The regulation says "record" not "receipt" for small amounts. The regulation further defines what needs to be part of that "record." (Who, amount, date, etc...) In fact, I made a call to the IRS myself about "money you put in a bucket at Salvation Army." If I know the EXACT amount of the change, and I make an entry into Quicken (or some type of computer software), would it be accepted? The agent hemmed and hawed.... and then said, "Depends whether or not you p*** off the Auditor...."
Bottom line, small amounts (under $250) do NOT require a "Receipt," just a "record." Make sure you have some type of "record" even if it's just a spreadsheet.
Page 17 bottom middle column (of the 2017 version of Pub 526at the bottom says, "you must keep RECORDS...." The kinds of records to keep depends on the amount of the contribution.
Then it goes on to define "cash" contributions and says "generally... you can't deduct a cash contribution regardless of the amount unless you have... (blah blah blah.....). This conflicts with the "you must keep records" part.
As long as you have a carefully kept "record" of some sort of your cash contributions showing the amount, date, who, and what purpose, for SMALL amounts, you MIGHT be able to pass muster. I do it all the time, but I'm an accounting nerd.
