Charitable Cash Donations $250 or More

When you write a check to a charity for this amount, the charity is required to issue you a written receipt that indicates, the name and address of the charity, amount contributed, the date of the donation, and whether any goods or services were provided to you in return for the contribution. A charity will usually provide you with a receipt immediately. This acknowledgement letter must be received by you prior to the due date or the extended due date of the return. You will lose this deduction upon audit if you don't have a timely acknowledgement letter even if you have a cancelled check. Look at your records now to make sure you have a written receipt for each applicable donation you have made in 2012.