CAUTION: IRS Guidelines for Charitable Donations
The IRS requires that taxpayers have records for all cash charitable contributions.
You need to have either a bank record of the transaction (cancelled check or account statement) or a written statement from the charity documenting the contribution amount and date donated.
This means, you cannot deduct the $1.50 in change you give to the Salvation Army. We suggest that you always use checks instead of cash or credit card when making charitable contributions that you wish to deduct.