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2 1C H A P T E R T W E N T Y - O N EReceipt, Recordkeeping, andReporting Requirements§ 21.1 Substantiation and OtherReceipt Requirements 581(a) Contributions of Less than$250 and Pre-1994 Law 581(b) Contributions of $250or More 586§ 21.2 Appraisal Requirements 595(a) Similar Items of Property 595(b) Qualified Appraisal 596(c) Appraisal Summary 597(d) Qualified Appraiser 598(e) Substantial ComplianceDoctrine 599(f) C Corporation Rules 601§ 21.3 Reporting Requirements 601§ 21.4 Burden of Proof Rules 603A donor to a charitable organization, and the charitable organization that is thedonee, must adhere to a battery of rules as a condition of allowance of the otherwiseallowable federal income tax charitable contribution deduction. That is,when there is noncompliance with these rules, the donor will not be entitled tothe charitable deduction, notwithstanding the fact that all other applicable ruleshave been followed. In other instances, these rules impose civil penalties as asanction. These rules—some of which mandate forms of substantiation—embracereceipt, recordkeeping, and reporting requirements.An individual who itemizes deductions must separately state (on Schedule Aof the federal income tax return, Form 1040) the aggregate amount of charitablecontributions of money and the aggregate amount of charitable gifts of property.§ 21.1 SUBSTANTIATION AND OTHERRECEIPT REQUIREMENTSThe following summary of the law is applicable with respect to contributionsmade before December 31, 1993, and, in the case of gifts of less than $250, withrespect to subsequent years.(a) Contributions of Less than $250 and Pre-1994 LawWhen money is contributed to charity, a donor—individual, corporate, or other—must keep some record of the gift. This record must be maintained irrespective of 581