9061 / What verification is required to substantiate a deduction for a charitable donation?
A charitable deduction is not allowed for any contribution of a check, cash, or other monetary gift unless the donor retains a bank record or a written communication from the charity showing the name of the charity and the date and the amount of the contribution.2
A taxpayer who donates cash or property to charity that has a value of $250 or more must obtain substantiation in the form of a contemporaneous written acknowledgment of the contribution that is supplied by the charitable organization.3 This acknowledgment must include the following information: (1) the amount of cash contributed and a description (excluding value) of any property contributed, (2) a statement of whether the charitable organization provided any goods or services in consideration for the contribution, and (3) a description and good faith estimate of the value of any such goods or services, or (4) a statement to the effect that the goods or services provided consisted solely of intangible religious benefits.4 The acknowledgment will be considered “contemporaneous” if it is obtained by the taxpayer on or before the earlier of (1) the date the taxpayer files his return for the year, or (2) the due date (including extensions) for filing the return.5
Prior to 2018, substantiation was not required if the information was reported on a return filed by the charitable organization.6 This exception was eliminated by the 2017 tax reform legislation. An organization could provide the acknowledgement electronically, such as via an e-mail addressed to the donor.7