Contributions You Cannot Deduct There are some contributions that you cannot deduct. There areothers that you can deduct only part of. You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expectto receive a benefit, The value of your time or services, Your personal expenses, Appraisal fees, or Certain contributions of partial interests in property Detailed discussions of these items follow. Contributions to Individuals You cannot deduct contributions to specific individuals, including: Contributions to fraternal societies made for the purpose ofpaying medical or burial expenses of deceased members. Contributions to individuals who are needy or worthy. Thisincludes contributions to a qualified organization if you indicatethat your contribution is for a specific person. But you can deduct acontribution that you give to a qualified organization that in turnhelps needy or worthy individuals if you do not indicate that yourcontribution is for a specific person. Example. You can deduct contributions earmarked forflood relief, hurricane relief, or other disaster relief to aqualified organization. However, you cannot deduct contributionsearmarked for relief of a particular individual or family. Payments to a member of the clergy that can be spent as heor she wishes, such as for personal expenses. Expenses you paid for another person who provided servicesto a qualified organization. Example. Your son does missionary work. You pay hisexpenses. You cannot claim a deduction for your son's unreimbursedexpenses related to his contribution of services. Payments to a hospital that are for a specific patient'scare or for services for a specific patient. You cannot deduct thesepayments even if the hospital is operated by a city, state, or otherqualified organization. Contributions toNonqualified Organizations You cannot deduct contributions to organizations that are notqualified to receive tax-deductible contributions, including: Certain state bar associations,if: The state bar is not a political subdivision of astate, The bar has private, as well as public, purposes, such aspromoting the professional interests of members, and Your contribution is unrestricted and can be used forprivate purposes. Chambers of commerce and other business leaguesor organizations. Civic leagues and associations. Communist organizations. Country clubs and other social clubs. Foreign organizations.But you can deduct contributionsyou make to: A U.S. organization that transfers funds to a charitableforeign organization if the U.S. organization controls the use of thefunds or if the foreign organization is only an administrative arm ofthe U.S. organization, or Certain Canadian or Mexican charitable organizations. SeeCanadian charities and Mexican charities underOrganizations That Qualify To Receive Deductible Contributions,earlier. Homeowners' associations. Labor unions. (But you may be able to deductunion dues as a miscellaneous itemized deduction, subject to the 2% ofadjusted gross income limit, on Schedule A (Form 1040). SeePublication 529, Miscellaneous Deductions.) Political organizations and candidates. Contributions FromWhich You Benefit If you receive or expect to receive a financial or economic benefitas a result of making a contribution to a qualified organization, youcannot deduct the part of the contribution that represents the valueof the benefit you receive. See Contributions From Which YouBenefit under Contributions You Can Deduct, earlier.These contributions include: Contributions for lobbying.This includes amountsthat you earmark for use in, or in connection with, influencingspecific legislation. Contributions to a retirement homethat are clearly for room,board, maintenance, or admittance. Also, if the amount of yourcontribution depends on the type or size of apartment you will occupy,it is not a charitable contribution. Costs of raffles, bingo, lottery, etc. You cannot deduct as acharitable contribution amounts you pay to buy raffle or lotterytickets or to play bingo or other games of chance. For information onhow to report gambling winnings and losses, see Deductions NotSubject to the 2% Limit in Publication 529. Dues to fraternal orders and similar groups.However, see Membership fees or dues, earlier underContributions From Which You Benefit. Tuition,or amounts you pay instead of tuition,even if you pay them for children to attend parochial schools orqualifying nonprofit day-care centers. You also cannot deduct anyfixed amount you may be required to pay in addition to the tuition feeto enroll in a private school, even if it is designated as a"donation." Value of Timeor Services You cannot deduct the value of your time or services, including: Blood donationsto the Red Cross or to bloodbanks. The value of income lost while you work as anunpaid volunteer for a qualified organization. Personal Expenses You cannot deduct personal, living, or family expenses, such as: The cost of mealsyou eat while you perform services for aqualified organization, unless it is necessary for you to be away fromhome overnight while performing the services. Adoption expenses, including fees paid to anadoption agency and the costs of keeping a child in your home beforeadoption is final. However, you may be able to claim a tax credit forthese expenses. See Publication 968, De Koog luxury hotelsTax Benefits for Adoption,for more information. You also may be able to claim an exemptionfor the child. See Adoption in Publication 501,Exemptions, Standard Deduction, and Filing Information, formore information. Appraisal Fees Fees that you pay to find the fair market value of donated propertyare not deductible as contributions. You can claim them, subject tothe 2% of adjusted gross income limit, as miscellaneous deductions onSchedule A (Form 1040). See Deductions Subject to the 2% Limitin Publication 529 for more information. Partial Interestin Property Generally, you cannot deduct a contribution of less than yourentire interest in property. For details, see Top-Luxus-Hotels BordeauxPartial interest inproperty under Contributions of Property, later.