Charitable Leave Donation Programs: Substantiation Requirements
What substantiation requirements apply to these contributions?
As with all charitable contributions, a donor must obtain a contemporaneous, written acknowledgement of the contribution from the recipient organizations to claim a tax deduction for any single contribution of $250 or more. These rules also apply to these employer contributions. To help employers take advantage of the special treatment applied to contributions for Hurricane Katrina relief, charities should ensure that written acknowledgments of employer contributions specify that the contribution will be used to provide relief for the victims of Hurricane Katrina. Charities should refer to Publication 1771, Charitable Contributions, Substantiation and Disclosure Requirements, and Contributions.