A thank you letter for a charitable contribution
is not enough!
In order to deduct a contribution of over $250 you must have an acknowledgement from the non-profit that you gave the money. That acknowledgement must include language stating whether any goods or services were provided in consideration for the “contribution” and be in your possession before the tax return is filed.
In a recent tax court case the taxpayer was disallowed the deduction because his church, which gave him a year end receipt/acknowledgement/thank you letter did not include the statement that neither goods nor services were provided.
The take away from this case is taxpayers need to inspect their thank you letters closely before they file their tax returns.