Charitable Organizations – Substantiation and Disclosure Requirements – Non-profit

The written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the following information:

1. name of the organization;
2. amount of cash contribution;
3. description (but not value) of non-cash contribution;
4. statement that no goods or services were provided by the organization, if that is the case;
5. description and good faith estimate of the value of goods or services, if any, that organization provided in return for the contribution; and statement that goods or services, if any, that the organization provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case.

In addition, a donor may claim a deduction for contributions of cash, check, or other monetary gifts only if the donor maintains certain written records.