What documentation do I need for cash donations under $250 for 2025 tax deductions?

1. What the IRS says: receipts vs. bank records — the baseline rule

The Internal Revenue Service states that for any contribution of cash, check or other monetary gift you must maintain a record of the contribution — either a bank record or a written communication from the qualified organization that includes the organization’s name, amount, and date of the contribution ^[1]. That is the primary documentation the IRS expects for cash gifts under the $250 threshold ^[1].

2. The $250 line: why contemporaneous acknowledgement matters only above it

Multiple reputable guides summarize the threshold the same way: if a donation is $250 or more you must obtain a written “contemporaneous” acknowledgement from the charity describing the gift and noting any goods or services received in return; donations below $250 do not trigger that stricter requirement, but still require proof such as a bank or credit card record or a receipt ^{[4] [2] [3]}. In short: $250+ = charity acknowledgment; under $250 = bank record or written communication is sufficient ^{[2] [3]}.

3. What counts as acceptable proof for sub-$250 cash gifts

Acceptable proof for monetary gifts under $250 includes a canceled check, bank or credit-card statement showing the organization and amount, or a receipt from the charity showing name, date and amount ^{[2] [1]}. Tax-prep resources emphasize keeping these records even for small gifts because the IRS requires substantiation to claim the deduction when you itemize ^{[2] [1]}.

4. Limits and interaction with itemizing vs. standard deduction in 2025

Whether these records matter practically depends on whether you itemize. For 2025, only taxpayers who itemize generally deduct charitable contributions on Schedule A; many writers warn that changing law and the 2017-era standard deduction make itemizing less common ^{[2] [5]}. Newer law changes beginning in 2026 may create above-the-line deductions for non‑itemizers, but available reporting stresses that for 2025 you must itemize to claim most cash gifts ^{[5] [6]}.

5. Recent law changes that could change donor behavior — context, not new substantiation rules

Several analyses of the 2025 One Big Beautiful Bill highlight policy shifts that may prompt donors to “bunch” gifts into 2025 before certain limits or floors take effect in 2026; these are strategic reasons to document donations carefully but do not change the IRS’s basic evidence standard for sub-$250 cash gifts ^{[7] [8]}. Sources note the law may add new above-the-line deductions for non-itemizers in 2026, but available sources do not say the documentation standard for under‑$250 gifts changes in 2025 ^{[5] [6]}.

6. Practical recordkeeping tips journalists and tax pros recommend

Consolidated advice from tax guides: keep bank statements, credit-card records or canceled checks; if possible, get a receipt from the charity even for small gifts; for gifts $250 and up obtain the written acknowledgement by filing deadline ^{[2] [3] [4]}. Financial outlets also recommend tracking donations during the year so you can decide whether to itemize and to produce evidence if audited ^[2].

7. Conflicting or missing details in coverage

All provided sources align on the documentation split at $250 and on acceptable sub-$250 evidence ^{[1] [2] [3] [4]}. Available sources do not mention any different, additional documentary requirement specifically for 2025 cash donations under $250 beyond the bank record or written communication standard ^{[1] [2]}. If you need authoritative text, the IRS webpage and Publication 526 are the primary references the IRS points readers toward ^{[1] [9]}.

8. Bottom line and next steps

For 2025 tax filings: retain a bank record (credit card statement, canceled check) or a written communication/receipt from the charity showing name, date and amount for every cash gift under $250; get a contemporaneous written acknowledgement for any gift $250 or more ^{[1] [2] [4]}. If you want legal certainty for a specific filing or unusual gift, consult Publication 526 or a tax professional—current reporting summarizes rules but does not replace formal IRS guidance ^[9].