 
  Charitable Contribution Substantiation Information Requirement
 
  Amount
  Documentation
  Substantiation
 
  Cash donations of less than $250
  Bank record
  Includes canceled check, bank, credit union, or credit card
  statement showing name and transaction posting date
 
  Written communication from charity
  Name of Charity, Date and amount of contribution
 
  Payroll Deduction
  Pledge card and pay stub, W-e wage statement or other document
  furnished by the employer, including total amount withheld for charity
 
  Cash donations of more than $250
  Written acknowledgment from the charity for each donation
  Name of charity, date, amount paid, description, and estimate
  value of good or services provided by the charity
 
  Noncash Contributions of less than $250
  Receipt from donee or reliable records
   
  Property donations greater then $250 and not more than $500
  Contemporaneous written acknowledgement
  Name of charity, date, amount paid, description, (but not value)
  of the good or services provided by the charity
 
  Property donations greater than $500 and not more than
  $5,000
  Written acknowledgement
  All of the above, plus:

       * How you got the property

       * Date you got the property

       * Cost or other basis

    Must file Form 8283
 
  Donations of $5,000 or more excluding stock, certain works
  of art and autos
  Qualified Appraisal
  Attach appraisal to return and complete page 2 of Form 8283
 
  Donations of art valued at $20,000 or more
  Signed appraisal and photography
  Attach signed appraisal to return and provide photography of
  sufficient quality and size to fully show object if requested by IRS
 
  Stock or publicly traded corporation
  No appraisal required if as of date of contribution, market
  quotations are readily available on an established securities market
  Attach Form 8283 to return
 
  Nonpublicly traded stock
  Contributions greater than $5,000 and less than or equal to
  $10,00
  A partially completed appraisal summary; complete Form 8283 Part
  1
 
  Contributions Greater than $10,000
  Attach qualified appraisal to return
 
  Vehicle, boat and airplane with a value of more than $500
  Value is the lesser of the gross sales proceeds or the FMV of
  the vehicle if no "significant use or material improvement"
  Taxpayer need contemporaneous written acknowledgement from donee
  organization; donee organization must use Form 1098-C to report value of
  vehicle donations, if vehicle is sold; this can be used to proved
  acknowledgement to the donor
 
  Note:
  These rules apply to individuals making qualified contributions to IRC
  Section 501 (c )(3) organizations. Additional rules apply when gifting a
  partial or restricted interest, gifts via trusts and gifts with remainder
  interest.