Question: If we donate two first aid kits to a boy scout troop or donated other items, would we need to provide a letter restricting the use for those the same as you would for a cash donation?
Recommendation: We recommend maintaining records of in-kind donations including the source of the requests, financial value and the community benefit purpose of the in-kind donation.
Question: If making a donation to an organization whose entire mission is health-related community benefit - like American Cancer Society, is it really necessary to have the written letter restricting donation to a community benefit?
Recommendation: The IRS Schedule H instructions require that donations be restricted in writing to one or more community benefit activities. This would include contributions to organizations with missions to provide community benefit.