Don’t forget that in order to claim a charitable contribution deduction, donors must have – in hand – a written acknowledgement from each charity to which contributions totaling $250 or more have been made. This rule applies to donations of cash or property.
Indeed, the law requires that you have all of these acknowledgements before filing your return. It won’t fly to wait until you’re audited, and secure the written proof at that time.
Also, before filing, be sure any charity which was the subject of your largesse during the year is a qualified organization. Check www.irs.gov for a list of all of them.
Further, be sure to include as part of your return Form 8283 if you gave noncash contributions over $500 during the year.