[HappyMommy2]

Does anybody know what a *contemporaneous notation* might be???

Here is the context:

Non-cash contributions under $250. As proof of your donation, you need a dated receipt from the organization that provides a reasonably detailed description of the property. However, if it is impractical to obtain a receipt, as where you deposit canned food at a charity's drop site, you can satisfy the recordkeeping requirement with a contemporaneous notation that documents the contribution.

 

[Caneel]

Well a few years ago, I donated a lot of clothing to a local organization that didn't provide receipts.

I went on line and got figures for donated clothing from Salvation Army or a similar organization. I printed off the list and made notes to support the value of the items I donated and put it in our tax files.

 

[e(Lisa)beth]

Based on the context and the words themselves, I would guess a note that you wrote at or around the time of the donation listing the details of the donation. But I imagine they would have to take your word for when the record was made, unless you jotted it on the back of a dated receipt or something similiar.

 

[mightymoo]

Yes, I agree - I would think they mean they want a notation you made at the time you made the donation, not your later memory of what you may have donated. But they wouldn't have any way of knowing really.