Records for Charitable Contributions
Taxpayers must keep records to prove the amounts of cash and noncash contributions they make during the year. Report cash, check, and noncash contributions on Schedule A, line 16 and 17 respectively.
For each contribution, tell taxpayers they cannot deduct a cash contribution, regardless of the amount, unless one of the following records of the contribution is kept:
For unreimbursed expenses related to donated services, the taxpayer must have:
Only out-of-pocket expenses that are directly related to the donated services can be deducted. The value of time or services donated cannot be deducted.
See Publication 17, Contributions, for the rules applicable to out-of-pocket expenses incurred when rendering services to a qualifying organization.