Does the IRS ask for proof of charitable donations?

Yes, the IRS requires proof of charitable donations, but in most cases you keep that documentation in your own records rather than attaching it to your return. The main exception is noncash contributions, where the IRS requires you to file IRS Form 8283 directly with your tax return once your total noncash deductions exceed $500.

How the Documentation Requirements Work by Threshold

The IRS applies different proof standards depending on the size and type of your contribution:

• Cash gifts of any amount: Keep a bank record or written acknowledgment from the charity showing the amount, date, and the organization's name.
• Any contribution of $250 or more: Obtain a contemporaneous written acknowledgment from the charity stating whether you received anything of value in return.
• Noncash contributions over $500: You must attach Form 8283 to your tax return, completing Section A.
• Noncash contributions over $5,000: You must obtain a qualified appraisal and complete Section B of Form 8283, which includes details about the appraiser and the valuation.
• Noncash contributions over $500,000: You must attach the full qualified appraisal itself to your return alongside Form 8283.

For most donations below the $500,000 threshold, the appraisal stays in your files. The IRS can request it during an examination, so the report must be thorough and defensible. Our appraisals are prepared in accordance with USPAP and structured to satisfy IRS requirements for a qualified appraisal, including the appraiser declaration in Part IV of Form 8283 Section B.

If you are claiming a deduction for a noncash donation over $5,000, learn more about what triggers an IRS audit on charitable donations so you can make sure your documentation is complete before you file.