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
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Contemporaneous written acknowledgment (CWA), Quid pro quo contribution, Form 8283, Photo evidence. Browse every term.
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.
