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Charitable Leave Donation Programs: Recordkeeping Requirements for Organizations Receiving Contributions

Are there any specific recordkeeping requirements for a tax-exempt organization receiving contributions resulting from a leave-donation program?

The IRS has not established any special recordkeeping requirements for tax-exempt organizations receiving contributions resulting from a leave-donation program. As is always the case, a charitable organization must maintain adequate records that clearly show its income and expenses related to any program. IRS publications describe guidelines for recordkeeping requirements that apply to public charities and private foundations.

Page Last Reviewed or Updated: 30-Apr-2013