Contemporaneous written acknowledgment (CWA)
The written statement from the charity required for any single contribution of $250 or more, obtained before you file.
The IRS states: "For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property other than cash contributed."
The acknowledgment must state whether the donee provided any goods or services in consideration for the contribution, and if so, a good faith estimate of their value. "Contemporaneous" has a hard meaning: the IRS states the written acknowledgment must generally be obtained by the donor no later than the date the donor files the return for the year the contribution is made.
Note what the charity does not have to do: it describes the property, it does not have to value it. The number on your return is yours to support.
Sources
- Topic no. 506, Charitable contributionsIRS, IRS guidance
- Substantiating charitable contributionsIRS, IRS guidance
- Publication 1771, Charitable Contributions: Substantiation and Disclosure RequirementsIRS, IRS publication
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Substantiation
The evidence you must hold to support a claimed charitable deduction, escalating in formality as the amount rises.
Quid pro quo contribution
A payment that is partly a gift and partly payment for goods or services. Only the excess over what you received is deductible.
Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
Photo evidence
Photographs of donated property, kept with the record. Not required by the IRS, but the cheapest way to show condition years later.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
