Which Massachusetts charitable donations qualify?

Deductible charitable contributions include:

• Contributions made to a qualified organization (church, non-profit organization, etc.)
• Unreimbursed out-of-pocket expenses (office supplies, uniforms, long distance phone calls, etc.) for volunteer work for a qualified organization
• Transportation expenses for work on behalf of a charitable organization
• Contributions made in exchange for a state or local tax deduction (there are some exceptions)

Nondeductible charitable contributions:

• Contributions made prior to January 1, 2024
• Contributions of household goods or used clothing
• Contributions made to unqualified organizations
• Contributions made directly to needy individuals
• Value of services performed for a charitable organization
• Contributions made in exchange for a state or local tax credit (there are some exceptions)

Please note that if you claim more than $500 worth of noncash donations, you'll need to fill out Form 8283, Noncash Charitable Contributions.