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

By Kathleen Stephenson and Lisa Petkun

An acknowledgement is considered “contemporaneous” if a donor obtains it from the charity on or before the date he files his federal income tax return — claiming the charitable deduction — or the due date, including extensions for filing the return.

When substantiation is not required
A donor is not required to substantiate charitable gifts of cash if her total gifts do not exceed $250. In those cases, she can substantiate a contribution of less than $250 by a canceled check or a written receipt of the gift from the charity — showing the organization’s name, date and amount of the contribution.