the IRS rules for charitable contributions. different rules apply if property is contributed
1) a donor must have a bank record or written communication from a charity for any monetary contribution before the donor can claim a charitable contribution on his/her federal income tax return.
2) a donor is responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before a donor can claim a charitable contribution on his/her federal income tax return.
3) a charitable organization is required to provide a written disclosure to a donor who receives good or services in exchange for a single payment in excess of $75.
