Understand what a charitable donation is and how to claim a tax deduction without a tax receipt with IRS Form 8283. Charities operating in the State of Ohio are required to file a one-time registration and then submit annual reports with the Ohio Attorney General's Office.(2) "Charitable purpose" is not limited to only those purposes for which contributions are tax deductible under section 170 of the Internal Revenue Code. Looking to craft your donation receipts? Learn about IRS requirements, best practices, tips for writing them, and some frequently asked questions! Cannot deduct the donation on a tax return without evidence. Both must generally file annual financial reports with the attorney general's office, although some charities are exempt from filing. Your status as a tax-exempt entity is part of the public record. All nonprofit organizations are required to file an annual tax return (generally, IRS Form 990) even when no taxes are due. Try to avoid making a cash contribution.