Charitable Contributions

[ILLMAS]

Let's say a TP donates to about 50 different organizations, do you enter each one or in a lump sum?

 

Thanks

 

MAS

[NECPA in NEBRASKA]

If they are non-cash, I enter them separately.

[JohnH]

If there are two or three major ones, I enter them separately on my supporring sheet and then enter the balance as "Per Client List". I also photocopy their info. That is only for my records, since nothing goes on the Schedule A but the total.

One thing I do is to check for the "No Goods or Services" boilerplate on their contributions summary if they have any single contribution of more than $250. If that isn't present, I alert the client and suggest that we not file theri return until they obtain a properly worded statement. If they only provide me a list without the contributions statement, I warn them about the boilerplate requirement.

[jklcpa]

For cash contributions, I enter only the total for most clients. Remember, the worksheets aren't sent with the e-file, so unless you want to include that detail for your own files or provide it to your clients, it really isn't necessary.  I have a couple of clients that I fill out the worksheet where they have very large amounts to their church or the one on my desk now that supports the U of Del athletic dept and whose contrib is limited because he receives season tickets, so I print the detail worksheet to include with his copy of the return.

 

For noncash, I follow the rules for when the 8283 is needed, otherwise enter only the total without the detail.