Per 2017 Instructions for Schedule A (Form 1040) Line 17 Page A-9:
Gifts of $250 or more. You can deduct
a gift of $250 or more only if you have a
statement from the charitable organization
showing the information in (1) and
(2) next.
- The amount of any money contributed
and a description (but not value)
of any property donated.
- Whether the organization did or
did not give you any goods or services
in return for your contribution. If you
did receive any goods or services, a description
and estimate of the value must
be included. If you received only intangible
religious benefits (such as admission
to a religious ceremony), the organization
must state this, but it doesn't
have to describe or value the benefit.
In figuring whether a gift is $250 or
more, don't combine separate donations.
For example, if you gave your church
$25 each week for a total of $1,300,
treat each $25 payment as a separate
gift. If you made donations through payroll
deductions, treat each deduction
from each paycheck as a separate gift.
See Pub. 526 if you made a separate gift
of $250 or more through payroll deduction.
You must get the statement by
the date you file your return or
the due date (including extensions)
for filing your return, whichever
is earlier. Don't attach the statement to
your return. Instead, keep it for your records.
