The required documentation is copied below. You will complete a form 8283 with your tax return documenting the donation. Since the amount is under $5,000, you do not need to send a signed copy to the IRS or send any other documents, the electronic form 8283 that is sent as part of the e-file package is enough. But keep the documents below with your tax papers for at least 7 years in case of audit.
Deductions of At Least $250 But Not More Than $500
If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions.
The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records .
The acknowledgment must also meet these tests.
It must be written.
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It must include:
A description (but not necessarily the value) of any property you contributed,
Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and
A description and good faith estimate of the value of any goods or services described in (b). If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally isn't sold in a commercial transaction outside the donative context, the acknowledgment must say so and doesn't need to describe or estimate the value of the benefit.
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You must get it on or before the earlier of:
The date you file your return for the year you make the contribution, or
The due date, including extensions, for filing the return.
Deductions Over $500 But Not Over $5,000
If you claim a deduction over $500 but not over $5,000 for a noncash charitable contribution, you must have the acknowledgment and written records described under Deductions of At Least $250 But Not More Than $500 . Your records must also include:
How you got the property, for example, by purchase, gift, bequest, inheritance, or exchange,
The approximate date you got the property or, if created, produced, or manufactured by or for you, the approximate date the property was substantially completed, and
The cost or other basis, and any adjustments to the basis, of property held less than 12 months and, if available, the cost or other basis of property held 12 months or more. This requirement, however, doesn't apply to publicly traded securities.
If you have reasonable cause for being unable to provide information about the date you got the property or the cost basis of the property, attach a statement of explanation to your return.
