What is the limit on tax deductions for non-receipt charity donations?

Answer 1

Deductions of Less Than $250
If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing:

The name of the charitable organization,

The date and location of the charitable contribution, and

A reasonably detailed description of the property.

A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt.


Cash Contributions
Cash contributions include those paid by cash, check, credit card, or payroll deduction. They also include your out-of-pocket expenses when donating your services.

For a contribution made in cash, the records you must keep depend on whether the contribution is:

Less than $250, or

$250 or more.


Amount of contribution. In figuring whether your contribution is $250 or more, do not combine separate contributions. For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Each payment is a separate contribution.

If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution.

Publication 526
http://www.irs.gov/publications/p526/index.html

Answer 2

What you actually contributed, up to $250, for cash contributions, without a written acknowledgement from the charity. For cash contributions under that, there are still record-keeping requirements, with the records made at or near the time of the contribution. There are various rules for contribution of non-cash items.

Note that new, stricter record-keeping rules are in place starting in 2007, and without specific kinds of documentation, the limit is zero.

Answer 3

Above information is correct for 2006. Beginning in 2007 (for calendar year taxpayers, which includes most of us), you need receipts or canceled checks for all cash donations.

Answer 4

The bottom line is that you must be able to justify every line item on your tax return. If you cannot and you get audited, the deduction can be denied.

Mind you, if it is anything like the UK how nice you are to the auditor will have a bearing on how likely you are to get a denial.

Answer 5

last time i looked it was $249.99