The total amount of charitable donations that you're allowed to deduct each year is limited to 20%, 30%, or 50% of your income, depending on the type of donation. The nondeductible amount is carried forward for up to 5 years and may be deductible as a charitable donation.

What qualifies?

• Carryover of a charitable donation exceeding the income limit in a prior year

What doesn't qualify?

• Charitable donations disallowed before 2002
• Donation carryovers deducted before 2007