The written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the following information: Name of the organization; Amount of cash contribution; Description (but not value) of non-cash contribution; Statement that no goods or services were provided by the organization, if that is the case; Description and good faith estimate of the value of goods or services, if any, that organization provided in return for the contribution; and Statement that goods or services, if any, that the organization provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case. In addition, a donor may claim a deduction for contributions of cash, check, or other monetary gifts only if the donor maintains certain written records. Additional Information: Publication 1771PDF, Charitable Contributions - Substantiation and Disclosure Requirements Return to Life Cycle of a Public Charity
