Contributions must be made to a qualified charity. Donations must be made by cash or check and there must be proof of payment. Cash or non-cash contributions of $250 or more need "contemporaneous written acknowledgment from the charity." The 80% deduction for right to purchase athletic tickets is no longer available. Non-cash contributions over $500 need details of donee organization, items donated, cost, value and more. Non-cash contributions, including non-publicly traded stock worth over $5,000 need a qualified appraisal. Clothing and household items must be in good used condition or better. Contact our office with any questions regarding charitable contributions. (AICPA)