Make your individual voluntary contribution on your original tax return. Enter the entity name and identifying number from the tax return where the noncash charitable contribution was originally reported, if different from above.Here are some handy IRS tips for deducting charitable donations. When you bring items to one of our donation locations, you may fill out a paper donation form. As mentioned above, to claim a charitable donation, you need to itemize your deductions using Form 1040, Schedule A as part of your tax preparation. This error is due to a new provision in the CARES Act. Previously, charitable contributions could only be deducted if taxpayers itemized their deductions. When completing your State Tax Form 540, look for the California Firefighters' Memorial fund on line 406 under Voluntary Contributions. I mean, should we list it in the federal or the CA taxes? Internal Revenue Code section 170(f) provides the substantiation requirements to qualify for a charitable contribution deduction.