 Charitable contributions must be made to qualified organizations in order to be deducted on your tax return. To check an organization's eligibility status, click here. Payments made to individuals are not deductible. If your contribution entitles you to merchandise, goods, services, or tickets for sporting events or banquets you can only deduct the amount that exceeds the fair market value of the benefit received.
Contributions of cash or checks must be recorded. For any contribution of $250 or more you must obtain and keep a written acknowledgement from the qualified organization. If your written acknowledgement does not state whether any goods or services were provided in consideration for the contribution your deduction may be disallowed.
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