-kind are recorded on the books at fair value. FASB defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.”

How you determine the value of your in-kind donation will depend on the type of donation:

> For products, like computers, figure out what your organization would have paid for the goods on the open market had they not been donated.  > Track the hours of professional services donated to your organization. > Contact the donor and ask them to place a value on the in-kind services. 

The accepted way to record in-kind donations is to set up a separate revenue account but the expense side of the transaction should be recorded in its functional expense account.  For example, revenue would be recorded as Gifts In-Kind – Services, and the expense would be recorded as Professional Services. Once you’ve determined the fair value of your donation, you’ll record the journal entry. The revenue will equal the expense.  While it won’t have any net impact on your books, it will impact your organization’s total revenue and expenses, and it is a requirement of both FASB and the IRS. 

Organizations can also record and report the amount of donated services they receive in a year that may not be recognized as revenue per GAAP, such as 5,000 hours or $75,000 in volunteer hours, but this must be done in either the notes to the financial statements or in an annual report.

Must You Acknowledge an In-Kind Donation?

When another organization donates to your nonprofit, saying “thank you” is the appropriate response. Beyond acknowledging the gift and expressing your gratitude, there are some other obligations you need to fulfill. 

Follow IRS Guidelines

The IRS has written a comprehensive guide on  gift substantiation . Some of the agency’s guidelines include:

Donors must have a bank record or written acknowledgment from the nonprofit before claiming a tax deduction for a charitable contribution.  Donors must have a written acknowledgment for any contribution of $250 or more.

What to Include in Your Acknowledgement

You should designate someone in your organization (CFO, CEO, or department head) to acknowledge all in-kind donations. While it doesn’t need to be done instantly, your letter or email should be timely and sent well before business tax returns are due. A good rule of thumb is to send these out upon the receipt of donations or within 30 days based on volume. 

The IRS also provides guidelines relative to what should be included in your gift acknowledgment:

• A statement that you are a tax-exempt nonprofit as recognized under Section 501(c)(3);
• The date of the donation receipt;
• Either a description of the property or services donated (the donor is responsible for assigning value) or the amount donated if cash or something equivalent; and
• Either a declaration that the nonprofit did not exchange more than insubstantial services or goods in exchange for the donation or, if the donation was $75 or greater and there was an exchange of goods or services (such as a meal at a special event), a statement giving a fair estimate of the value of those goods or services. 

Here is a simple example of an acknowledgment statement to an in-kind donation:

“Thank you for your contribution of [detailed description of goods/services] that [name nonprofit] received on ____ [date of receipt]. No goods or services were provided in exchange for your contribution. Your generous act will allow us to [Explain how they’re helping you.] We are committed to being worthy of your continued support.” 

It’s a good idea to use a donor database or CRM to track your receipts and ensure that you are issuing acknowledgments timely and appropriately. 

In-Kind Donations: Accounting and Reporting

In-kind donations are a valuable source of revenue for many nonprofits. These donations can take many forms, including goods, services, and time. Accounting and reporting for in-kind donations is important for a number of reasons. First, it helps nonprofits to accurately track their income and expenses. Second, it allows nonprofits to comply with IRS regulations. Third, it provides donors with the information they need to claim tax deductions.

There are a number of steps that nonprofits can take to ensure that they are accounting and reporting for in-kind donations correctly. First, nonprofits should develop a written policy on in-kind donations. This policy should define what types of donations are eligible, how they will be valued, and how they will be recorded. Second, nonprofits should create a system for tracking in-kind donations. This system should allow nonprofits to keep track of the value of their donations and to ensure that they are reporting them accurately. Third, nonprofits should document all in-kind donations. This documentation should include receipts, appraisals, and other information that supports the value of the donations. Fourth, nonprofits should provide donors with written acknowledgments for all in-kind donations of $250 or more. These acknowledgments should include the name of the donor, the date of the donation, a description of the donated property, and the fair market value of the donation.

By following these steps, nonprofits can help to ensure that they are accounting and reporting for in-kind donations correctly. This will help nonprofits to comply with IRS regulations, track their income and expenses accurately, and provide donors with the information they need to claim tax deductions.

The Consequences of Poor Accounting & Reporting for Nonprofits

You must properly record and report in-kind contributions because, in many cases, it’s required by law. Certain gifts are subject to GAAP, and some must be reported on Form 990 with your organization’s federal tax return. Failure to adhere to these standards could result in penalties that may include fines. 

Further, there is the potential for deception in how gifts are reported on financial statements, so you want to make every effort not be one of “those guys.” Unscrupulous organizations have been  caught inflating numbers  to appear more successful than they are or hiding administrative costs to justify wasteful spending. 

Finally, it makes sense to record your in-kind contributions for management purposes. Your organization needs to know what it would have to pay for those goods or services if it did not receive those contributions from donors. Lacking this, you may be in for a surprise if something like donated office space or legal services suddenly disappears. 

Do you have questions about handling accounting and reporting for nonprofits?

CFO Selections has worked extensively with nonprofits throughout the Pacific Northwest.  Contact us  to learn more about our services. 

About the Author

Todd is a senior accounting professional with over 15 years of expertise in the non-profit and government sectors. He has a proven track record at tackling the most challenging not-for-profit accounting issues and finding solutions that work and move organizations forward.  He excels at creating process efficiencies, motivating and utilizing staff to their full potential, implementing internal controls and providing sound technical expertise.  

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Topics: Accounting , Non Profit Organizations , Philanthropy , Portland

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Latest jobs report shows accelerating job growth despite high interest rates

From CNN's Alicia Wallace, Krystal Hur and Bryan Mena

Robust US job market is keeping the Fed at odds with other central banks

America's hot job market isn't setting the stage for the Federal Reserve to begin cutting interest rates, unlike other central banks that have already begun to lower borrowing costs .

The May jobs report showed that employers are continuing to hire at a brisk pace and that workers are still commanding robust wage gains. A strong US job market keeps the Fed patiently waiting for more economic data to prove that inflation is headed toward the 2% target. The central bank is tasked by Congress to stabilize prices and maximize employment, so if there isn't any fears that the job market is deteriorating, it can focus on defeating inflation by keeping rates elevated.

That's in contrast with what's happening in other major economies that have been experiencing inflation and the central bank response of higher interest rates. The Bank of Canada was the first G7 central bank to cut interest rates this week. The following day, the European Central Bank also lowered borrowing costs for the 20-nation eurozone bloc for the first time in nearly five years.

For a central bank to begin cutting interest rates, officials need to "gain enough confidence" that inflation has cooled enough and is on track to slow further, based on their assessment of the broader economy's health and the outlook.

A common phrase among central bankers is that they will make monetary policy decisions on a "meeting-by-meeting" basis. And there are also risks if a central bank cuts too soon, which could result in inflation reigniting, and if it cuts too late, which could fail to prevent an unnecessary recession.

Stocks fall Friday morning after hot jobs report

Stocks slipped Friday morning after fresh data showed that the US jobs market stayed piping hot last month.

The Dow fell 92 points, or 0.2%. The S&P 500 slipped 0.3% and the Nasdaq Composite lost 0.4%.

The economy added 272,000 jobs last month, above expectations for 180,000 positions added. The unemployment rate rose to 4% from 3.9%, according to the Bureau of Labor Statistics data.

Wage growth rose for the first time in months. Workers made $34.91 an hour on average in May, up 14 cents, or 0.4%, from April. Average hourly earnings rose 4.1% from the prior year.

The latest jobs report is a double-edged sword for Wall Street. On one hand, a resilient job market lessens the chance that the economy will tip into recession. But it also puts long-awaited rate cuts from the Federal Reserve on the back burner.

Treasury yields rose following the report. The 10-year yield topped 4.4%.

Where the jobs are

From CNN's Matt Stiles and Byron Manley

Wage growth picked up for the first time in months

Americans' paychecks grew at a faster pace for the first time in months.

That's great news for workers, especially considering that the cost of living has become tougher in recent years, but it points to some underlying inflation pressure. That won't help build a case for the Federal Reserve to begin cutting interest rates anytime soon.

Workers made $34.91 an hour, on average, in May. That's an increase of 14 cents from April, or 0.4%. From a year earlier, average hourly earnings were up 4.1% last month.

Wage growth has been steadily trending down over the past year and is well below the nearly-6% annual increase in March 2022. While it means that Americans' wallets have continued to fatten these past few years, it's an issue for the Fed because it might stand in the way of inflation inching closer to the central bank's 2% target. That's because high labor costs can be passed on to consumers, though it's important to note that Americans can rake in robust wage gains without stoking inflation — if labor productivity is keeping up. It remains to be seen if last year's productivity boom will persist this year.

And even if wage growth resumes slowing in the coming months, it is still well above pre-pandemic trends. From 2007 to 2020 (when the pandemic distorted economic trends), year-over-year wage growth never rose above 3.7%.

Jobs report mixed bag is a tale of two surveys

Friday’s jobs report, at initial glance, appears to be a mixed bag both for Americans and the Federal Reserve, which is wanting to see a slowing in demand to help tamp down inflation.

The strong jobs market has underpinned a robust period of consumer spending that has kept the economy churning but also didn’t help in the inflation fight.

The surge in job gains and the rising unemployment offers a tale of two surveys: The monthly jobs report is composed of two surveys to measure employment levels and activity: one that surveys non-farm businesses about employment, hours and earnings, and the other of households to obtain the labor force status of the population with demographic details.

Employment fell in the household survey, while unemployment increased to just shy of 6.5 million and pushing the unemployment rate to the threshold of 4%. However, the household survey typically is more volatile than the establishment survey that showed payroll gains jumping higher.

“Is it safe out there for consumers and businesses or is the economy on the cusp of a recession?” wrote economist Chris Rupkey of FwdBonds in a note issued Friday.

Wall Street now expects first rate cut in December

The robust May jobs report dashed Wall Street's hopes that the Federal Reserve could begin cutting interest rates in September.

Both hiring and wage growth picked up last month, suggesting that America's job market is still running hot. That could stand in the way of inflation cooling down all the way to the Fed's 2% target. Traders weren't too giddy about Friday's employment report, at least when it comes to rate cut prospects.

Investors now think that it's more likely that the Fed will hold interest rates steady at its September meeting than begin cutting, according to futures.

Wall Street's best bet for the first rate cut is now December, the CME FedWatch Tool shows.

Confused by the jobs report? Economists are, too

Friday's jobs report is "literally the height of confusion," wrote Christopher Rupkey, chief economist at FwdBonds, noting the difficulty in "trying to make sense of one of the most divergent monthly employment reports that we can ever remember."

"This is not a day for economists to pick up the phone and answer questions about the monthly jobs report, as today’s numbers defy explanation on whether the economy is running hot or going down for the count, over the cliff into the depths of recession," he wrote in a note Friday morning.

"The economy may be at a turning point and we don’t mean in a good way. Bet on it."

5 reactions to May's strong jobs report

Here's what investors and economists have to say about last month's stronger-than-expected jobs growth:

• "Evidence of a booming economy, like this month’s strong job growth, has kept the Fed from taking action in the near future. The good news is we continue to move further from fears of a recession, easing concerns amongst consumers," said Steve Rick, chief economist at TruStage .
• "The headline number of 272,000 new jobs added is a positive, but it's important to look deeper. A resilient labor market can also mean resilient inflation. Stickiness and consistently high prices of goods and services means continued pressure for the consumer," said Eric Roberts , executive director at Fiera Capita .
• "Going forward, some moderation is still likely. But the Fed is in no position to cut rates soon and will need to revise their projections when they convene next week," said George Mateyo, chief investment officer at Key Wealth .
• "The rising unemployment combined with an uptick in wages will make some fear stagflation, but it’s more like a slowing economy with inflation in the 3% range," said Bryce Doty, senior portfolio manager at Sit Investment Associates .
• "We still expect the Fed to cut rates in September but another set of prints like today’s would likely also take that off the table," said Seema Shah, chief global strategist at Principal Asset Management .

Here's what a 4% unemployment rate means to the Fed

From CNN's Elisabeth Buchwald

Friday's jobs report showed the US unemployment rate has now hit 4%. It hadn't crossed that mark in more than two years, a remarkable streak that hasn't been matched in decades.

But many economists thought the jobless rate would be well above 4% before now, given all the rate hikes aimed at slowing the economy to curb inflation.

What would that mean for the Federal Reserve? Not a whole lot, Fed Chair Jerome Powell said last month.

It would take a material weakening in the labor market to catch central bankers' attention and potentially cause them to consider cutting rates sooner.

A couple of tenths of a percentage point increase in the unemployment rate "would probably not do that," Powell said.

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Ohio attorney general vows to stop sale of rare books at Hebrew Union College

Ohio Attorney General Dave Yost took legal action Tuesday to stop the potential sale of rare books from the collection at Hebrew Union College-Jewish Institute of Religion in Cincinnati.

The attorney general asked a Hamilton County judge for a temporary restraining order to prevent any potential sale from the college's Klau Library, which holds more than 3,500 manuscripts and thousands of rare books and ancient texts. A hearing on the matter before Common Pleas Judge Megan Shanahan is set for July 12.

The possibility of a sale involving the library's collection emerged earlier this year when school officials acknowledged they had brought in an independent consultant to evaluate the collection and determine its value.

No sale took place after the consultant, from the British auction house Sotheby's, visited the school and examined at least parts of the collection. But an HUC spokeswoman told The Enquirer on Monday the school "would consider deaccessioning," or removing books from the collection, if some texts were found to be "redundant or not central to our mission."

Yost said Tuesday such an action could run afoul of laws that protect the intent of donors who give money or objects to charitable organizations and other private institutions.

"These sacred texts are invaluable artifacts – religious and cultural treasures," Yost said in a statement. "Their sale would not only betray donor trust but also may violate legal restrictions placed on the gifts."

In his request for a restraining order, Yost argued the college is "violating Ohio law and breaching the charitable trust ... by taking measures to dismantle" the library's collection. The attorney general's office routinely takes on privately-run charities accused of breaking the law, but legal action against major educational or religious institutions, such as HUC, is unusual.

Following Yost's move Tuesday, HUC spokeswoman Patricia Keim said the college has made no plans to sell books or close the library. "We have retained a rare books expert to assess our holdings," she said. "We remain committed to responsible management of the Klau Library and its critical role in the study of Judaism, Jewish history, and Jewish civilization."

Hebrew Union College going through 'a time of strategic change'

Yost's move comes two years after he first said he would consider legal action against HUC. In 2022, when the school announced it was ending its 149-year-old residential rabbinical program as part of a consolidation plan, Yost said his office would investigate whether closing the Cincinnati campus violated the law because it failed to honor the intent of the benefactors who built and supported the school.

Officials at HUC, which also has campuses in Los Angeles, New York and Jerusalem, have said the school has struggled financially for years. When the consolidation was announced in 2022, the college faced a record $8.8 million deficit and rabbinic student enrollment had dropped by 37% over the previous 15 years.

The consolidation announcement raised concerns among staff, alumni and others about HUC's future in Cincinnati. School officials have said only that they intend to maintain a presence in Cincinnati as a research center, but they have not said exactly what that means or how many HUC staff and faculty would remain.

The possible sale or removal of books from the Klau Library collection raised more alarms among those close to the school.

"A number of us are concerned that this real jewel could have its luster diminished," said Michael Meyer, an emeritus professor of Jewish history at HUC. "It wouldn't only be a loss for the community at HUC. It would be a loss for the Jewish people."

Keim said the college is going through "a time of strategic change" but its leaders remain committed to the institution, its archive and its collections.

"We are currently asking a broad set of questions about how to best steward these cherished resources of the Jewish People and ensure they serve the widest scholarly community possible," Keim said.

What is Hebrew Union College?

Hebrew Union College was founded in Cincinnati in 1875 by Rabbi Isaac Mayer Wise, the founder of the American Jewish Reform Movement. It is the nation's oldest Jewish seminary and has trained rabbis for all American congregations for almost 150 years.

After its founding, the school trained only rabbis for years. Later, though, it expanded to educate rabbis, cantors, experts in Jewish education and other Jewish professionals.

The library and the collection of rare books and manuscripts has remained an essential part of the school's mission to preserve Jewish tradition and history. The library's collection began with donations from Wise and his family and quickly grew to include thousands more books and manuscripts.

Today, the collection consists of more than a half million printed books, manuscripts, digital images, sound recordings and rare books, including ancient copies of the Talmud and the only known manuscripts that contain both Chinese and Hebrew characters.

If the library's staff is reduced and significant parts of the collection are removed, Meyer said, the library could become little more than depository.

"This is not just a library," Meyer said. "It's a library of national stature."

In his request for a restraining order, Yost also noted the library's historical and cultural significance. He said his legal standing to take action is based on Ohio laws designed to protect "the integrity of institutional missions," which could include a school's obligation to honor the intent of those who donated money, books and other gifts over the decades.

"A library without its most precious artifacts and texts is like a body without a soul," Yost said. "We are committed to ensuring that these irreplaceable items remain available to the public and are cared for as their donors intended."

Yost's legal brief suggests HUC administrators may have been undermining the library and its ability to raise money for years to justify selling off portions of the collection. He cited reporting by Cincy Jewfolk , a website dedicated to coverage of Jewish issues in Cincinnati, that said HUC attempted to "quietly offload" the Klau Library to the University of Cincinnati and the University of Chicago after slashing its budget.

According to Cincy Jewfolk's reporting , HUC's leaders made financial decisions that "hollowed out" the Cincinnati campus in recent years, resulting in the decision to end the rabbinical program and, later, to consider selling rare books from its collection.

Yost said the library's former director, Yoram Bitton, resigned earlier this year after being pressured to sell parts of the collection. Bitton, who now works for the Library of Congress, did not respond to requests for an interview.

Yost said HUC officials did not comply when his investigators asked for records related to Sotheby's, the library's budget and communications among school officials about the possible sale of books.

He said he took action Tuesday because of the threat of "imminent violations of Ohio law."

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‘It’s Not 2016 Anymore’: Trump Finds Friends in Silicon Valley

Donald Trump attended a fund-raiser in San Francisco, and his host, the tech entrepreneur David Sacks, hoped to portray Silicon Valley as a more MAGA-welcoming place.

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By Theodore Schleifer

One March night in the nation’s capital, Senator J.D. Vance, Republican of Ohio, left a conservative gala to join a group having dinner with Donald Trump Jr.

As the meal wrapped, Mr. Vance decided, on a whim, to invite a friend, whom he had just introduced at the gala dinner, to meet the former president’s son. Soon, the three Republicans — Mr. Vance, Mr. Trump Jr. and Mr. Vance’s friend, David Sacks, the Silicon Valley entrepreneur — were getting to know one another for a half-hour or so in a private dining room of the Conrad Hotel.

It was there, at that impromptu post-dinner hang hours after Mr. Trump became the presumptive Republican nominee, that Mr. Sacks signaled that he was all-in for Trump 2024.

On Thursday evening, this time on his own California turf, it was Mr. Sacks’s turn to host Team Trump. The former president himself flew to San Francisco to attend a fund-raiser at Mr. Sacks’s $20 million home on the toniest street in the city’s tony Pacific Heights neighborhood. The private event, the first campaign fund-raiser since Mr. Trump’s criminal conviction last week, was expected to raise north of $12 million, according to people involved in the gathering.

Beyond the money, the fund-raiser in the beating heart of the liberal tech industry was also in some ways a landmark event, at least symbolically.

Four years ago, and certainly eight years ago, the Bay Area remained a haven for liberalism and offered little support for Mr. Trump. But that Obama-era bonhomie between Silicon Valley and the Democratic Party has come close to disintegrating. These days, entrepreneurs complain as much about President Biden as they do about Lina Khan, the chair of the Federal Trade Commission, who has ascended to Darth Vader-like status in some corners of the technology industry.

To be sure, most of the tech industry’s elite maintain their liberal leanings on everything from immigration to climate change. Mr. Biden made his own trip to Silicon Valley last month, where he raised millions of dollars and was feted by internet icons, including Vinod Khosla, the venture capitalist, and Marissa Mayer, the former Yahoo chief executive. But times have changed, and Republicans on a national level see an opportunity to make incursions with wealthy entrepreneurs who have drifted rightward following the Covid pandemic and the resistance to the social-justice movements of 2020.

“It’s safe to say that there’s a wellspring of support in Silicon Valley,” Mr. Sacks wrote in a text to The New York Times, “especially given the backlash to the political prosecution of Trump.”

Mr. Sacks had expressed a desire to friends to make the San Francisco event something of a statement. He hoped to portray Silicon Valley as a changed place — and San Francisco as no longer the liberal mecca of the Grateful Dead and Allen Ginsberg.

Over the last few years, Mr. Sacks, a longtime associate of Elon Musk and Peter Thiel, has transformed from a prominent Silicon Valley executive into an unlikely media celebrity for would-be entrepreneurs, especially those leaning right, who listen to his popular “All-In” podcast. He has also substantially increased his political involvement, hiring aides to steer his giving, setting up his own super PACs and, as of late, building relationships at Mr. Trump’s Florida home base, Mar-a-Lago, links to which he lacked just a few months ago.

“There’s a ton more latitude that people feel like they have now,” said Saurabh Sharma, the head of a conservative advocacy group called American Moment, which hosted the gala featuring Mr. Sacks and Mr. Vance. “It’s not 2016 anymore.”

Tracking Biden and Trump on the Campaign Trail

Reported public events in May and June. Full event listing ›

The New York Times

The trip to San Francisco was Mr. Trump’s first visit to the famously left-wing city in at least a decade. The former president has called San Francisco “horrible,” “filthy” and “drug-infested,” and he has often invoked its homegrown political figures, such as Gov. Gavin Newsom and former House Speaker Nancy Pelosi, as exemplars of what he sees as liberal excesses.

Some attendees of Mr. Sacks’s event flew in from out of town. The event at his home — nicknamed the Broadcliff by him and his wife, Jacqueline — had sold out of its two ticket levels, $50,000 per person and $300,000 per person. Several people who belatedly expressed interest in going learned they would be unable to do so. Later, over the weekend, Mr. Trump will be hosted in Orange County in Southern California by another tech entrepreneur, Palmer Luckey, a former Facebook executive who went on to co-found the defense tech company Anduril.

People involved in the San Francisco fund-raiser said the roughly $12 million they expected to raise will beat their initial goal of about $5 million. About 25 people were expected to attend the dinner, and about another 50 or so were slated to attend a bigger reception. Mr. Trump flew to the event Thursday night from Arizona, where he took part in a town hall in Phoenix, his first campaign event since his criminal conviction.

San Francisco police cordoned off several blocks surrounding Mr. Sacks’s home, while a small group of Trump supporters rallied outside the barricades, waving flags and occasionally trading insults with passers-by. Attendees of the dinner arrived in S.U.V.s with tinted windows, some waving to the gathering as they drove past.

A few of the more famous Silicon Valley Republicans skipped the event. Mr. Thiel, who has been in Europe this week for the annual meeting of the Bilderberg Group, was not expected to attend, according to two people familiar with his plans. Neither was the venture capitalist Marc Andreessen, a person familiar with his plans said. Keith Rabois, a prominent G.O.P. donor and an early PayPal executive alongside Mr. Sacks and Mr. Thiel, wasn’t there — but his husband, Jacob Helberg, was, along with his guest, Senator Bill Hagerty, Republican of Tennessee.

The fund-raiser drew heavily from leaders in the crypto industry. Ryan Selkis, a politically active crypto entrepreneur, told people he planned to attend. The industry has taken a recent beating from Mr. Biden, whose veto last week of a crypto-friendly bill drove a few attendees to the Trump gathering, according to a person involved in the event.

“As opposed to an event in Palm Beach, where it’s more likely a bunch of wealthy people who want to go to France or England, this event is a little bit more about the business community saying, ‘Enough,’” said Trevor Traina, a former ambassador to Austria under Mr. Trump. A friend of Mr. Sacks, Mr. Traina planned to attend the event.

Mr. Sacks has had two primary sources of help.

The first has been Chamath Palihapitiya, an early executive at AOL and Facebook, who is now one of Mr. Sacks’s so-called “besties” on their joint podcast and a former large donor to Democrats. The other is Mr. Vance, the Ohio senator who lived briefly in San Francisco and worked as a venture capitalist at one of Mr. Thiel’s firms. At the fund-raiser on Thursday evening, Mr. Sacks saluted Mr. Vance and said that without his help, the event would have never happened. Mr. Vance, who was also at the event, co-founded a donor network popular with some Silicon Valley entrepreneurs, called the Rockbridge Network, and he was deeply involved in urging his friends in the industry to turn out for the gathering.

Mr. Vance has called Mr. Sacks “one of his closest confidants” in politics. Mr. Sacks helped launch Gov. Ron DeSantis’s failed presidential bid alongside Mr. Musk on X in early 2023 and was slow to embrace Mr. Trump. Mr. Sacks said in the aftermath of Jan. 6, 2021, that the riot at the Capitol had disqualified Mr. Trump from serving in elected office, but Mr. Vance then spent upward of a year trying to change Mr. Sacks’s mind.

Mr. Sacks has expressed to friends that he no longer thinks that being a Trump supporter in Silicon Valley is so provocative.

During Mr. Trump’s last trip to Silicon Valley for fund-raising in the fall of 2019, organizers worked hard to disguise the host of the event, out of fear of a backlash, not informing guests of the precise location until very close to the day of the fund-raiser. Nowadays, Trump supporters in tech take pride — a sign in itself. Ron Conway, a leader of liberal tech executives for decades, has grown alarmed by the trend and encouraged a few friends to skip the event, according to a person familiar with his thinking. Other Democratic veterans in tech have even questioned the hosts privately and effectively asked them if they had lost their minds.

Shawn Steel, a Republican National Committeeman from California who has worked in politics for decades, called the pro-Trump cohort of Republican givers “true, new gladiators.”

“I gave up on Silicon Valley years ago,” Mr. Steel said. “There’s been a transformation — real money is coming.”

Mr. Sacks had expressed an interest in turning the event into a content-creation opportunity, perhaps by pulling out microphones for a live taping of Mr. Sacks’s and Mr. Palihapitiya’s podcast. That plan was scuttled. Still, the paper invitation to donors was sure to attach a rather specific honorific atop the names of these two professional venture capitalists: “All-In Co-Hosts.”

Kate Conger contributed reporting.

Our Coverage of the 2024 Election

Presidential Race: News and Analysis

In interviews with nearly 2,000 voters who participated in previous Times/Siena polls, President Biden appeared to gain slightly  in the aftermath of Donald Trump’s conviction. Here’s what a few said about changing their minds .

Trump says he is prepared to prosecute his political enemies if he is elected this fall. Those threats put the rule of law on the ballot .

Representative Byron Donalds of Florida, who Trump is said to be considering for his running mate, suggested that the Jim Crow era had an upside .

Silicon Valley’s Shift:  The tech entrepreneur David Sacks, who will host a fund-raiser for Trump at his home in San Francisco, is hoping to portray Silicon Valley as a more MAGA-welcoming place .

Incurring Trump’s Wrath:  When Larry Hogan asked Americans to “respect the verdict,” the Trump team turned on the former Maryland governor’s Senate candidacy, jeopardizing a potential Republican pickup opportunity .

A New Approach in Montana:  Democrats in Republican states have tended toward soft-spoken moderation, but Ryan Busse and Raph Graybill are campaigning as fighters  as they try to take down Gov. Greg Gianforte.

Luring Liberals Back to Cable TV:  Jon Stewart’s and Rachel Maddow’s Monday night programs have become something close to appointment viewing  for Democrats anxious about a close election.

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‘hunger games’ movie based on new suzanne collins novel in the works at lionsgate.

Director Francis Lawrence is in talks to adapt the latest book set in the 'Hunger Games' universe — ‘Sunrise on the Reaping’ — for a November 2026 theatrical release.

By Etan Vlessing

Etan Vlessing

Canada Bureau Chief

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Lionsgate has unveiled plans for a new Hunger Games movie, The Hunger Games: Sunrise on the Reaping , based on franchise writer Suzanne Collins’ just-announced new novel.

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Michael jackson biopic will "be the biggest movie we've ever had," lionsgate exec says, new 'hunger games' novel coming in 2025 from suzanne collins.

Collins and her publisher Scholastic announced the fifth book in the series Thursday. Scholastic will publish Sunrise on the Reaping simultaneously in print, digital and audio formats in North America and other English-speaking territories on March 18, 2025.

There’s no word yet on casting for the film, but Lionsgate has set a wide theatrical release on Nov. 20, 2026, for The Hunger Games: Sunrise on the Reaping.

Set in the Hunger Games universe, Sunrise on the Reaping  returns to the world of Panem 24 years before the events of  The Hunger Games , and timed for the reaping of the 50th Hunger Games, also known as the Second Quarter Quell.

“The Second Quarter Quell is legendary and looms large over the history of the Games, even into the time of Katniss Everdeen a quarter-century later. Like fans around the globe, we are eagerly anticipating this exciting return to Panem,” Lionsgate’s Fogelson said in a statement as he teased the next chapter in the film series.

The 50th Hunger Games are noteworthy given that the victor was Haymitch Abernathy, the only winner from District 12 prior to Katniss Everdeen and Peeta Mellark’s dual win 24 years later. Haymitch, who like all victors went on to become a mentor to tributes from his district, was played by Woody Harrelson in the Hunger Games adaptations.

The Hunger Games: Sunrise on the Reaping  film will follow The Ballad of Songbirds and Snakes prequel movie and will mark the sixth Hunger Games movie from Color Force since bringing the franchise to Lionsgate.

The  Hunger Games  franchise and its portrayal of a dystopian future version of America also starred Liam Hemsworth, Harrelson and Elizabeth Banks. Lawrence has directed four earlier films in the Hunger Games franchise, and every film since  Catching Fire .

Lionsgate’s blockbuster Hunger Games franchise also helped make YA postapocalyptic fiction a hot property in Hollywood, paving the way for other movie series like  The Maze Runner  and  Divergent.  Lionsgate has also already rolled out theme park attractions, experiences and live events around the franchise, including The World of the Hunger Games at the Motiongate Dubai theme park and a major stage production set to debut in London.  

“From the beginning, Lionsgate has been a wonderful home and partner for the  Hunger Games  franchise, and I’m very excited to be collaborating with Adam and the team as we bring this next story to theaters in 2026,” Collins said in her own statement.

Meredith Wieck and Scott O’Brien will oversee the production for Lionsgate. Patricia Laucella and Phil Strina oversaw the rights for the book for Lionsgate. Collins was represented by Jason Dravis from The Dravis Agency and Diane Golden and Sarah Lerner from the law firm Katz Golden Lerner LLP. 

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