Effective January 1, 2007, all contributions of cash must be receipted by the charitable organization with a written, dated receipt to substantiate the cash donation. This applies even if it is a small donation. The rules use to require a written receipt only when the donation exceeded $250 but now applies to all small cash donations. The problem with this rule is that many people routinely make small donations, say a $1 to $5 to the Veterans or Salvation Army - I know I do. This type of rule will hurt these organizations -look for a receipt system to be adopted to encourage donations.