Send your donors than-you notes. They’ll thank you come tax season.

By Kathleen Stephenson and Lisa Petkun

If, however, the ticket entitles the donor to dinner and dancing with a value of $75, for purposes of the substantiation rules she will not have made a contribution of $250 or more and is not required to obtain a contemporaneous written acknowledgment.

It is always the donor’s duty to substantiate charitable donations. But, considering the potential loss of a deduction for failure to comply with the rules, charities may be well advised to ensure a charitable deduction — and a happy donor — by providing the necessary acknowledgement for every donation, regardless of the amount.