Cash contributions include payments made by cash, check, electronic funds transfer, online payment service, debit card, credit card, payroll deduction, or a transfer of a gift card redeemable for cash.
You can't deduct a cash contribution, regardless of the amount, unless you keep one of the following.
A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Bank records may include:
A canceled check.
A bank or credit union statement.
A credit card statement.
An electronic fund transfer receipt.
A scanned image of both sides of a canceled check obtained from a bank or credit union website.
A receipt (or a letter or other written communication such as an e-mail) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution.
The payroll deduction records described next.