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RECEIPT, RECORDKEEPING, AND REPORTING REQUIREMENTS(b) Contributions of $250 or MoreGeneral Rules. As to contributions of at least $250, a set of substantiation rulesimposed by statute applies. Under these rules, donors who make a separatecharitable contribution of $250 or more in a year, for which they claim a charitablecontribution deduction, must obtain written substantiation from the doneecharitable organization.More specifically, the charitable deduction is not allowed for a separate contributionof $250 or more unless the donor has written substantiation from thecharitable donee of the contribution in the form of a contemporaneous writtenacknowledgment. 28 Thus, for contributions made in 1994 and thereafter, donorscannot rely solely on a cancelled check as substantiation for a gift of $250 ormore. 29 (A cancelled check will suffice as substantiation for gifts of less than$250. 30 )An acknowledgment meets this requirement if it includes the following information:(1) the amount of money and a description (but not value) of any propertyother than money that was contributed; (2) whether the donee organizationprovided any goods or services in consideration, in whole or in part, for anymoney or property contributed; 31 and (3) a description and good faith estimate ofthe value of any goods or services involved or, if the goods or services consistsolely of intangible religious benefits, a statement to that effect. 32The phrase intangible religious benefit means “any intangible religious benefitwhich is provided by an organization organized exclusively for religious purposesand which generally is not sold in a commercial transaction outside thedonative context.” 33 An acknowledgment is considered to be contemporaneous ifthe contributor obtains the acknowledgment on or before the earlier of (1) thedate on which the donor filed a tax return for the taxable year in which the contributionwas made or (2) the due date (including extensions) for filing thereturn. 34 Even when no good or service is provided to a donor, a statement tothat effect must appear in the acknowledgment.As noted, this substantiation rule applies with respect to separate payments.Separate payments generally are treated as separate contributions and are notaggregated for the purpose of applying the $250 threshold. When contributions28 IRC § 170(f)(8)(A); see also Reg. § 1.170A-13(f)(1). The following is an excellent example of the type of practiceCongress hoped will be eradicated by these substantiation rules: A taxpayer had “canceled checks showing$500 to $1,000 weekly payments to his church. During an audit, an IRS agent checked with the minister toverify that the money had actually been given to the church. Indeed it had, but the minister added a criticalpiece of information: The taxpayer was a coin collector who bought the change that worshippers dropped inthe collection plate each week.” 48 Kiplinger’s Personal Fin. Mag. (no. 5) 140 (May 1994).29 Likewise, a corporation was denied a charitable contribution deduction in part for this reason. Tech. Adv.Mem. 200003005.30 See § 21.1(a).31 See § 22.2.32 IRC § 170(f)(8)(B); Reg. § 1.170A-13(f)(2).33 IRC § 170(f)(8)(B), last sentence.34 IRC § 170(f)(8)(C); Reg. § 1.170A-13(f)(3). 586