IRS Substantiation and Disclosure Requirements

The Internal Revenue Service (IRS) provides guidance on what percentage of donations is tax-deductible, particularly in circumstances involving membership dues, in the publication Charitable Contributions: Substantiation and Disclosure Requirements, available at http://www.irs.gov/pub/irs-pdf/p1771.pdf. Nonprofits are responsible for adhering to all United States laws governing charitable contributions. 

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