Cash Contribution Rules

• If you contributed money to a charitable organization, you must keep records of how much you donated. Canceled checks and bank statements suffice as proof of your contributions. You may also use a receipt from the organization if it lists the exact amount that you contributed to the organization and the date. If you contributed by payroll deduction, you must save your pay stub or W-2 form. If you contributed more than $250, the organization must give you a receipt.
  
  

Receipts From Charities

• You must get a written receipt for each charitable contribution that you make. The type of receipt varies based on the value of the contribution. If you contribute items worth less than $250, the receipt must list the date, estimated amount and a description of the item. If the items are worth more than $250, the receipt must also include information about any goods or services you received in exchange for the item and the value of such goods and services.
  
  

Itemized List

• You must keep an itemized list of all noncash contributions you make to charity. The list must include a description of each item you contributed, its fair market value, the date you contributed the item and what charity you contributed the item to. If you got the item appraised, include the appraisal report in your written records. You must also list any terms of the donation, such as goods or services you got in exchange for the donation.
  
  

Claiming the Deduction

• Claim your total charitable contributions on Schedule A. If you received any goods or services in exchange for any of your charitable contributions, subtract the value of the goods or services that you received from your charitable contributions. If you made any contributions of more than $5,000, you must attach the appraisal report to Schedule A and have your appraiser sign Form 8283 confirming the value of the item.