Deductions & credits

From Pub 526


Deductions of Less Than $250

If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing:

  1. The name of the charitable organization,

  2. The date and location of the charitable contribution, and

  3. A reasonably detailed description of the property.

A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt.

You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site).


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