or your Student Scholarship Organization ….

or your Student Scholarship Organization Credit, cannot also be claimed as a contribution deduction. You can claim a charitable deduction for that portion of the contribution not used to calculate this credit. In general, excess charitable contributions can be carried over five years.

You may deduct your contributions to the Child Abuse and Neglect Prevention Program. If you decide to use the checkoff provided on your Contributions, Penalties, and Interest Schedule, you may deduct this contribution on the same return.

Contributions are subject to the federal substantiation requirements. See IRS Publications 526 and 561 for more information.