You are probably thinking of the new rules for the 2007 tax year which forbid tax deductions for charitable donations unless the taxpayer can prove the donation through receipts or other official financial records.


In the past, the IRS has allowed personal notes, diaries or bank registers as backup documentation when folks handed over smaller cash donations - like putting money in the Salvation Army collection at Christmas or contributions to the collection plate at church.

Now the donor need documentation for ANY cash donation. (Receipt from ogranization, canceled checks; records from banks, credit card receipt, etc.)

Its whatever amount for all nonprofits (I think the 250 is correct) not just PTO's

Its probably good policy to give reciepts for anyhting regardless of the dollar amount, be it cash, check, CC or items ( ie tables, decorations, plants, food, etc)

What are the new laws about contribution reporting back to donors for 2006?

I heard anyone that donates $250 in cash or check must be given a contribution receipt.