Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements PDF Charitable organizations: Substantiation and disclosure requirements Overview of substantiation and disclosure requirements for charitable organization with respect to donated property. Life cycle of a private foundation: Substantiating noncash contributions Overview of substantiation requirements for private foundation with respect to donated property. State charity regulators State law may require charities that solicit contributions to register and file periodic reports. Tax Exempt Organization Search The IRS provides a searchable database of organizations that are eligible to receive deductible charitable contributions. Can I deduct my charitable contributions? An IRS on-line mini course providing a brief overview of the charitable contribution deduction rules. Publication 557, Tax-Exempt Status for Your Organization PDF An overview of the federal tax rules that apply to tax-exempt organizations, including charities. Exempt organizations forms and instructions A list of forms and instructions for exempt organizations. Publication 1828, Tax Guide for Churches and Religious Organizations PDF This publication explains the tax benefits and responsibilities of tax-exempt churches and religious organizations, including substantiation and disclosure rules for charitable contributions to these organizations.