Do I need a receipt for my donation?

Summary: Yes, you'll need a receipt if your donation is $250 or more. For smaller donations, keep your own records (canceled checks, bank statements, etc.).

The $250 Threshold

According to IRS Publication 526 and IRS Publication 1771, you need a contemporaneous written acknowledgment from the charity for any single contribution of $250 or more. Publication 1771 explains the acknowledgment rules in detail.

What counts as one contribution?

Each separate payment is its own contribution. Publication 1771 gives this example: three separate $100 donations on different dates are three contributions (no receipt required), but a single $300 donation is one contribution (receipt required). Likewise, if you give $100 monthly via payroll deduction, each deduction is a separate contribution.

What needs to be in the receipt?

Publication 1771 spells out what the acknowledgement should cover. Make sure it includes:

1. The charity’s name.
2. What you gave. For cash, the dollar amount; for property, a description (charities should not assign a dollar value).
3. A statement about goods or services.
   • If you received something in return, it should describe it and give a good‑faith estimate of its value.
   • If you didn’t receive anything, it should say “No goods or services were provided in exchange for this contribution.”
4. When you gave it. For payroll deductions, note the period covered, such as “January 2025 payroll contributions.”

When do you need it?

You must have the receipt by the earlier of:

• The date you file your tax return, OR
• The due date (including extensions) of your return

You can't get it retroactively after filing.

Under $250: Keep Your Own Records

Publication 526 says a bank record or written communication is enough for donations under $250. Recommended documentation includes:

• Bank record (canceled check, bank statement, credit card statement)
• Payroll deduction records (pay stub + pledge card)
• Written communication from the charity (email, letter)

Best practice: Get receipts for everything anyway. Many charities send automatic thank-you notes.

Special cases and other documentation requirements

Payroll deductions: Publication 1771: pay stub or W-2 plus the pledge card qualifies as contemporaneous acknowledgment.

Vehicle donations over $500: Publication 526 requires the charity to issue Form 1098-C.

Stock or property over $5,000: Publication 526 and Form 8283 instructions require you to complete Form 8283 (Section B) and, in many cases, obtain a qualified appraisal.

Art & collectibles: Publication 561 says the charity should describe the item (e.g., "Oil painting, 30×40, 2020"), not appraise it. If the claimed value exceeds $5,000, you must obtain a qualified appraisal and complete Form 8283 Section B; over $20,000, attach an 8×10 photo to your return.

Digital assets (cryptocurrency): Treat them like other property. Publication 1771 expects the acknowledgment to describe what you transferred (e.g., "1.5 BTC" plus transaction/date). If your claimed value exceeds $5,000, IRS virtual currency guidance requires a qualified appraisal and Form 8283 Section B, just like other non-cash assets.

What if I don't have a receipt?

According to IRS rules, without a contemporaneous written acknowledgment for donations $250+:

• The IRS can disallow your entire deduction
• It doesn't matter if you can prove you made the donation

Tips:

• Request acknowledgment letters immediately after large donations
• Check your email – many charities send automatic receipts
• For end-of-year donations, follow up in January

Quick reference

Charity Record is not providing tax advice. This article summarizes IRS guidance for informational purposes. Consult a tax professional for advice specific to your situation.