Donation Receipts and Form 8283: What You Need

For any single gift of $250 or more you need a written acknowledgment from the charity, received before you file. Non-cash gifts totalling more than $500 need Form 8283 Section A; an item or group of similar items over $5,000 generally needs a qualified appraisal and Section B (Form 8283 instructions, Pub. 526). For any cash gift, keep a bank record or a receipt.

Last reviewed 2026-10-29. General information, not tax advice. IRS Pub. 526, Pub. 6196 and a tax professional come first.