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What Records You Must Keep Relating to Your Charitable Contributions

No records, no deduction, regardless of how generous the gift was. The documentation the IRS requires scales with the size and type of contribution, so it pays to know the thresholds before tax season.

Cash contributions

Cash gifts, including those made by check, electronic transfer, debit or credit card, or payroll deduction, are never deductible without substantiation, no matter the amount. You need one of: a bank record showing the charity's name, the date, and the amount (a canceled check or statement works); a receipt or written acknowledgment from the charity with the same three details; or, for payroll deductions, a pay stub or W-2 plus a pledge card from the organization.

For any single contribution of $250 or more, a bank record alone isn't enough, you need a written acknowledgment from the charity, obtained before you file your return. Separate gifts aren't combined for this threshold: $25 given weekly stays under $250 per gift even though the annual total is higher. The acknowledgment must state whether you received anything in exchange for the gift, and if so, include a good-faith estimate of its value.

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Noncash gifts under $250

Get a receipt from the charity showing its name, the date and location of the gift, and a reasonably detailed description of what you donated (a written acknowledgment letter works just as well). No receipt is required only when it's genuinely impractical to get one, such as leaving items at an unattended donation drop site.

Separately, keep your own written records covering the organization's name and address, the date and location of the gift, a detailed description of the property (for securities, include the issuer and whether it trades publicly), the fair market value and how you determined it (including a signed appraisal copy if one was used), and any conditions attached to the gift.

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Noncash gifts of $250 to $500

You need everything required for gifts under $250, plus a written acknowledgment from the charity describing the property, stating whether you received any goods or services in return, and estimating their value if so. Get this acknowledgment by the earlier of your filing date or your return's due date (including extensions).

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Noncash gifts over $500 up to $5,000

All of the above, plus records showing how you acquired the property (purchase, gift, inheritance, and so on), approximately when you acquired it, and its cost basis (not required for publicly traded securities). If you have a reasonable cause for not being able to provide the acquisition date or basis, attach a statement of explanation to your return.

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Noncash gifts over $5,000

Beyond the requirements above, you'll generally need a qualified written appraisal from a qualified appraiser. Similar items donated to any charity during the year are combined when determining whether you've crossed the $5,000 threshold. For a qualified conservation contribution specifically, your records must also show the property's fair market value before and after the gift and the conservation purpose it serves.

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Out-of-pocket volunteer expenses

Unreimbursed expenses incurred while volunteering for a qualified organization can be deductible, but you need adequate records of the amounts and a written acknowledgment from the organization describing the services provided and confirming whether you received anything in return. If you're deducting car expenses for volunteer driving, keep contemporaneous records showing the organization served, the date of each use, and either the miles driven (standard mileage rate) or actual operating costs allocated to charitable use.

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Frequently asked questions

Do I need a receipt for every cash donation, no matter how small?

Yes. Cash contributions of any amount require substantiation, either a bank record or a written acknowledgment from the charity. Verbal confirmation alone is never sufficient.

When do I need a qualified appraisal for a donated item?

Generally when your deduction for one property item or a group of similar items exceeds $5,000 in a year. Similar items donated to different charities are combined for this threshold.

Can I combine several small donations to avoid the $250 acknowledgment requirement?

No. Each separate contribution is evaluated on its own; you don't combine multiple smaller gifts to stay under the $250 threshold, even if they add up to more over the year.

This guide is for general informational purposes only and is not tax, legal, financial, or investment advice. Every business situation is different, so consult a licensed professional before making decisions based on this content.