Since August 17, 2006, the IRS has required that all cash contributions be substantiated with some type of documentation.  Allowable forms of documentation include receipts for the donee organization, check duplicates, or a bank record.  The written documentation needs to include the name of the donor, donee, the amount contributed (regardless of the amount), and the date on which the contribution took place.

 If you contributed any non-cash items, you must retain a receipt from the donee organization.  The IRS has indicated that non-cash donations are not deductible unless the items are in good condition. The exception to this rule is if you are deducting $500 or more and you include an appraisal of the item(s) donated.  In order to verify that your donations are in good or better condition, take a picture and create a list of all items that you donated.  Any items valued over $5,000 at the time of donation require a written appraisal, regardless of the condition they are in.