Cash charitable contributions

If you make cash charitable contributions, make sure you keep a record of the date when you made the cash charitable contributions. If you contribute cash to an organization or a charitable entity, keep a record of:

• the date when you made the cash charitable contribution,

• the name of the organization which you made the cash charitable contribution to, and

• the amount of your cash charitable contribution.

The cash charitable contributions include putting cash in the basket at church services. Some people save their church program if they gave cash charitable contribution the basket that week as a form of proof for the IRS tax purposes.

Letters for charitable contributions over $250

Before 1994, your cancelled check serves as your proof of cash charitable contributions to the IRS. However, since 1994, if you made cash charitable contribution of $250 or more at one time to one organization, you must receive a written receipt from the organization you made the charitable contribution to. The letters for charitable contributions over $250 are required. You must get the receipts of letters for charitable contributions over $250 before you file your tax return or your deduction could be disallowed.