- Have a bank record or written communication from the charity for any monetary contributions.
- Get a written acknowledgment from the charity for any single donation of $250 or more.
- If you make single donations of $250 or more to a charity, you must have one of the following: 1) a separate acknowledgment from the organization for each donation of $250 or more or 2) a single acknowledgment from the charity listing the amount and date of each contribution of $250 or more.
- Contributions made by payroll deduction are treated as separate contributions for each pay period.
- If you make a payment that's partly for goods and services, your deductible contribution is the amount of the payment that exceeds the value of the goods and services.
- You must get the acknowledgment for your donation on or before the earlier of these two dates: the date you file your return for the year you make the contribution, or the due date, including extensions, for filing the return.
- If the acknowledgment doesn't show the date of the contribution, you also must have a bank record or receipt or receipt that shows the date.