Do you need a receipt for a charitable donation?
Yes, for every gift of money, however small: a bank or card record, or something in writing from the charity, showing its name, the date and the amount. Without one, the gift can’t be deducted.
The rule
For a gift of money, keep one of these: a bank or credit union statement, a canceled check, a card statement or an electronic transfer receipt that shows the charity’s name, the date and the amount; or a receipt, letter or email from the charity that shows the same.
Payroll gifts need a pay stub or W-2 showing the amount, and a pledge card from the charity saying it gives nothing in return.
A gift of goods under $250 needs the charity’s receipt with its name and address, the date and place, and a description. At a drop box with no one there, your own written record of each item, its condition and value will do.
A single gift of $250 or more needs more: the charity’s written acknowledgment, in hand before you file.
Reimburse keeps the charity’s thank-you with each gift, from a photo or a forwarded email.
- What to keep
- One record for every gift, kept with the year’s return.
- Watch for
- Keep the records; don’t send them with your return.
Checked on October 2, 2026 against Publication 526, Charitable Contributions, Topic 506, Charitable contributions and Publication 1771, Charitable Contributions: Substantiation and Disclosure. An estimate for your records, not tax advice.
Federal tax only. States set their own rules for gifts.
Keep every gift with its receipt.
From 2026, up to $1,000 of cash gifts counts even without itemizing. Reimburse keeps each gift with the charity’s receipt, asks for the paper the IRS wants, and shows what it puts back.