{ "name": "Sacristo Donation Substantiation Rules", "title": "Donation Substantiation Rules", "url": "https://sacristo.com/datasets/donation-substantiation-rules/", "csv": "https://sacristo.com/datasets/donation-substantiation-rules.csv", "markdown": "https://sacristo.com/datasets/donation-substantiation-rules/index.md", "computed_at": "2026-10-19", "license": "https://sacristo.com/terms", "headline": "The Donation Substantiation Rules carries 17 published figures read from 8 sources' own pages, from 75 to 500,000 USD, read 18 October 2026.", "quotes": [ "The Donation Substantiation Rules carries 17 published figures read from 8 sources' own pages, from 75 to 500,000 USD, read 18 October 2026.", "8 of the 10 named sources read in full publish a figure; 2 publish none, read 18 October 2026.", "Donation Substantiation Rules, element form 8283: median 500 USD across 2 sources, read 18 October 2026.", "Donation Substantiation Rules, element qualified appraisal: median 5,000 USD across 4 sources, read 18 October 2026.", "Donation Substantiation Rules, element written acknowledgment: median 250 USD across 5 sources, read 18 October 2026.", "Donation Substantiation Rules, element quid pro quo disclosure: median 75 USD across 3 sources, read 18 October 2026.", "Donation Substantiation Rules, element clothing and household items: median 500 USD across 1 source, read 18 October 2026.", "Donation Substantiation Rules, element appraisal attached to the return: median 500,000 USD across 1 source, read 18 October 2026.", "Donation Substantiation Rules, element vehicle donation: median 500 USD across 1 source, read 18 October 2026." ], "citation": "\"Sacristo Donation Substantiation Rules\", updated 2026-10-19, https://sacristo.com/datasets/donation-substantiation-rules/.", "changed_since": null, "national": { "unit": "USD", "n": 17, "median": 500, "min": 75, "max": 500000, "p25": 250, "p75": 5000, "mean": 30792.6471, "units": { "USD": 17 }, "published_sources": 8, "named_sources": 10, "read_sources": 10, "not_published": 2, "published_share": 0.8 }, "by_axis": { "element": { "form 8283": { "USD": { "n": 2, "median": 500, "min": 500, "max": 500, "p25": null, "p75": null, "mean": 500 } }, "qualified appraisal": { "USD": { "n": 4, "median": 5000, "min": 5000, "max": 5000, "p25": 5000, "p75": 5000, "mean": 5000 } }, "written acknowledgment": { "USD": { "n": 5, "median": 250, "min": 250, "max": 250, "p25": 250, "p75": 250, "mean": 250 } }, "quid pro quo disclosure": { "USD": { "n": 3, "median": 75, "min": 75, "max": 75, "p25": 75, "p75": 75, "mean": 75 } }, "clothing and household items": { "USD": { "n": 1, "median": 500, "min": 500, "max": 500, "p25": 500, "p75": 500, "mean": 500 } }, "appraisal attached to the return": { "USD": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 } }, "vehicle donation": { "USD": { "n": 1, "median": 500, "min": 500, "max": 500, "p25": 500, "p75": 500, "mean": 500 } } } }, "rows": [ { "source": "eCFR 26 CFR 1.170A-13, recordkeeping and return requirements for deductions for charitable contributions", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.170A-13", "figure": "$500 ", "value": 500, "unit": "USD", "vat": null, "axis": { "element": "form 8283" }, "retrieved_at": "2026-10-17", "quote": "(3) Deductions in excess of $500 claimed for a charitable contribution of property other than money —", "source_class": "primary-government", "text_sha256": "2e8e0252ea476fa3385748e356409b248bbbe70db1e48b3d8bb6b38c8c33d13f" }, { "source": "eCFR 26 CFR 1.170A-13, recordkeeping and return requirements for deductions for charitable contributions", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.170A-13", "figure": "$5,000 ", "value": 5000, "unit": "USD", "vat": null, "axis": { "element": "qualified appraisal" }, "retrieved_at": "2026-10-17", "quote": "(c) Deductions in excess of $5,000 for certain charitable contributions of property made after December 31, 1984 —", "source_class": "primary-government", "text_sha256": "2e8e0252ea476fa3385748e356409b248bbbe70db1e48b3d8bb6b38c8c33d13f" }, { "source": "IRS: charitable organizations - substantiation and disclosure requirements", "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-organizations-substantiation-and-disclosure-requirements", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "element": "written acknowledgment" }, "retrieved_at": "2026-10-17", "quote": "A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization.", "source_class": "primary-government", "text_sha256": "9137e689ac185eda4c11cc001f235666de47b4492197536eafa86102e87a4a4b" }, { "source": "IRS: charitable organizations - substantiation and disclosure requirements", "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-organizations-substantiation-and-disclosure-requirements", "figure": "$75.", "value": 75, "unit": "USD", "vat": null, "axis": { "element": "quid pro quo disclosure" }, "retrieved_at": "2026-10-17", "quote": "A charitable organization must provide a written disclosure statement to any donor of a quid pro quo contribution over $75.", "source_class": "primary-government", "text_sha256": "9137e689ac185eda4c11cc001f235666de47b4492197536eafa86102e87a4a4b" }, { "source": "IRS: substantiating charitable contributions", "url": "https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions", "figure": "$75.", "value": 75, "unit": "USD", "vat": null, "axis": { "element": "quid pro quo disclosure" }, "retrieved_at": "2026-10-17", "quote": "A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution in excess of $75.", "source_class": "primary-government", "text_sha256": "00e6f0c88fd1973f57cae7b09976952cbe0a4a3a678e8fa51250ac241a38eb43" }, { "source": "IRS: substantiating charitable contributions", "url": "https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "element": "written acknowledgment" }, "retrieved_at": "2026-10-17", "quote": "A donor claiming a deduction of $250 or more is also required to obtain and keep a contemporaneous written acknowledgment for a charitable contribution.", "source_class": "primary-government", "text_sha256": "00e6f0c88fd1973f57cae7b09976952cbe0a4a3a678e8fa51250ac241a38eb43" }, { "source": "IRS: substantiating charitable contributions", "url": "https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions", "figure": "$5,000, ", "value": 5000, "unit": "USD", "vat": null, "axis": { "element": "qualified appraisal" }, "retrieved_at": "2026-10-17", "quote": "For claimed contributions over $5,000, generally a qualified appraisal prepared by a qualified appraiser must be obtained.", "source_class": "primary-government", "text_sha256": "00e6f0c88fd1973f57cae7b09976952cbe0a4a3a678e8fa51250ac241a38eb43" }, { "source": "IRS: charitable contributions - written acknowledgments", "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "element": "written acknowledgment" }, "retrieved_at": "2026-10-17", "quote": "The written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the following information:", "source_class": "primary-government", "text_sha256": "e8cef5fc3eedec5f89843a4f1103c176dbfaa5122ec3af925261e2718caea329" }, { "source": "IRS Publication 526 (HTML), Charitable Contributions", "url": "https://www.irs.gov/publications/p526", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "element": "written acknowledgment" }, "retrieved_at": "2026-10-17", "quote": "Contributions of $250 or More", "source_class": "primary-government", "text_sha256": "9fe790a07a8c33af3eb04697c0b054b08c3695f2460c0fdaa9dee39af2da5871" }, { "source": "IRS Publication 526 (HTML), Charitable Contributions", "url": "https://www.irs.gov/publications/p526", "figure": "$5,000", "value": 5000, "unit": "USD", "vat": null, "axis": { "element": "qualified appraisal" }, "retrieved_at": "2026-10-17", "quote": "Deductions Over $5,000", "source_class": "primary-government", "text_sha256": "9fe790a07a8c33af3eb04697c0b054b08c3695f2460c0fdaa9dee39af2da5871" }, { "source": "IRS About Form 8283", "url": "https://www.irs.gov/forms-pubs/about-form-8283", "figure": "$500.", "value": 500, "unit": "USD", "vat": null, "axis": { "element": "form 8283" }, "retrieved_at": "2026-10-17", "quote": "Individuals, partnerships, and corporations file Form 8283 to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.", "source_class": "primary-government", "text_sha256": "129164708be1292060aaad81a159d439ba3865106f0d2aed223d09ed9c135131" }, { "source": "IRS Publication 561 (HTML), Determining the Value of Donated Property", "url": "https://www.irs.gov/publications/p561", "figure": "$500 ", "value": 500, "unit": "USD", "vat": null, "axis": { "element": "clothing and household items" }, "retrieved_at": "2026-10-17", "quote": "Deduction over $500 for certain clothing or household items.", "source_class": "primary-government", "text_sha256": "93397e0e878e0bef9f562086abc2eadcda91ba580a06c695f454a6f9e55e0a44" }, { "source": "IRS Publication 561 (HTML), Determining the Value of Donated Property", "url": "https://www.irs.gov/publications/p561", "figure": "$5,000", "value": 5000, "unit": "USD", "vat": null, "axis": { "element": "qualified appraisal" }, "retrieved_at": "2026-10-17", "quote": "Deductions of More Than $5,000", "source_class": "primary-government", "text_sha256": "93397e0e878e0bef9f562086abc2eadcda91ba580a06c695f454a6f9e55e0a44" }, { "source": "IRS Publication 561 (HTML), Determining the Value of Donated Property", "url": "https://www.irs.gov/publications/p561", "figure": "$500,000", "value": 500000, "unit": "USD", "vat": null, "axis": { "element": "appraisal attached to the return" }, "retrieved_at": "2026-10-17", "quote": "Deductions of More Than $500,000", "source_class": "primary-government", "text_sha256": "93397e0e878e0bef9f562086abc2eadcda91ba580a06c695f454a6f9e55e0a44" }, { "source": "IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements", "url": "https://www.irs.gov/pub/irs-pdf/p1771.pdf", "figure": "$250 ", "value": 250, "unit": "USD", "vat": null, "axis": { "element": "written acknowledgment" }, "retrieved_at": "2026-10-18", "quote": "organization for any single monetary contribution or noncash contribution valued at $250 or more", "source_class": "primary-government", "text_sha256": "f1a1339c9a967cc9f9b05d1a1d00bb5b02c1ca96041dda866ef03fedceecc476" }, { "source": "IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements", "url": "https://www.irs.gov/pub/irs-pdf/p1771.pdf", "figure": "$75.", "value": 75, "unit": "USD", "vat": null, "axis": { "element": "quid pro quo disclosure" }, "retrieved_at": "2026-10-18", "quote": "charitable contributions where donors receive goods or services in exchange for a single payment in excess of $75.", "source_class": "primary-government", "text_sha256": "f1a1339c9a967cc9f9b05d1a1d00bb5b02c1ca96041dda866ef03fedceecc476" }, { "source": "IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements", "url": "https://www.irs.gov/pub/irs-pdf/p1771.pdf", "figure": "$500.", "value": 500, "unit": "USD", "vat": null, "axis": { "element": "vehicle donation" }, "retrieved_at": "2026-10-18", "quote": "boat, or airplane if the claimed value exceeds $500.", "source_class": "primary-government", "text_sha256": "f1a1339c9a967cc9f9b05d1a1d00bb5b02c1ca96041dda866ef03fedceecc476" } ], "not_published": [ { "source": "eCFR 26 CFR 1.6115-1, disclosure requirements for quid pro quo contributions", "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.6115-1", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "26 U.S.C. 170 (govinfo, United States Code)", "url": "https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapB-partVI-sec170.htm", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-organizations-substantiation-and-disclosure-requirements", "label": "IRS: charitable organizations - substantiation and disclosure requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions", "label": "IRS: substantiating charitable contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments", "label": "IRS: charitable contributions - written acknowledgments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p526", "label": "IRS Publication 526 (HTML), Charitable Contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p561", "label": "IRS Publication 561 (HTML), Determining the Value of Donated Property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-8283", "label": "IRS About Form 8283", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.170A-13", "label": "eCFR 26 CFR 1.170A-13, recordkeeping and return requirements for deductions for charitable contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.6115-1", "label": "eCFR 26 CFR 1.6115-1, disclosure requirements for quid pro quo contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapB-partVI-sec170.htm", "label": "26 U.S.C. 170 (govinfo, United States Code)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/pub/irs-pdf/p1771.pdf", "label": "IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 10 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 17 figures, never sentences; 65 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per element and threshold - the $250 contemporaneous written acknowledgment, the $75 quid pro quo disclosure and its good-faith estimate, the non-cash bands that pull in Form 8283 and an appraisal, the 'no goods or services' statement, the timing test - each quoted verbatim from the statute, regulation or IRS page that states it, with the effective date and the changed-since; the derived piece is the ELEMENT CHECKLIST scored against what a receipt actually contains, so a church can see which of its statements would fail, which nobody publishes as a table", "embed": "

75 to 500,000 USD

17 published figures, Donation Substantiation Rules, across 8 sources, read 18 October 2026

Source: Sacristo Donation Substantiation Rules
" }