Documentation Requirements
for Charitable Contributions

The IRS has released final regulations concerning the substantiation for charitable contributions (see the Documentation Requirements for Charitable Contributions Chart) for details. The charitable rules have been simplified in some areas; record-keeping requirements remain in effect.

Noncash Charitable Contributions

It is the obligation of the donor to obtain IRS Form 8283 (noncash charitable contributions) and have the person to whom the donation is made sign in Part IV to acknowledge the contribution. As a service to donors, the PTA may want to remind them to use this form.

Report of Volunteer Hours

PTAs may be asked to keep track of the number of hours and the volunteer duties, and to forward this record to the state PTA office. This log can be used to substantiate the kinds of volunteer activities in which PTA members are involved during the year. A sample Report of Volunteer Hours is available for your use. Such a report can be used in securing local, state, or national grants for PTA projects. It is a measure of in-kind services.