The Internal Revenue Service has announced its annual changes affecting charitable deductions when charities provide low-cost premiums to contributors in fund-raising campaigns.

The IRS announcement updates the rules on deductions for 2010 to account for inflation.

Federal law allows donors to take charitable deductions only for the portions of their contributions that are outright gifts. Donors must subtract the value of any item they receive in return for their gift, not including token items of nominal value.

The IRS said that a charity could tell a donor that gifts are fully deductible if:

• The donor gave $48 or more and received a premium worth $9.60 or less. In 2009 those figures were $47.50 and $9.50.

• The donor received premiums that had a fair-market value equal to no more than 2 percent of the amount of the contribution, or $96, whichever was less. In 2009 the dollar figure was $95.

• The donor received appeals that contained small items — such as mailing labels — that were worth a total of no more than $9.60. The amount was $9.50 last year (Revenue Procedure 2009-50, Internal Revenue Bulletin 2009-45).