Several red flags can increase the chance of IRS scrutiny of charitable donations, especially noncash gifts. Very large deductions relative to your income, or relative to amounts claimed in prior years, tend to draw attention. Noncash contributions that require Form 8283 and appraisals are often reviewed more closely, particularly if descriptions are vague or values appear inconsistent with typical market prices. A pattern of rounding values, such as many donations listed at identical amounts, can also look suspicious. Missing or inconsistent documentation, such as lack of receipts, unsigned appraiser declarations, or discrepancies between your return and the charity’s records, are additional triggers. While no single factor guarantees an audit, careful documentation and realistic valuations greatly reduce the risk of disputes over charitable deductions.
