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.