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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Written Record of Charitable Contribution

A donor may not claim a deduction for any contribution of cash, a check, or other monetary gift made on or after Jan. 1, 2007, unless the donor maintains a record of the contribution in the form of either a bank record (such as a cancelled check) or a written communication from the charity (such as a receipt or a letter) showing the name of the charity, the date of the contribution, and the amount of the contribution.

Additional information

  • Publication 1771, Charitable Contributions, Substantiation and Disclosure Requirements
  • Publication 526, Charitable Contributions
  • Notice 2006-110: Record-keeping requirements for charitable contributions made through payroll deductions.
  • Notice 2008-16: Rules for substantiating lump-sum charitable contributions made through the Combined Federal Campaign or a similar program (e.g., a United Way campaign).

 


Return to Life Cycle of a Public Charity

Return to Life Cycle of a Private Foundation