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See Contributions of Property, later. Your deduction for charitable contributions generally can't be more than 60% of your AGI, but in some cases 20%, 30%, or 50% limits may apply. Table 1 gives examples of contributions you can and can't deduct.

If you donated cash or a monetary gift, you must have written confirmation from the charity to claim the deduction. The confirmation must state the name of the organization, the date you made the gift, and the amount. It must also state the value of anything you received in exchange.

Don't worry about it, seriously. It is chiefly reasonable estimation, good-faith, honor system; you will absolutely not be audited, ever, unless you claim 30k for a car or 90k for a painting or even 5k for a legacy baseball uniform of something.

For contributions of cash, check, or other monetary gift (regardless of amount), you must maintain a record of the contribution: a bank record or a written communication from the qualified organization containing the name of the organization, the amount, and the date of the contribution.

Any contribution of cash or property under $250 does not require a receipt. But any cash, check, or other monetary gift does require either a bank record or acknowledgment from the organization, regardless of the size of the gift.

With cash donations, you'll need either a receipt or a canceled check with the date and amount -- if the donation is for less than $250. Donations of $250 or more will require a written record of the donation from the organization.

IRS Publication 1771: Charitable Contributions–Substantiation and Disclosure Requirements. Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions, and for taxpayers who make contributions.

Requirement: A donor cannot claim a tax deduction for any contribution of cash, a check or other monetary gift unless the donor maintains a record of the contribution in the form of either a bank record (such as a cancelled check) or a written communication from the charity (such as a receipt or letter) showing the ...