What documentation does the IRS require to substantiate charitable contributions for gifts to Tunnel to Towers?

1. What qualifies: Tunnel to Towers is an eligible donee

Tunnel to Towers is listed by the IRS as a tax‑exempt public charity (501(c)) and appears on the IRS organization list used to determine deductibility, meaning contributions to it can be deductible if other IRS rules are met ^{[1] [2] [6]}.

2. Basic written records required for monetary gifts

For any cash, check, or other monetary gift made on or after January 1, 2007, donors must keep a written record to claim a deduction; specifically, for contributions under $250 a bank record (canceled check, credit card statement) or a written communication from the charity showing name, date and amount is sufficient, while a donor can deduct a contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization ^{[3] [7] [8]}.

3. The contemporaneous written acknowledgment: what it must contain

When a single monetary gift is $250 or more, the charitable organization must provide a contemporaneous written acknowledgment that the donor must keep; the IRS publishes the required contents of that acknowledgment (organization name, amount, whether any goods or services were provided, and a description and good faith estimate of any quid pro quo benefits) — one document from the qualified organization can satisfy both the written communication for monetary gifts and the contemporaneous acknowledgment requirement ^{[8] [4]}.

4. Noncash gifts: additional forms and valuation rules

Gifts of property (clothing, collectibles, vehicles, or other tangible items) generally require different substantiation: if the deduction for each noncash item exceeds $500, Form 8283 (Noncash Charitable Contributions) must be filled out and attached to the return, and donors must follow valuation rules discussed in Publication 561; higher‑value or complex gifts may require qualified appraisals and stricter documentation ^{[4] [5]}.

5. Charity disclosures and donor access to records

Tunnel to Towers, like most public charities, files annual information returns (Form 990) that disclose financials and governance; these forms are publicly available through IRS copies and third‑party databases and can help donors verify status and financial transparency but do not substitute for the contemporaneous written acknowledgment required to substantiate a donor’s deduction ^{[2] [9] [10]}.

6. Practical points, digital records and special cases

Electronic records are acceptable if accurate and accessible; Revenue procedures and IRS guidance permit electronic storage provided records can be produced if audited, and donors who receive goods or benefits (tickets, merchandise) from Tunnel to Towers may only deduct the portion of their payment that exceeds fair market value of the benefits received, a fact that charities often note on receipts or event statements ^{[7] [4]}. If a donor lacks the required written acknowledgment for a $250+ gift, the IRS disallows the deduction regardless of other evidence ^[8].

7. Limits of available reporting and recommended next steps

The sources confirm what documentation the IRS requires and that Tunnel to Towers is a qualifying 501(c), but they do not provide individual donation receipts or the foundation’s specific templated acknowledgments; donors should obtain and keep the written acknowledgment provided by Tunnel to Towers for any $250+ gift and retain bank or card records for smaller contributions, and consult Publication 526, Topic 506 and the foundation’s own donation receipt when preparing returns ^{[5] [4] [1]}.