Cash Contributions for 2013. Cash contributions include those paid in cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. You cannot deduct cash contributions, regardless of the amount, unless you keep one of the following:
- A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Bank records may include: i) A canceled check, ii) A bank or credit union statement, or iii) A credit card statement.
- A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the charitable contribution.
- The payroll deduction records is when you make a contribution by having deduction from your payroll and you must keep a record of the following: i) A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and ii) A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. If your employer withheld $250 or more from the single paycheck, see Contributions of $250 or more