For charities, this means that they can accept contributions and offer donors a tax deduction for their gifts. For donors like you, this means your contributions are fully tax-deductible to the amount allowed by law. The email receipt you receive from PATH does indeed meet all the IRS requirements as a record of donation. You will also receive an acknowledgment and thank you letter.

The chart below gives the deduction for a single person in each tax bracket making a cash donation of $100. The instructions for the Form 1040 will help determine the exact amount of your deduction, which will vary depending on your tax bracket and whether you file as a single person or jointly.

Tax Bracket	Donation Amount	Benefit	Out-of-Pocket Cost
10%	$100	$10	$90
15%	$100	$15	$85
25%	$100	$125	$75
28%	$100	$28	$72
33%	$100	$33	$67
35%	$100	$35	$65

A charitable organization is generally defined as any nonprofit organization that is incorporated and identified by the IRS as a 501(c)(3) organization. These organizations have been given tax-exempt status and can accept contributions. PATH is a registered 501(c)(3) organization.

How can I take a deduction for my donation?

To claim a deduction, you will need to fill out a 1040 Form, which is available through the IRS website, and itemize your deductions on Schedule A. If you fill out the short form or take standard deductions, you cannot claim your contributions.

Taxable years beginning prior to the effective date of the Pension Protection Act of 2006, the IRS doesn’t require receipts for donations under $250, though it is a good idea to keep this information on file. For all donations made in taxable years beginning after the effective date of the Pension Protection Act of 2006, the IRS requires the donor to maintain the bank record or a written communication from the organization to which you donate. Every time you make a donation to PATH, that donation is recorded in your giving history by the year. On or before January 31, PATH will send you a letter detailing your giving history for the preceding year.

Taxable years beginning prior to the effective date of the Pension Protection Act of 2006, the IRS doesn’t require receipts for donations under $250, though it is a good idea to keep this information on file. For donations made in taxable years beginning after the effective date of the Pension Protection Act of 2006, the IRS requires the donor to maintain the bank record or a written communication from the organization to which you donate. PATH will send you a thank you letter for every gift you make, regardless of the amount.

The donor must maintain the bank record or a written communication from the organization to which you donate. The acknowledgment needs to record the name of the organization, the donation amount, and the date the contribution, as well as a written acknowledgement of any property or services that you may have received in return for your donation and an estimate of their value. PATH will send you a thank you letter for every gift you make, regardless of the amount. The IRS should acknowledge an email receipt as an acceptable record of contribution, but to be certain, always consult your tax advisor.

When you donate on PATH’s website, your email acknowledgement will provide the amount, transaction date, and the charity name (PATH), all things the IRS wants you to keep a record of when you donate.