Although Congress has been active in the past few years enacting laws
to curtail overstated and unverified contributions, the tax code still contains incentives to encourage contributions to approved charitable organizations. However, your tax deductions must be itemized in order to deduct charitable contributions, which means that there is no tax benefit gained if the standard deduction is taken.

• Clothing and Household Items Contributions - Although there
  are stricter rules, the fair market value of used clothing and house-
  hold items donated to a qualified charity can still be deducted,
  provided the items are in good or better condition, do not include
  items of minimal value and written documentation is obtained from
  the charitable organization verifying your contribution. Although
  severely curtailed, a vehicle may still be contributed to charity, but the deduction is limited to what the charity actually obtains from the sale
  of the vehicle if the claimed value is in excess of $500; IRS Form
  1098-C (or equivalent substitute statement) must be attached to your return showing what the charity received for the vehicle. On the other hand, if the charity actually keeps and uses the vehicle in its charitable function, or sells it at a low price to a needy family, you may be able
  to deduct the fair market value of the vehicle.
  
  
• Recordkeeping for Cash Donations – Beginning for the 2007 tax year, regardless of the amount of money contributed, the contribution must be backed up with either a bank record or written communication from the donee organization showing the: (1) name of the donee organization, (2) date of the contribution, and (3) amount of the contribution. The recordkeeping requirements may not be satisfied by maintaining other written records. What this means is that unless the charitable organization provides a written communication, cash dona-tions put into a “Christmas kettle,” church collection plate, and pass-
  the-hat collections at youth sporting events will not be deductible. Donations by checks and debit or credit cards can be substantiated by bank records.