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Substantiation Requirements
IRS rules requiring documentation for charitable deductions.
What it means
Substantiation rules vary by donation size: under $250 — keep a bank record or charity receipt; $250-$500 — written acknowledgment required; $501-$5,000 — Form 8283 Section A required; over $5,000 — Form 8283 Section B with qualified appraisal required. Vehicles use Form 1098-C as substantiation.
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Ready to donate?
60-second form, free pickup nationwide, IRS Form 1098-C after sale.