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As a general rule, the IRS allows you to deduct contributions to charitable organizations up to 50 percent of your AGI. Any excess donations you make can be carried forward to the next tax year. For example, say your AGI is $50,000 and you made $27,000 in donations.
1 At least $250 but no More than $500: just like with cash donations, when you go over $250, you must receive a written acknowledgment from the organization in addition to everything listed in the âunder $250â section. 2  Over $500, but no More than $5,000: everything in âat least 250, but no more than $500â is required.he standard deduction is currently $5,950 for individuals and $11,900 for married couples filing jointly for the 2014 tax year. To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. So, if you know 100% you wonât be itemizing, donât worry about donation receipts.