The IRS has been winning court cases where taxpayers do not follow all the requirements in supporting their charitable contributions. Here are the IRS requirements:
http://www.irs.gov/Charities-&-Non-Profits/Substantiating-Charitable-Contributions
David and Veronda Durden lost their $25,171 donation to their church because the acknowledgment from the church does not have the phrase, "no goods or services were provided in exchange" or "only intangible religious benefits were provided" even though they have all the cancelled checks.
http://www.ustaxcourt.gov/InOpHistoric/DurdenMemo.TCM.WPD.pdf
A Sacramento couple lost an $18.5 million charitable contribution deduction because they did not attach a qualified appraisal to their tax returns:
http://norwalkrealestateblogger.com/3583/california-couple-loses-18-5-million-charitable-deduction-on-technicality/
http://www.ustaxcourt.gov/InOpHistoric/mohamedmemo.TCM.WPD.pdf
http://www.irs.gov/Charities-&-Non-Profits/Substantiating-Charitable-Contributions
David and Veronda Durden lost their $25,171 donation to their church because the acknowledgment from the church does not have the phrase, "no goods or services were provided in exchange" or "only intangible religious benefits were provided" even though they have all the cancelled checks.
http://www.ustaxcourt.gov/InOpHistoric/DurdenMemo.TCM.WPD.pdf
A Sacramento couple lost an $18.5 million charitable contribution deduction because they did not attach a qualified appraisal to their tax returns:
http://norwalkrealestateblogger.com/3583/california-couple-loses-18-5-million-charitable-deduction-on-technicality/
http://www.ustaxcourt.gov/InOpHistoric/mohamedmemo.TCM.WPD.pdf
