On 12/31/2025, I ordered several identical new items from a charity "wish list" to be shipped directly to the charity by the large, well-known online vendor. For some reason, the order for my relatively modest requested quantity went through and I was not told there was a supply issue, or I would have made different choices. I just discovered that the vendor charged and shipped one or two items at a time on several dates in January and February.
Usually, I know that last-minute cash/credit card contributions are deductible in the year made and in past years, I have completed Form 8283 for gifts in kind like this with the assumption that if bought in one year and shipped reasonably promptly in early January, I could deduct in the year of purchase. Now I don't know. My order receipt with the total cost for all items is 2025, but I have all these small charges in 2026. Do I need to wait until next year for 2026 deductions, and do I need to itemize every date? There is not enough space on one Form 8283 if so. Thank you in advance.
