You can only deduct the amount of your gift in excess of what you got in return.

Here is an overview of the rules governing the most common types of non-cash contributions. If donating a boat, base your estimate on a marine surveyor's appraisal. You can only deduct the amount of your gift in excess of what you got in return. Soon you'll need a receipt or canceled check for every gift. The recipient must furnish a copy of the certification to the donor. Consult a blue book guide that lists values for similar makes and models if you are donating cars, boats or aircraft. The receipt need not state the value of the property.

In the absence of a cancelled check or a receipt, other reliable written records showing the name of the recipient, the date of the contribution, and the amount of the contribution. There are additional rules for non-cash contributions. Different limitations apply to corporate donations. Charity Navigator works to guide intelligent giving. If you drive your car or truck but not your boat as a volunteer for a charity solely for Hurricane Katrina relief work, the allowance is 34 cents per mile through the end of the year. Allow taxpayers to sell property and donate the proceeds to charity. Improve rules for valuing gifts of property to charities.

However, the scope of a charity's work can be international.