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Publication 526 [Charitable Contributions]
This publication from the Internal Revenue Service (IRS) describes when charitable contributions may be used as deductions on individual income tax returns. Topics include organizations that qualify to receive deductible contributions, contributions you cannot deduct (such as value of time or services and contributions for which you benefit), contributions of property, when to deduct, and records to keep.
http://www.irs.gov/publications/p526/ar02.html

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