As year-end draws closer, the IRS notes that for donations of money [which includes cash, check, Electronic Funds Transfer (EFT), credit card, or payroll deduction], regardless of amount, the taxpayer must have a bank record or a written communication from the charity showing the charity's name and the date and amount of the contribution. Donations charged to a credit card by 12/31/09 count for 2009, even if the credit card bill isn't paid until 2010. Checks count for 2009 if they are mailed or delivered in 2009 and clear within a reasonable time. For all donations of property, including clothing and household items, the taxpayer should if possible get a receipt that includes the name of the charity, the date of the contribution, and a reasonably-detailed description of the donated property. Additional substantiation rules apply to a contribution of $250 or more.