Substantiation of Charitable Contributions

The CARES Act allows taxpayers who don't itemize their deductions to take an above-the-line deduction of up to $300 in cash contributions paid during 2020. Noncash charitable contributions do not qualify for the above-the-line deduction.

Whether you take the deduction as an Itemized Deduction on Schedule A, or you take the above-the-line deduction, your contribution must be substantiated. Different contribution amounts and types have different requirements to be substantiated. Download this PDF for a table of what constitutes as substantiation.

Reminder: Contributions to political groups, groups whose purpose is to lobby for law changes, or candidates for public office, are not deductible.