Charitable contributions are reported as itemized deductions on Schedule A of Form 1040. If the total of all your noncash contributions is $500 or more, you will have to complete Section A of Form 8283, Noncash Charitable Contributions. If you claim a deduction of $5,000 for one item or group of items, you will need to complete Section B of that form.
If you claim a deduction for expenses you incur for a student living with you, you must submit with your return a copy of the agreement with the sponsoring institution, a summary of the items you paid, and a statement showing the date the student became a member of your household, the dates of his or her full-time attendance at school, and the name and location of the school.
Other documentation supporting your charitable deductions does not need to be filed with your return, but should be kept for your records.