Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements

Charitable Organizations - Substantiation and Disclosure Requirements: Overview of substantiation and disclosure requirements for charitable organization with respect to donated property

Life Cycle of a Private Foundation - Substantiating Noncash Contributions: Overview of substantiation requirements for private foundation with respect to donated property

State charity regulators:  State law may require charities that solicit contributions to register and file periodic reports.

Publication 78:  The IRS provides a searchable database of organizations that are eligible to receive deductible charitable contributions.

Can I Deduct My Charitable Contributions?:  An IRS on-line mini-course providing a brief overview of the charitable contribution deduction rules

Publication 557, Tax-Exempt Status for Your Organization:   An overview of the federal tax rules that apply to tax-exempt organizations, including charities

Exempt Organizations Forms and Instructions: A list of forms and instructions for exempt organizations

Publication 1828, Tax Guide for Churches and Religious Organizations: This publication explains the tax benefits and responsibilities of tax-exempt churches and religious organizations, including substantiation and disclosure rules for charitable contributions to these organizations.