Charitable contributions are donations you make to qualified nonprofit organizations, and they can be deducted on your tax return if you itemize deductions.
You can deduct cash donations, as well as the fair market value of donated goods like clothing, furniture, or vehicles. Contributions must be made to IRS-recognized charities—such as religious, educational, or humanitarian organizations—not to individuals, crowdfunding pages, or political campaigns.
To claim the deduction, you must keep proper records, such as receipts, bank statements, or written acknowledgments for donations of $250 or more.
Volunteer hours does not count (only certain unreimbursed expenses can); small cash donations without receipts are not deductible (you must have a bank record or documentation).
Donated goods need to be valued (items must be valued at what they would sell for, not what you originally paid).
There is also an annual limit on how much you can deduct based on your income, though most taxpayers never hit that cap.
Overall, charitable contribution deductions reward taxpayers for supporting nonprofit organizations by reducing taxable income when the donations are properly documented and itemized.
For more information click in this link: IRS.gov