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IRS donation documentation rules

The Internal Revenue Service requires specific documentation for charitable donations, with different rules for donations under and over $250.

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Jan 25, 2026
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how much can itemizers claim in donations without receipts in 2025?

may deduct charitable gifts on Schedule A but must meet substantiation rules: small cash gifts generally can be claimed without a charity’s written receipt, noncash gifts have lower thresholds for ext...

Jan 24, 2026
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What transactions exactly count as "cash" for Form 8300 reporting?

requires businesses to report receipts of “cash” over $10,000 because Congress and regulators treat large cash receipts as a red flag for , and other crimes . The IRS and define “cash” broadly to incl...