Charitable deduction substantiation is the documentation the IRS requires taxpayers to maintain and, when necessary, file in order to claim income-tax deductions for charitable contributions. Requirements vary by size and type of gift and may include bank records, written acknowledgments from charities, contemporaneous receipts, and qualified appraisals for large noncash donations. For complex gifts such as closely held business interests, real estate, or charitable trust funding, substantiation rules are detailed and strict. Failure to meet them can result in deductions being denied even when the gift itself was genuine and properly valued.

Advisors raise charitable deduction substantiation when clients make or plan significant gifts, especially of appreciated assets or when funding charitable remainder or lead trusts. They coordinate with CPAs and attorneys to ensure clients obtain necessary written acknowledgments, appraisals, and IRS forms such as Form 8283. When life insurance is used in charitable planning, advisors clarify that premium payments to a charity-owned policy may be deductible only if properly receipted. Understanding charitable deduction substantiation helps advisors protect clients from losing tax benefits due to incomplete paperwork and reinforces the importance of professional tax guidance for large gifts.