Deductions & credits

You said: "There's no advantage to donating more often because all of your donations of similar items during the year are grouped together to determine the documentation needed. "

 

Are you saying if I donate $5400 worth of items, they are all counted as one donation?  Donations over $5000 need a written appraisal, so I'm not sure that is correct.  Could you post a link from the IRS stating that?