For any single noncash contribution under 250 dollars, the IRS does not require a written acknowledgment from the charity, but you still must keep reliable written records of the donation. These records should include the name and address of the charity, the date and location of the contribution, a description of the items, and your estimated fair market values. Once a single contribution reaches 250 dollars or more, you must obtain a contemporaneous written acknowledgment from the charity that states what you donated and whether you received anything in return. Even when smaller individual donations do not require a receipt, multiple small drop offs can easily exceed 500 dollars in total. At that point Form 8283 is required and your personal records must be strong enough to substantiate the deduction during any future examination.
