Page 46 - Keeping Records for Individuals - Handbook
P. 46

Special Records – Contributions















                                                                                                You must keep records to

                                                                                                prove the contributions you
                                                                                                make during the year.  The
                                                                                                kinds of records depend on


                                                  5                                             whether the contribution is

                                          Contributions                                         cash, noncash, or out-of-
                                                                                                pocket expenses.


                                                                                                For information on

                                                                                                contributions and the records
                                                                                                you must keep, see

                                                                                                Publication 526, Charitable
                                                                                                Contributions.
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