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

By Kathleen Stephenson and Lisa Petkun

If the rules do apply, he can meet the obligation by providing proof that payments were made, such as a W-2 — in the case of gifts via payroll deduction — or a statement from the organization acknowledging the gift.

Typically, the charity receives a monetary benefit every time the donor uses his credit card. In Private Letter Ruling 9623035, the IRS addressed a variation of this plan where a company proposed to sponsor credit cards and debit cards issued through banks.