At what level of giving does a charity have to give donors a receipt with the total they gave during the year?

Question

I'm thinking it's either $200 or $250 (US).

Answer 1

For you to take a deduction, you have to have a receipt from the charity for anything over $250. The requirement applies to you to get it, not to the charity to give it to you, although any charity that expects to get contributions would likely give you a receipt.

For contributions of ANY amount, you have to have supporting documentation like bank records, a cancelled check or a receipt, not just "I tossed $20 into the Salvation Army kettle" -rules have tightened down on this for 2007.

Answer 2

For a contribution of $250 or more, you can claim a deduction only if you obtain a written acknowledgment from the qualified organization. You generally can deduct your cash contributions as well as the fair market value of any property you donate to qualified organizations. The fair market value of most household or personal items is generally much less than the price paid when new. You should claim only what the item would sell for at a garage sale, a flea market, or a second hand or thrift store. You must fill out Form 8283 (PDF) Section A, if your total deduction for all noncash contributions is more than $500. If you make a contribution of noncash property worth more than $5,000, generally an appraisal must be done. In that case, you must also fill out Form 8283 Section B. Attach Form 8283 to your return. For more information on this requirement, refer to Publication 526.

good luck

http://www.irs.gov/taxtopics/tc506.html