Greater Twin Cities United Way: Improving Lives, Strengthening Communities
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2007 Tax Law Changes

The IRS now requires donors to charitable organizations to substanstiate every cash contribution they intend to deduct for tax purposes.

What's Needed?

Cash/check contributions:

  • A written acknowledgement from the charity showing the date and amount contributed -or-
  • A bank record like a cancelled check, bank statement or credit card statement

Payroll deduction contributions:

  • A pay stub, W2 or other employer generated document showing the total amount withheld -and-
  • A copy of a pledge card, paper form, or printout of an electronic message or form, initiated by the charity, describing the pledge and showing the charity's name

The above forms need to include the statement: "No goods or services were provided in exchange for this contribution." United Way's pledge card and online pledging form will contain this statement. Donors should print and keep for their tax records.

More information can be found at: www.irs.gov.