This table (along with the following notes and definitions) describes the types of documentation required to substantiate various types of charitable contributions made by individual taxpayers. Failing to maintain the proper documentation generally results in the donation being nondeductible.  It is the responsibility of the taxpayer to make sure you have the proper documentation.  This table should only be used as a guide.  You should consult your tax preparer regarding the documentation requirements in your specific situation.

Click here to download the Charitable Contributions Documentation Guide.