This is actually a rather complicated question. There are different rules for different tax brackets as well as different rules for cash vs non-cash donations. However, according to MSN Money, "With noncash charitable contributions, the rule is simple: No receipt means no deduction if you get audited. Clothes and household goods must be in good or better condition to get the deduction. Starting with 2007 returns, the law has required a receipt or some sort of written confirmation for all charitable donations."

Charity Navigator also says, "No deduction is allowed for a separate contribution of $250 or more unless you have a written confirmation from the charity. A canceled check alone is not enough. If the contribution is to a religious organization solely for an intangible religious benefit (annual dues, for example) written proof is still required. All other contributions of cash require the charity to estimate the fair market value of any goods or services given to you in exchange for your contribution.

Starting in 2007, the IRS requires written documentation to substantiate deductions for all monetary donations - including cash. In case of an audit, you must have a canceled check, credit card statement or a written acknowledgement from the charity (showing the charity's name, the date of the donation and the amount given). You will no longer be able to deduct those few dollars you dropped in a charity's collection bucket without a receipt from the charity to back up your claim."
Source(s):
http://www2.journalnow.com/content/2009/feb/05/a-little-help-tax-season-com...
http://www.charitynavigator.org/index.cfm?bay=content.view&cpid=31
http://articles.moneycentral.msn.com/Taxes/CutYourTaxes/10bigDeductionsTooM...

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