You can claim a deduction for cash donations made to qualified organizations. If the amount of your individual donation is less than $250, keep records of your payments to support the deduction. In figuring whether a gift is $250 or more, do not combine separate donations, even if they are to the same charitable organization.
Donations of $250 or more require a statement from the charitable organization showing the amount contributed, and whether the organization gave you any goods and services in return for your contribution. If you did receive any goods or services, a description and estimate of the value must be included.
Contributions From Which You Receive Some Benefit
If you made a contribution and received some type of benefit in return, such as food, entertainment, or merchandise, generally you can only deduct the amount of your contribution that is more than the value of the benefit. For example, the amount you can deduct for charity benefit events is the excess of the amount you pay over the value of the meal, show, sporting event, or other privileges or benefits you receive.
If you pay a membership fee or dues to a qualified organization and the annual payment is $75 or less, you can disregard any benefits you receive. You can pay more than $75 if the organization does not require it to get the same benefits. These benefits include free or discounted admission to the organization’s facilities or events, preferred access or discounts on goods and services, and admission to events that are only open to members. You can also deduct your entire contribution if you receive benefits of token value in return.