Substantiation
The evidence you must hold to support a claimed charitable deduction, escalating in formality as the amount rises.
Substantiation is the proof behind the number. The IRS sets it out as a ladder: a record for every cash gift regardless of size, a contemporaneous written acknowledgment at $250, Form 8283 above $500, and a qualified appraisal with Section B above $5,000.
Two things make it stricter than people expect. The obligation is the donor's, not the charity's, and the acknowledgment has a deadline: it must generally be obtained no later than the date the return is filed, so it cannot be requested after an audit letter arrives.
The failure mode is rarely a wrong value. It is a real donation with no evidence attached to it three years later.
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
Contemporaneous written acknowledgment (CWA)
The written statement from the charity required for any single contribution of $250 or more, obtained before you file.
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.
Form 8283
Noncash Charitable Contributions, the form attached to your return once your deduction for noncash gifts is more than $500.
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.
