Deductions & credits

The rules for the organization and the rules for the taxpayer are different.

 

The organization does not have to issue receipts under $75 for individual donation or $250 annual total.

 

The taxpayer is allowed to deduct the donation without a receipt, provided you have a bank record, like a credit card statement.  (But this means you can't deduct cash gifts unless the organization gives you a receipt even when not required.)