 Record keeping for any contribution made in cash regardless of the amount you must maintain as a record of the contribution a bank Record such as cancel check or credit card statement or a written record from the charity So the written record must include the name of the charity date and the amount of the Contribution if you made contributions through payroll deduction see publication 5 to 6 for information on the records You must keep don't attach the record to your tax return instead keep it and your other tax records We talked about that before the prior line for for contributions of two hundred and fifty dollars or more You must also have a Contemporaneous written acknowledgement from the charitable organization see gifts of two hundred and fifty or more earlier that we talked about You will still need to keep a record of when you made the cash contribution if the Contemporaneous written acknowledgement doesn't include that information Qualified contributions and general you can elect to treat gifts by cash or check as qualified contributions if the gift was paid in 2022 to a qualified charitable organization The select election isn't available for contributions to an organization described in IRC 509 a 3 or for once one more time This election isn't available for contributions to an organization described in IRC in total revenue code 509 a 3 or for the establishment of a new or maintenance of an existing donor Advised fund for more details there you can see publication 5 to 6 and Qualified contributions are not subject to a limit based on a percentage of adjusted gross income However, certain limits may apply if your qualified contributions are more than the amount on form 1040 or 1040 s r line 11 I believe that's the agi minus all other allowable contributions for details you could see publication 5 to 6 Include any contributions that you elect to treat as qualified contributions and the total amount reported on line 11 Indicate the election by also entering the amount of your qualified Contributions on the diet line next to line 11 entry space line 12 other than by cash or check So enter on line 12 the total value of your contribution of property other than by cash or check Unless a limit on deducting gifts applies to you So now we've got other formats that we're giving gifts and not just cash for the check So for more information about the limits on deducting gifts see a limit on the amounts You can deduct earlier if your deduction is limited you may have to carry to the next year So we got that carry forward thing once again deduction for gifts other than by cash or check limited If your duck deduction for the contribution of property other than by cash or check is limited You can see publication 5 to 6 to figure the amount you can deduct only enter on line 12 The deductible value of your contribution as property other than by cash or check valuing contributions of used items, so here's a common issue that comes up. I'm well, it's a used item I don't know what what the value is of it. It's a used thing So if you gave it used items such as clothing or furniture furniture Deduct their fair market value at the time you gave them fair market value is what a willing buyer would pay a willing Seller when neither has to buy or sell and both are aware of the Conditions of the sale so that although makes sense like in theory is difficult to know Because how do you know what a willing buyer and a willing seller would if I knew what a willing buyer would pay for it? I would be selling it to the willing buyer and whatnot So it's so you're gonna have to do some Estimation right there so for more details on determining the value of the donated property You could see publication 5 6 1 so that's always a frustrating kind of component when you've got these gifts to charity of like clothing and stuff So deduction more than $500 if the amount of your deduction is more than $500 You must complete and attach form a to a 3 for this purpose the quote amount of your deduction End quote means your deduction before applying any income limits that could result in a carryover of contributions