1. Contributions made directly to an individual or family, regardless of the recipient's financial situation or health status2. Contributions to an organization created to lobby for changes to federal, state or local laws 3. Contributions to political organizations or election campaigns 4. Contributions to non-profit homeowner or condo associations, or social or sports clubs 5. Contributions to foreign organizations 6. Raffle or 50-50 tickets purchased from a church or charity
You can also claim a deduction for the "fair market value" of used items donated to a church or charity. According to the IRS, fair market value is the price a "willing, knowledgeable buyer would pay a willing, knowledgeable seller when neither has to buy or sell."
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