My wife donated to charity last year. The only record she has of them is the bank statement showing the money going to the charity. Does that count as a receipt?

[pbracken1989]

The amount was $50 in each case.

[DanielV01 · Accepted solution]

Yes, that will qualify.  The key is to be able to show substantiation, which is the case here.  Since the amount was less than $250 each time (check, debit,  direct transfer), that is proof enough if the IRS asks for it.