A person contributes to a charitable organization including individual contributions greater than $250. In spite of repeated efforts, the taxpayer cannot gain the cooperation of the charity to provide the statement. What can the donor do?
According to IRS Publication 1771, the answer may be "nothing." Of course, the donor can stop making contributions.
"There are recordkeeping and substantiation rules imposed on donors of charitable contributions: 1) a donor must have a bank record or written communication from a charity for any monetary contribution before the donor can claim a charitable contribution on his/her federal income tax return; 2) a donor is responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before the donor can claim a charitable contribution on his/her federal income tax return (my emphases).
"An organization that does not acknowledge a contribution incurs no penalty; but, without a written acknowledgment, the donor cannot claim the tax deduction."