Article: Taxing for charitable acts: DONORS FACE STIFFER RULES ON WRITE-OFFS AS FEDERAL LAWMAKERS TARGET INFLATED NUMBERS; CLOTHING, HOUSEHOLD ITEMS TOP THE LIST.

Byline: Mark Schwanhausser

Dec. 24--Tax law changes are making it harder for Americans to donate to charities -- or at least to get a write-off for it.

Under stiffer rules -- some of which took effect in mid-August, some of which will take effect Jan. 1 -- donors looking for a tax deduction might be wise to:

-- Drop a check into the church collection plate rather than cash.

-- Ask the Salvation Army bell-ringer for a receipt.

-- Squirrel away spreadsheets, digital photos or even professional appraisals of used clothes, household items and other donations.

The changes are Congress' way of cracking down on taxpayers who ...

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