To claim a deduction for a charitable donation, you must have certain documentation. The current tax law requirements are summarized in the table below. Please click on the image to enlarge the table and view as a PDF.
Additional Tips to Keep in Mind Regarding Your Donations
Here are some other points to keep in mind.
Multiple Contributions During the Same Year
If you make multiple contributions of less than $250 to the same charity during the year, you generally should treat each contribution separately in determining the amount of the contribution and the supporting records you should have.
Donations of Clothing and Household Items
To be deductible, these donations must be in “good used” condition or better unless you are claiming a deduction of over $500 and include a qualified appraisal of the item with your return. If you can’t get a receipt from the charity because you left items at a charity’s unattended drop site, note the charity’s name, the contribution date, and a description of the items you donated and keep it on file. Also note the donated items’ fair market values and how you determined the values.
Text Message Donations
If you donate money by sending a text message — to a disaster relief charity, for example — the donation will be routed through the cell phone company you use. The company forwards the amount you donate to the charity, and the charge appears on your bill. Therefore, the telephone bill showing the date and amount of your donation to the organization will serve as the proof you need to substantiate your contribution.
