Anyone know where to find info on new tax code for 2007 concerning receipts for donated goods.?

Question

Like if you donate used clothing to Salvation Army, they are getting stricter about the receipt you would use on your taxes for a charitable deduction.

Answer 1

For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is:

Less than $250,

At least $250 but not more than $500,

Over $500 but not more than $5,000, or

Over $5,000.

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

Clothing and household items. If you donate clothing and household items to a qualified organization, the items must be in good used condition or better for you to claim a charitable contribution deduction. See Clothing and Household Items under Contributions You Can Deduct in chapter 24.
Publication 17
http://www.irs.gov/publications/p17/ar01.html#d0e467
http://www.irs.gov/publications/p17/ch24.html

Answer 2

See Publication 526 on Charitable Donations. Download at irs.gov

Answer 3

Any donation in cash or otherwise should be supported by a receipt. If your total non-cash donations exceed $500, a form 8283 is required.