Final IRS regs on charitable contributions include a provision on blank pledge cards. The IRS noted that it’s common for an organization to provide blank pledge cards that are then filled out by donors. Because a blank card typically doesn’t show required information, it’s not sufficient proof of a monetary gift. Taxpayers can’t deduct a cash or check gift unless they maintain as a record of the contribution a bank record or a written communication from the organization showing its name, along with the date and amount of the contribution.
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2023 – 02/07 – Answers to your questions about 2023 limits on individual taxes