Effective for all charitable contributions given on or after January
1, 1994 over $250.00, you must obtain a receipt from the donee organization.
The receipt must state the following:
- A description (including amounts) of the contribution.
- If the charity gave you any benefit (goods or services) in exchange
for the contribution.
- If so, include the value of any benefit you received.
Cancelled Checks Alone are not Enough! –
Keep Them as Additional Proof. Please Note:
You must obtain the receipt before you file your return or before your
return’s due date if it is filed late. You cannot go back to an organization
later to obtain a receipt even for an otherwise perfectly legal deduction!
An intangible religious benefit received, such as Hebrew school or Sunday
school, will not disallow a payment as a contribution. Tuition at a parochial
school is not deductible at all.
Payments to the same charity will be added together. Two contributions
of $200.00 are not exempt from these rules. They are treated as one $400.00
contribution. An exception to this is a church or synagogue. A contribution
of $10.00 per week counts as separate contributions. If you contribute
to church or synagogue in lump sums of $250.00 or more, please get the