Tips for Charitable Tax Deductions 1.
Contributions are deductible for the year in which they are actually paid or delivered.
Pledges are not deductible until the year in which they are paid. The value of volunteer time or services to a charitable organization is not deductible. Contributions for which the donor receives a gift or other kinds of benefits are deductible only to the extent that the donation exceeds the value of any benefit received by the donor. Direct contributions to needy individuals are not deductible. Contributions must be made to qualified organizations in order to be tax deductible.