On the Record: No Substantiation Without Representation
Send your donors than-you notes. They'll thank you come tax season.
On the other hand, separate contributions of less than $250 each to a single charity are not subject to substantiation requirements, regardless of whether the total contributions are $250 or more. Once substantiation rules were enacted, the IRS sought to issue anti-abuse rules to prevent avoidance of the requirements. Therefore, multiple checks of less than $250 issued by a donor on the same day to the same charity may be suspect.
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