Understand what a charitable donation is and how to claim a tax deduction without a tax receipt with IRS Form 8283. Attach the IRS Form 990 or Form 990EZ for the preceding fiscal year.The IRS may require small tax-exempt org. In many cases, charitable donations are tax-deductible. When you donate to a qualifying organization, you can deduct the amount from your taxable income. Enter the entity name and identifying number from the tax return where the noncash charitable contribution was originally reported, if different from above. Does the IRS check donation receipts? Operation of a Georgia nonprofit corporation with IRS recognition as a Section. 501(c)(3) public charity. General Questions: What types of entities are on file with the Corporations Division?