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You can deduct a gift of $250 or more only if you have a statement from the charitable organization showing the information in (1) and (2)
1. The amount of any money contributed or a description (but not value) of any property donated.
2. Whether the organization did or didn’t give you any goods or services in return for your contribution. If you did
receive any goods or services, a description and estimate of the value must be included.
In figuring whether a gift is $250 or more, don't combine separate donations.
For example, if you gave your school $25 each week for a total of $1,300,
treat each $25 payment as a separate gift.
You must get the statement by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier.
