Year-end charity giving.

• Position: IRS news

The IRS offers the Ibflowing additional reminders to help taxpayers plan their holiday and year-end gifts to charity:

* Qualified charities. Check that the charity is eligible. Only donations to eligible organizations are tax-deductible. "Select Check," a searchable online tool available on www.irs.gov lists most organizations that are eligible to receive deductible contributions. In addition, churches, synagogues, temples; mosques and government agencies are eligible to receive deductible donations. That is true even if they are not listed in the tool's database.

* Year-end gifts. Contributions are deductible in the year made. Thus, donations charged to a credit card belbre the end of 2014 count for 2014. even if the credit card bill isn't paid until 2015. Also, checks count for 2014 as long as they are mailed in 2014.

* Itemize deductions. For individuals, only taxpayers who itemize their deductions on Form 1111-0 Schedule A can claim deductions 14 charitable contributions. This deduction is not available to individuals who choose the standard deduction. This includes anyone who files a short form Form 1040A or 1040EZ). A taxpayer %Yin have a tax savings only if the total itemized deductions , mortgage interest, charitable contributions. state and local taxes. etc.) exceed the standard...