Donated Supplies

by Jeanne

Question regarding noncash donations.

Sometimes people purchase things for our church - classroom supplies, food for church events, etc. and turn the receipts in to me and ask that I include them on their annual contribution statement.

Do each of these types of donations have to be substantiated by the church in order for them to claim them as a donation on their tax returns?

When it's a large item, like a donation of equipment, car or similar thing, we give them a statement describing the item but don't put a value on it.

But how should it be handled when it's just for small things and they turn in the actual receipt showing what they paid for it? Is it necessary for me to list each item that they purchased?

Thanks so much for your help!