Substantiation of RMD to Charity

[Kram BergGold]

When a taxpayer makes a donation of $250 or more to a charity via an RMD, do they need an acknowledgement from the charity just like has the contribution been made by a check or credit card charge?

[New York Enrolled Agent]

When a taxpayer makes a donation of $250 or more to a charity via an RMD, do they need an acknowledgement from the charity just like has the contribution been made by a check or credit card charge?

See if Q&A 39 of IRS Notice 2007-7 gives you what you want.