According to the IRS regulations as contained in my current year tax package, any contribution of $250 or more must be supported by a statement from the recipient, or by bank statements or cancelled checks clearly showing to whom the payment was made.

The appearance is that this would include "cumulative donations" made in several separate contributions to the same recipient.

Total contributions of $75 or more to a single receiver can be questioned, and the IRS warns that documentation may be requested.

The current "regulation" specifically states that "records kept by the individual"¹ are NOT ACCEPTABLE EVIDENCE for charitable gifts.

¹ A few years back, in a "paperwork reduction move," the IRS approved vehicle logs maintained by the operator as being sufficient for business fuel expense deductions, without a requirement to save individual receipts, and this sort of log was used acceptably for some other kinds of deductions. This method is now EXCLUDED for charities.

A few years back, many "tax preparers" automatically included 10% of net income as "charitable contributions" whether you indicated that you made any contributions at all. This was an "assumed average" that they figured wouldn't be questioned. I don't know whether that's the custom now, since I can't afford a good accountant and the "preparers" screwed up so many things that I've always done my own.

(Actually with two exceptions - when a wife [ex- for many years now] worked in a "tax office" - I've ALWAYS done my own, even when you had to read the book instead of just flipping into a program. It always seemed safer - - - and more honest.)

John