Charitable giving of $75 or less

When making charitable giving, you need certain records to substantiate your charitable donations. The kind of proof of charitable contributions to the IRS depends on the amount of the charitable contributions and whether they are cash or property charitable contributions.

Charitable giving of $75 or less

When you make a charitable giving of value $75 or less, you don't need any written acknowledgement from the charitable organizations you make donations to. The proof you need for your charitable contributions for the IRS is:

Cash charitable contributions

• a cancelled check or
• a dated receipt

Property charitable contributions

• a cancelled check or
• a dated receipt with the description of the property