Proof of charitable contributions to the IRS

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

Charitable giving of between $75 and $250

Charitable giving of $250 to $500

Charitable giving of $500 or more

Deadline for providing proof of charitable contributions to the IRS

The deadline for proving your charitable contributions to the IRS is your tax filing date. If you file for an extension, your deadline is the extended return.

When both a written acknowledgement and a disclosure statement are required, a charity may satisfy both requirement with one document. Keep all your records of your dealings with the charities but do not attach everything to your tax return.