744 / What substantiation requirements apply in order for a taxpayer to take an income tax deduction for charitable contributions?
Charitable contributions of $250 or more (whether in cash or property) must be substantiated by a contemporaneous written acknowledgment of the contribution supplied by the charitable organization. (An organization can provide the acknowledgement electronically, such as via an e-mail addressed to the donor.)2
In prior years, substantiation was not required if certain information was reported on a return filed by the charitable organization (this exception was repealed by the 2017 Tax Act for tax years beginning after December 31, 2016).3 Special rules apply to the substantiation and disclosure of quid pro quo contributions and contributions made by payroll deduction.4 A qualified appraisal is generally required for contributions of nonreadily valued property for which a deduction of more than $5,000 is claimed.5
No charitable deduction is allowed for a contribution of clothing or a household item unless the property is in good or used condition. Regulations may deny a deduction for a contribution of clothing or a household item which has minimal monetary value. These rules do not apply to a contribution of a single item if a deduction of more than $500 is claimed and a qualified appraisal is included with the return. Household items include furniture, furnishings, electronics, linens, appliances, and similar items; but not food, art, jewelry, and collections.6