The written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the following information: name of the organization; amount of cash contribution; description (but not value) of non-cash contribution; statement that no goods or services were provided by the organization, if that is the case; 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. Additional information Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements PDF Return to Life cycle of a public charity
