The Internal Revenue Service is reminding individuals and businesses making year end gifts to charity that several important tax law provisions have taken effect in recent years. Some of the changes taxpayers should keep in mind include rules for charitable contributions of clothing and household items. Donors must get a written acknowledgement from the charity for all gifts worth $250 or more. In regards to guidelines for monetary donations, a taxpayer must have a bank record or a written statement from the charity in order to deduct any donation of money regardless of the amount. More information on year end gifts to charity along with specific reminders and special rules go to irs.gov.