The short answer: for donated goods, the more you deduct, the more paperwork you need. Under $250 a basic receipt or written record is enough. From $250 up, you need a written acknowledgment from the charity. Over $500 adds Form 8283, and over $5,000 adds a qualified appraisal.
Receipt requirements for noncash donations
This table summarizes the IRS substantiation levels for donated goods, based on the amount of the deduction.
| Deduction | What you need |
|---|---|
| Less than $250 | A receipt from the charity (or a reliable written record if you can't get one) |
| $250 to $500 | A written acknowledgment from the charity |
| Over $500 up to $5,000 | The written acknowledgment, plus Form 8283 Section A and records of when and how you acquired the item and what it cost |
| Over $5,000 | The written acknowledgment, a written qualified appraisal, and Form 8283 Section B |
The thresholds apply to an item or group of similar items, such as all your clothing. Cars, boats, and planes have their own rules (including Form 1098-C) and aren't covered here.
What a receipt should show
A basic receipt should show the charity's name, the date and location of the donation, and a reasonably detailed description of what you gave. It does not have to state a value for donated goods. Determining the value is up to you.
The written acknowledgment ($250 and up)
For a single donation of $250 or more, you need a written acknowledgment from the charity. For noncash gifts it must include:
- The name of the organization
- A description (but not the value) of what you donated
- Whether the charity gave you any goods or services in return, and if so, a description and a good-faith estimate of their value
You must have it in hand by the earlier of the date you file your return or the filing deadline, including extensions. If you wait until after you file, it may not count.
Unattended drop boxes
If getting a receipt isn't practical, such as when you leave bags at an unattended donation site, you can rely on reliable written records instead. Write down the charity's name and address, the date and location, a reasonably detailed description of each item, and each item's fair market value and how you figured it. Do it at the time of the donation, not months later.
Make sure the charity qualifies
Only gifts to qualified organizations are deductible. Check any charity you're unsure about in the IRS Tax Exempt Organization Search. Gifts to individuals and to organizations that aren't qualified don't count.
How long to keep records
Generally, keep donation records for at least three years after you file the return that claims the deduction. If you're ever asked about a deduction, your receipt, your written record, and your valuation notes are what you'll need.
How DonationValue helps
DonationValue saves the details that make a good written record: the charity (including its EIN and address), the date, each item, its condition and estimated value, and any notes. It can export that history as a PDF or CSV. It does not replace the charity's receipt, so keep that too. See how it works.
This guide is educational and general in nature, not tax, legal, or financial advice. Tax rules change and depend on your situation, so check the IRS sources below or talk to a tax professional. Last reviewed October 6, 2026.
