no law requires you to claim them for regular tax purposes. there was a strange case decided by SCOTUS. taxpayers only deducted part of their real estate taxes to eliminate their AMT. SCOTUS said for AMT purposes they had to use 100% (this was before 2018 when there was imposed a limit of deductibility of taxes)
you don't have to detail each cash contribution. noncash may need to be detailed on form 8283
