Deductions of Less Than $250
If you make any non-cash contribution, you must get and keep a receipt from the charitable organization showing:
-
The name of the charitable organization,
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The date and location of the charitable contribution, and
-
A reasonably detailed description of the property.
Deductions of At Least $250 But Not More Than $500
If you claim a deduction of at least $250 but not more
than $500 for a non-cash charitable contribution, you must get and keep
an acknowledgment of your contribution from the
qualified organization. If you made more than one contribution of $250
or
more, you must have either a separate acknowledgment
for each or one acknowledgment that shows your total contributions.
http://www.irs.gov/publications/p526/ar02.html#en_US_2014_publink1000229839
