In order to claim a cash charitable deduction, taxpayers must keep records in the form of bank records or written acknowledgement from the charitable organization.
- Donations less than $250 in any one day – taxpayer must keep a copy of a bank record such as a cancelled check or bank statement, or a written acknowledgement from the charitable organization stating the dollar amount and date of the charitable donation.
- Donations of $250 or greater in any one day – taxpayer must maintain written acknowledgement from the charitable organization noting the amount and the date of charitable contribution.