Index/Topics/IRS charitable donation documentation

IRS charitable donation documentation

The process and availability of IRS documentation for charitable donations, including Form 990s and tax-exempt organization guidance.

Fact-Checks

5 results
Jan 12, 2026
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For high-income taxpayers, when is the 110% prior-year safe harbor required instead of 100%?

For taxpayers seeking to avoid IRS underpayment penalties, the prior-year “safe harbor” generally lets a filer pay 100% of last year’s tax to be protected, but that prior-year floor is raised to 110% ...

Jan 15, 2026
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What documentation should IRA custodians and charities provide to prove a QCD satisfied an RMD?

To prove that a Qualified Charitable Distribution (QCD) counted toward a taxpayer’s Required Minimum Distribution (RMD), IRA custodians should supply clear distribution records (including Form 1099‑R ...

Jan 16, 2026
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How should taxpayers document a QCD when the custodian issues a check to the IRA owner rather than directly to the charity?

When an IRA custodian issues a distribution check payable to the IRA owner instead of directly to the charity, taxpayers must assemble documentary evidence to show both that the IRA distribution occur...

Jan 19, 2026

What documentation do charities provide to IRA owners to prove a qualified charitable distribution?

Charities typically provide a written acknowledgment — often labeled a “QCD tax acknowledgement” or receipt — that states the date and amount of the gift and that no goods or services were received, w...

Jan 20, 2026

Which specific donors increased or decreased contributions to Turning Point USA after 2019 according to IRS filings?

A review of the publicly available IRS Form 990 filings and the reporting provided shows that the raw filings and ProPublica’s Nonprofit Explorer include Schedule I (large contributors) where changes ...