IRS Requirements
The IRS requires six (6) items to be listed on cash receipts in order for charitable contributions over $250 to be substantiated:
- Charity name
- Donor name
- Contribution date
- Contribution details
- Statement indicating whether goods/services were provided in exchange for contribution
- If goods/services provided by the charity, the value of goods/services and a statement citing deduction may be limited (Publication 1771)