The Internal Revenue Service prohibits a charitable contribution deduction for any contribution of $250 or more unless the taxpayer substantiates this contribution by a contemporaneous written acknowledgment of the contribution by the donee organization that includes:
(i) the amount of cash and a description (but not value) of any property.
(ii) whether the doner organization provided any goods or services in consideration for the contribution.
(iii) a description and good faith estimate of the value of any goods or services received.
