Requirements for Charitable Donations

General Rules: The law requires that you have a receipt, letter, or other written communication for the charity (showing the name of the charity, the date and the amount of the contribution) documenting all charitable contributions made in cash and that you have a receipt or a bank record (e.g. a cancelled check) documenting all contributions made by check or by other monetary means. For contributions of property, you generally need a receipt which contains the name of the charity, a description of the property, and the date and location of the contribution.

Contributions of $250 Or More: For all charitable contributions of $250 or more (in the form of cash, check, debit or credit card or property), the law requires a receipt (written acknowledgement) from the charity to which you made the donation stating the date and amount of the contribution as well as a statement as to whether you received anything in return for your contribution. If you received goods or services in return for the contribution, the receipt should include a description and an estimate of the value of the goods or services received in return for the contribution. If the goods or services received consist solely of intangible religious beliefs, the receipt should include a statement to that effect.

Contributions of Vehicles, Boats or Airplanes of More than $500: If you are claiming a deduction of more than $500 for a vehicle, a boat, or an airplane you contributed to charity, the law requires that you obtain a
Form 1098-C or other written acknowledgement containing the same information shown on Form 1098-C from the charity in order to deduct your contribution.