2014 Capital Gain Rates (01/2013 Tax Act)

Contribution Summary Amount	Non-Cash	Cash
<$250	Receipt Required	Receipt Required
>$249 and <$500	Receipt required *and* contemporaneous written acknowledgement from the charity	Receipt required *and* contemporaneous written acknowledgement from the charity
>$500 and Sold by Charity	Receipt required *and* Form 1098-C showing charity’s sales price, *and* attach 1098-C to Form 1040, *and* deduction limited to 1098-C amount	Receipt required *and* contemporaneous written acknowledgement from the charity
>$500 and <$5,000 and retained for use or improved by charity	Receipt required *and* Form 8283 *and* contemporaneous written acknowledgement meeting certification of non-sale requirements, deduction allowed at fair market value using private party sales pricing guidelines in used vehicle pricing guides	Receipt required *and* contemporaneous written acknowledgement from the charity
Over $5,000 and retained for use or improvement by charity	Receipt required *and* written appraisal *and* signed Form 8283 *and* contemporaneous written acknowledgement meeting certification of non-sale requirements, deduction allowed at fair market value using private party sales pricing guidelines in used vehicle pricing guides	Receipt required *and* contemporaneous written acknowledgement from the charity
Over $500,000	All of the above, plus attach the appraisal to the tax return.	Receipt required *and* contemporaneous written acknowledgement from the charity