Ref. 1: https://www.irs.gov/pub/irs-pdf/p526.pdf)
Ref. 2: https://www.irs.gov/pub/irs-pdf/p561.pdf)

In general, a charitable contribution is a donation or gift to, or for the use of, a qualified organization.

	It is voluntary and is made without getting
	or expecting to get
	anything of equal value.

Rules for Deductable Contributions:
Substantiation Requirement: You must keep records to prove the amount of the contributions you make during the year.

The kind of records you must keep depends on the amount of your contributions and whether they are:

	Cash contributions
	Non-cash contributions
	Out-of-pocket expenses when donating your services

Cash contributions include payments made by:

	cash
	check
	electronic funds transfer
	online payment service
	debit card
	credit card
	payroll deduction
	transfer of a gift card redeemable for cash

You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following:

	A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Bank records may include: A canceled check. A bank or credit union statement. A credit card statement. An electronic fund transfer receipt. A scanned image of both sides of a canceled check obtained from a bank or credit union website.
	A receipt (or a letter or other written communication such as an email) from the qualified organization showing: the name of the organization the date of the contribution the amount of the contribution
	Example: Cash Receipt Cash Donation Supporting Let's Talk Rawlins - KRAW-LP 97.9 FM By: (Donor) Date: Amount: Received by: Let's Talk Rawlins Fund, Inc.  (Ref: WW63) Recipient I.D. : Note:
	Payroll deduction records

Rules for Non-Cash Items for Consignment:

Valuation of Various Kinds of Property:
This section contains information on determining the Fair Market Value of ordinary kinds of donated property.

Household Items :	Household items include furniture, furnishings, electronics, appliances, linens, and similar items.
	** You cannot take an income tax charitable contribution deduction for household items unless they are in good used condition or better.
	The Fair Market Value of used household items is usually much lower than the price paid when new.
	** Household items do not include paintings, antiques, objects of art, jewelry, gems, and collections like stamp and coin collections. (Such used property may have little or no market value because it may be out of style.)
	If the property is valuable because it is old or unique, see Art and Collectibles.
	The one exception to this is a household item that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500. In this case, you must obtain a qualified appraisal valuing the item and complete a Form 8283.(See Deduction over $500 for certain clothing or household items.)

Used Clothing:	You cannot take an income tax charitable contribution deduction for an item of clothing unless it is in good used condition or better.
	Used clothing and other personal items are usually worth far less than the price you paid for them.
	Valuation of items of clothing does not lend itself to fixed formulas or methods.
	The price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops, is an indication of the value.
	If the property is valuable because it is old or unique, see Art and Collectibles.
	An item of clothing that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500 requires a qualified appraisal and a completed Form 8283. (See Deduction over $500 for certain clothing or household items.)