A donor must obtain a contemporaneous written acknowledgement of charitable contributions made: 1. Before the conclusion of the statute of limitations for the tax year. 2. Within 30 days of the receipt of a notice of assessment/audit by the IRS. 3. By the earlier of (a) the date the tax return is filed for the year of the donation or (b) the extended due date of the return. 4. Within 30 days of the contribution. 5. Simultaneous with the donation.