Where can I find IRS publication 561?

Publication 526 is the guide on determining the value of donated property.
The 4/2007 guide can be found on the IRS website

irs.gov/pub/irs-pdf/p561.pdf

Publication 526  has advice on how to determine fair market value (FMV).
Different kinds of property valuations such as boats,antiques and annuity contracts.
It also has a good section on how to get tax help which is very useful.

Is Fidelity 401k FDIC insured?

Fidelity  401k are not covered because they are mutual funds.
they fall into the region of investment products which are not insured.
so this would include stocks,bonds,mutual funds,life insurance policies and annuities.
Traditional bank accounts are protected such as checking and savings accounts, these fall under CD's Certificates of deposit.
~these are insured up to $250,000

so to remember:
Funds that are invested are not insured by the FDIC
Deposits into CD's are insured by the FDIC

What is the tax deduction for Roth 401k ?

A Roth 410k allows you to fund your account with  after tax money, so any money you earn today is taxed, then when you put it into the Roth 401k, further withdrawals from this account when the time comes are not taxed.

To summarise you will not have to pay any further taxes on withdrawals from this plan, so any further tax that would have been produced from this is now earning interest in the account.

Roth 401k contribution limits:

calender year 2010   $16,500

calender year 2011    $17,000

Projected contribution limits:  -this is an estimate of what it may be in the future so are not accurate

calender year 2012   $17,500

calender year 2013    $18,000