2
Charitable Contributions – Substantiation and Disclosure Requirements
Recordkeeping Rules
Monetary Contribution Requirement
A donor cannot claim a federal income tax deduction for any monetary contribution unless the donor
maintains a record of the contribution or a timely written communication from the charitable organiza-
tion showing the name of the organization, the date of the contribution, and the amount of the contribution.
A monetary contribution includes cash, check, a transfer of a gift card redeemable for cash, and a
payment made by credit card, electronic fund transfer, an online payment service, or payroll deduction.
A record of the contribution includes a bank record, a statement from a financial institution, an electronic
fund transfer receipt, a canceled check, a scanned image of both sides of a canceled check obtained
from a bank website, or a credit card statement.
A written communication includes a receipt, a letter, and an email.
A timely written communication from the charitable organization is one that the donor receives from
the organization on or before the earlier of the date the donor files the donor’s original federal income tax
return for the taxable year in which the contribution was made or the due date, including extensions, for
filing the donor’s original return for that year.
The date of the contribution is the date the donor gave the charitable organization the contribution.
Payroll Deductions
For monetary contributions made by payroll deduction, the donor may use a pledge card prepared by or
at the direction of the charitable organization, along with one of the following documents:
•
a pay stub,
•
Form W-2, Wage and Tax Statement, or
•
other employer-furnished document that shows the amount withheld and paid to the charitable
organization.
The donor must have these documents on or before the earlier of the date the donor files the donor’s
original federal income tax return for the taxable year in which the contribution was made or the due date,
including extensions, for filing the donor’s original return for that year.
If a donor makes a single monetary contribution of $250 or more by payroll deduction, the pledge
card or other document from the charitable organization must also include a statement to the effect that
the organization did not provide goods or services in exchange for any contributions made to the organi-
zation by payroll deduction if that was the case.
Each payroll deduction amount of $250 or more is treated as a separate contribution for purposes of the
$250 threshold requirement for contemporaneous written acknowledgments.
Noncash Contributions
Noncash contributions are contributions of property that do not meet the definition of monetary contri-
butions, above. Just as is the case for monetary contributions, donors are responsible for obtaining a
contemporaneous written acknowledgment from a charitable organization for any single noncash contri-
bution valued at $250 or more before donors can claim a charitable deduction on their federal income tax
returns. Additional substantiation requirements may apply to noncash contributions. These requirements
can be complicated. They depend on the type of property contributed and the claimed value of the property
contributed. See Form 8283 and its instructions as well as Publication 526 for additional information.