If you donated more than $600 to one or more charities in the two years before you file your bankruptcy case, you have to list these contributions on Official Form 107 (Part 5, Question 14). This includes a single donation of more than $600 or several donations in a two-year period that add up to more than $600. A common example of that would be a weekly tithing at your church. It also includes items you donated (known as in-kind donations), such as clothing donations to the Salvation Army.
Charitable organizations provide receipts for tax purposes for both monetary donations and in-kind donations. You should be able to find all the information you need on those receipts. If you're tithing on a regular basis, your church may be able to give you a report of your donations over the last two years.
If you've been making regular contributions, you don't have to stop before filing your case. The court won’t require the charity to return the donation so long as two conditions are met:
- The organization is considered a "qualified religious or charitable entity or organization” under the Internal Revenue Code, and
- You're giving no more than 15% of your gross yearly income.
The court asks for this information to confirm that your gifts were indeed charitable. Otherwise, anyone could open a charitable organization and receive funds from people struggling with debt to help them hide or protect the money from their creditors.