What evidence is required for charitable donation deductions?

Here’s what HIVE AI had to say about “What evidence is required for charitable donation deductions?”:
Evidence Required for Charitable Donation Deductions

Baseline rule

• A charitable contribution is deductible only if verified under regulations. Keep records that substantiate the amount, date, donee, and nature of the gift in the year paid. 1

Monetary contributions (cash, check, EFT, card, PayPal, etc.)

• For all monetary gifts (any amount), you must have a bank record or a written communication from the charity showing the charity’s name, date, and amount. Donor-prepared records (e.g., check register) alone are not sufficient. 2
• For payroll deductions, retain an employer document (pay stub, W‑2, or other employer-furnished statement) showing the amount withheld plus the charity-prepared pledge card. Together they satisfy the written communication requirement. 3

Gifts of $250 or more (cash or property)

• You must obtain a contemporaneous written acknowledgment (CWA) from the donee by the earlier of your return filing date or the due date (including extensions). 4
• The acknowledgment must state:
  • Amount of cash and a description (but not value) of any property
  • Whether goods/services were provided in exchange; if so, a description and good-faith estimate of their value; or a statement that only intangible religious benefits were provided 4
• Do not combine separate gifts to reach $250; treat each payment separately for this threshold (e.g., weekly donations). 5

Noncash property contributions (general substantiation)

• Keep a receipt from the donee showing the donee’s name, date and location of the contribution, and a description of the property reasonably sufficient under the circumstances; a letter acknowledging receipt with this information is acceptable. 6

Form 8283 and qualified appraisal thresholds (noncash)

• If total noncash contributions exceed $500, complete and attach Form 8283. 7
• If the claimed value of a donated item or group of similar items exceeds $5,000, obtain a qualified appraisal and complete Form 8283 Section B (donee signature required; not needed for publicly traded securities). 8
• If the total claimed deduction for donated property is $500,000 or more, attach the full qualified appraisal to the return in addition to Form 8283. 9

Special property categories

Vehicles (cars, boats, airplanes)

• If the claimed deduction is at least $250 but not more than $500, obtain a timely CWA with vehicle details and quid pro quo statement; keep it with your records. 10
• If the claimed deduction exceeds $500:
  • Attach the CWA (or Form 1098‑C) to your return; it must include your name/TIN, VIN, and either sale details (date, arm’s-length certification, gross proceeds, and statement limiting deduction to gross proceeds) or the charity’s intended significant use/improvement if not sold promptly
  • Complete Form 8283 Section A and attach it 10
• A qualified vehicle donation using the gross-proceeds rule does not require a separate appraisal if you attach the CWA to Form 8283. 11

Clothing and household items not in good used condition

• A single item over $500 that is not in good used condition requires Form 8283 Section B attached (appraisal rules and instructions apply). 11

Qualified conservation contributions and historic easements

• For a conservation easement on a certified historic structure, include:
  • Form 8283 as instructed
  • A signed qualified appraisal by a qualified appraiser
  • The National Park Service project number, if applicable 12

Split-interest and partial-interest gifts (actuarial valuation)

• For a deduction of the present value of a temporary or remainder interest (e.g., CRTs, CLTs), attach to the return:
  • Description and instrument of transfer
  • Valuation date
  • Beneficiaries’ names and identification numbers
  • Measuring lives’ names/birthdates and terminal illness disclosures if relevant
  • Computation showing the section 7520 rate used 13

Private nonoperating foundation exceptions requiring extra evidence

• If you contribute to certain private nonoperating foundations that qualify only by making timely qualifying distributions, you must attach evidence from the foundation showing it made the required distributions within the prescribed time. 14
• IRS guidance similarly instructs attaching supporting data to your return for these foundations that distribute 100% of contributions within 2.5 months after year-end. 11

Donee reporting on later disposition of donated property

• If the charity disposes of contributed property within 3 years, it must file an information return reporting donor and property details, disposition date and amount, and whether the use was related to the charity’s exempt purpose. This supports the integrity of your claimed deduction and potential recapture rules. 15
• For >$5,000 noncash gifts, the donee must sign Section B, Part IV of Form 8283 to acknowledge receipt and awareness of the disposition reporting rules; provide the donee with a copy. 8

Quid pro quo situations

• Your acknowledgment must disclose the value of goods/services you received; your deductible amount is reduced accordingly. The acknowledgment may instead state that only intangible religious benefits were provided, where applicable. 4

Practical standards and timing

What counts as adequate evidence

• Bank/credit statements, canceled checks, or EFT/credit card statements showing the charity’s name, date, and amount; or a charity’s written acknowledgment with equivalent details. 2
• For noncash property, a donee receipt or acknowledgment showing donee name, date/location, and property description reasonable under the circumstances. 6

Contemporaneous requirement

• Obtain the CWA by the earlier of your filing date or return due date (including extensions) for the year of the contribution. 4

Value-specific documentation summary (noncash)

• ≤$500 total noncash: keep donee receipt/acknowledgment with details; no Form 8283 required. 6
• $500 up to $5,000: attach Form 8283 Section A. 7
• $5,000: obtain qualified appraisal and attach Form 8283 Section B with appraiser and donee signatures. 8
• ≥$500,000: also attach the complete qualified appraisal to your return. 9

Additional notes and narrow exceptions

• Extraordinary disaster-period relief for CWAs has been granted in the past (e.g., post‑9/11 donors given until Oct. 15, 2002, or evidence of good‑faith efforts). Always check for current relief before relying on an exception. 16

If you describe the type and amount of your donation (cash vs property, vehicles, conservation easement, or split-interest), I can map your exact substantiation and filing checklist.

Sources

1 – IRC § 170(a) 📄 Summarize
2 – IRS.gov – Substantiating charitable contributions 📄 Summarize
3 – Notice 2006-110 📄 Summarize
4 – IRC § 170(f) 📄 Summarize
5 – IRS – Instruction 1040 (Schedule A) Instructions for Schedule A (Form 1040 or Form 1040-SR), Itemized Deductions 📄 Summarize
6 – IRS Determination 200149007 📄 Summarize
7 – PLR 200230007 📄 Summarize
8 – IRS.gov – Charitable organizations Substantiating noncash contributions 📄 Summarize
9 – IRS Newsroom – IR-2024-304 📄 Summarize
10 – IRS.gov FAQ 📄 Summarize
11 – IRS – Publication 526 Charitable Contributions 📄 Summarize
12 – IRS – Publication 561 Determining the Value of Donated Property 📄 Summarize
13 – Treasury Regulation 1.7520-2 📄 Summarize
14 – Treasury Regulation 1.170A-9 📄 Summarize
15 – IRC § 6050L(a) 📄 Summarize
16 – Notice 2002-25 📄 Summarize

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