Yes. Beginning in 2007, you need a receipt for all money donations, even small amounts. The Pension Protection Act of 2006 requires you to have proof of every money donation that you make—either a receipt or a written acknowledgement from the charity—to claim a deduction for that donation on your tax return. The receipt or written acknowledgement must show the charity’s name, the date, and the amount of the donation.
If you donate $250 or more at one time to one charitable organization, you must obtain a receipt from the charity to take this donation as a tax deduction. You can’t use a canceled check or any other type of receipt as proof of the deduction.
To learn more, see Documenting Charitable Donations in the H&R Block Guide to Charitable Deductions.