What documentation do donors need to claim a charitable deduction for Tunnel to Towers donations in 2025?
Executive summary
Tunnel to Towers is a U.S. 501(c) charitable organization that accepts online, mail, estate, vehicle and other donations and publishes a printable donation form and mailing address on its website [1] [2], and independent databases list the organization as tax-deductible [3]. The public materials available from the foundation and charity watchdogs supply basic proof of tax-exempt status and practical channels for giving [1] [2] [4], but the provided reporting does not include the IRS’s 2025-specific documentation checklist donors must present to claim a tax deduction — donors should secure written acknowledgments and records from the foundation at the time of the gift because the sources do not supply IRS rules [2] [1] [3].
1. What the foundation itself provides: donation forms, receipts and declared tax-exempt status
Tunnel to Towers publishes an official Donate page outlining multiple giving options and offers a printable donation form that donors can mail or fax to the foundation’s Staten Island address [1] [2], and the PDF donation form explicitly states that the Tunnel to Towers Foundation is recognized by the IRS as a 501(c) tax‑exempt organization [2].
2. Independent confirmations that donations are tax-deductible
ProPublica’s Nonprofit Explorer lists the Stephen Siller Tunnel to Towers Foundation as a 501(c) and explicitly notes that donations to the organization are tax deductible in the United States [3], and Charity Navigator’s profile for the foundation provides the charity’s EIN and a direct link to search its Forms 990 on the IRS site, signaling where donors can verify the foundation’s filings [5].
3. Special donation channels that produce their own paperwork — vehicles, estate gifts and employer matches
The foundation and partner organizations document alternative gift types: vehicle-donation partners will contact donors and arrange pickup and paperwork (as described by Cars2Charities for Tunnel to Towers vehicle gifts) [6], and the Donate page and materials advertise options such as naming Tunnel to Towers in a will or making the foundation a beneficiary of an estate [1]. These channels typically generate their own transaction records [6] [1], which donors should retain.
4. What the reporting does not say — the critical IRS evidence gap for 2025 tax claims
None of the provided sources quote or reproduce the IRS’s 2025 rules about what specific documentation — for example, contemporaneous written acknowledgments for gifts of $250 or more, bank records, or Form 8283 for noncash gifts over thresholds — donors must have to substantiate a charitable deduction; the foundation materials and third‑party charity pages confirm tax‑exempt status and provide donation receipts and forms but do not substitute for the IRS guidance itself [2] [1] [3] [5].
5. Practical next steps grounded in the available documents and watchdog notes
Given what is documented: secure the foundation’s printed donation form or confirmation email, preserve bank or credit‑card statements showing the transfer, and obtain vehicle or estate transfer paperwork when applicable — those items are present in the foundation’s channels or partner processes [2] [6] [1]. For independent verification and fuller financial context, donors can consult the foundation’s Forms 990 via Charity Navigator’s link or ProPublica’s Nonprofit Explorer [5] [3].
6. The unresolved legal detail and where to look next
The provided reporting verifies Tunnel to Towers’ 501(c) status and the existence of donation avenues and forms [2] [1] [3], but it does not provide the IRS checklist or 2025 tax‑year substantiation rules; to conclusively determine the exact documentation required to claim a deduction on a 2025 tax return, taxpayers should consult current IRS publications, a tax professional, or the IRS website and retain the foundation’s written acknowledgment and transactional records referenced above [2] [1] [3].