And even though she said she mainly gives because it's a good thing to do, she never forgets to get a receipt so she can deduct her contributions on her income tax.

As the end of the year approaches, the Internal Revenue Service wants to remind people like Taylor that they must have the proper records to support tax deductions for donations, whether it's money, clothing or vehicles. This will be the second tax season in which taxpayers must substantiate their donations with stricter recordkeeping than was required in the past.

"Really, the goal is just making sure that if people are trying to prepare for making contributions for their returns next year, they should know what the law is and to save their receipts," said Lea Crusberg, an IRS spokeswoman in Houston.

There's no need remind Taylor, a hairdresser.

"I get my receipts, and I keep all that together," she said. "I try to go through the house to get rid of things every once in a while if I'm not using them."

According to the IRS, to deduct a charitable cash donation, regardless of the amount, you must have a bank record or a written communication from the charity showing the name of the charity and the date and amount. Acceptable bank records include canceled checks; or bank or credit union statements containing the name of the charity, the date and the amount of the contribution.

To deduct charitable contributions of items valued at $250 or more, you must have a written acknowledgment from the qualified organization.

For donations of items valued at $500 or more, you must complete a Form 8283, Noncash Charitable Contributions.

Maj. Larry DeBerry, a Salvation Army administrator at the Houston Adult Rehabilitation Center, said the charity gives donors receipts for their donations. The back of the receipt has an evaluation guide for the amount a person can deduct.

For example, DeBerry said, the suggested amount for a hat is $1 to $8 and a nightgown is $4 to $12.

"Yes, the government did change all the regulations on what threshold do you cross before you need a special form filled out," he said. "Typically, we tell them up to $500, they are fine with these receipts, depending on what their tax preparer tells them."

Jackie Perlman, a senior tax research coordinator at H&R Block's Tax Institute, said the rules for charitable contributions have gotten more complicated in the last few years.

For clothing and household goods, she said, a recent change requires that the items be in good used condition.

"Our suggestion is to use the thrift shop rule," Perlman said. "In other words, is that something that someone would walk into a thrift and buy because it's in good condition? Or is it something that is ready to be torn into rags?"

The rules also have changed for donating vehicles to a charity.

In the past, Perlman said, people could claim a $5,000 deduction for the vehicle. But now you can only deduct the amount of money that the charity sells the car for at an auction. If the charity is going to use the car for charitable purposes, the organization must tell the donor. If that's the case, the donor can only deduct the vehicle's fair-market value.

Anything that you donate and claim more than $5,000, you must get a qualified appraisal, which is paid for by the donor.

At the Salvation Army, Frank Johnson of Dickinson requested a receipt for the two chairs and two end tables he donated. But he's not worried about the tax write-off.

"I don't use it for income tax. I just donate it," he said.

Copyright © 2008 Houston Chronicle