IRS Publication 1771, Charitable Contributions–Substantiation and Disclosure Requirements, explains the federal tax law for organizations, such as charities and churches, that receive tax-deductible charitable contributions and for taxpayers who make contributions.

The IRS imposes recordkeeping and substantiation rules on donors of charitable contributions and disclosure rules on charities that receive certain quid pro quo contributions.

„ Donors must have a bank record or written communication from a charity for any monetary contribution before the donors can claim a charitable contribution on their federal income tax returns.

„ Donors are responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before the donors can claim a charitable contribution on their federal income tax returns.

„ Charitable organizations are required to provide a written disclosure to a donor who receives goods or services in exchange for a single payment in excess of $75.

More on recordkeeping, written acknowledgments and written disclosures is addressed in this publication. The rules in this publication do not apply to a donated motor vehicle, boat or airplane if the claimed value exceeds $500. For information on vehicle donations, see IRS Publication 4302, A Charity’s Guide to Vehicle Donation, and IRS Publication 4303, A Donor’s Guide to Vehicle Donation.

For information about organizations that are qualified to receive charitable contributions, see IRS Publication 526, Charitable Contributions. Publication 526 also describes contributions you can (and cannot) deduct, and it explains deduction limits. For assistance about valuing donated property, see IRS Publication 561, Determining the Value of Donated Property.