Charitable Contribution Records

You can deduct your charitable contributions only in the year you actually make them (unless you carry over).

You must keep records of all your cash and noncash charitable contributions for the year. Proof of your charitable contribution depends on its value.

Written acknowledgment from the charitable organization

An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution for goods or services.

Charitable contribution records of donations less than $250

If your contribution is less than $250, your proof can be your cancelled check, receipt, or a written record including the name of the organization and the date and amount of the gift. if the contribution is property, also have a written record describing the gift in reasonable detail, the value of the gift and how you figured it, your cost or other basis, the amount of thee entire interest on the property you are claiming and any items you attaches to the gift.

Charitable contribution records of donations of $250 or more

If your contribution is $250 or more, your proof must be a written acknowledgement of the gift which includes the amount, whether you received anything from the qualified organization in return, and a description and good faith estimate of the value of the goods or services you received in return. The acknowledgement must be dated on or before the earlier of the date you file your tax return for the year you make the contribution or the due date including extensions for filing the tax return.

Additional information is required if your tax deduction is over $500 for noncash charitable contributions. Refer to IRS publication 526, Charitable Contributions for more information.