Charitable contributions are donations made to qualified organizations, such as nonprofits, religious institutions, and educational institutions, that are tax-exempt under Section 501(c)(3) of the Internal Revenue Code. To qualify as a tax-deductible charitable contribution, the donation must meet certain criteria: 1. The donation must be made to a qualified organization. Gifts to individuals, political organizations, or non-qualified entities are not tax-deductible. 2. The donation must be in the form of money or property. Volunteering time or services does not qualify for a tax deduction. 3. You must itemize deductions on your tax return by filing Schedule A if you want to claim charitable contributions. If you take the standard deduction, you cannot claim this deduction. 4. You need to have a record of the donation, such as a receipt or bank statement, to substantiate your claim. For donations of $250 or more, you need a written acknowledgment from the organization. 5. If you receive goods or services in exchange for your donation, you can only deduct the amount that exceeds the fair market value of what you received. Keep in mind that there are limitations on how much you can deduct for charitable contributions, typically limited to 60% of your adjusted gross income (AGI) for cash donations and 30% for non-cash donations like property or stock. However, there may be additional limitations depending on the organization and the type of property donated.