Tax laws have changed in recent years with regard to charitable donations. Humorist Dave Barry once quipped that our tax laws constantly change "as our elected representatives seek new ways to ensure that whatever tax advice we receive is incorrect:”

He could have easily been talking about the rules for charitable giving.

With that in mind, here are a few significant tax changes in recent years as well as some general charitable-giving advice from accountants, enrolled agents and other tax advisers.

IRA Gifts - Charities say they received a large volume of gifts from older taxpayers in 2006 and 2007, thanks to a special tax break. Under that law, taxpayers who were 70 1/2 or older could transfer as much as $100,000 a year directly from an IRA to charity without having to pay income taxes on that money. The transfer counted toward the taxpayer's required minimum distribution for the year.

Household items -Cleaning out closets can be a great way to cut down on clutter and get valuable tax deductions. But the rules can be tricky. For example, you generally cannot take a deduction for used clothing and many other household items unless the items are in "good used condition or better;“ the IRS says. What is that supposed to mean? The Treasury Department is working on guidance to explain it.

Donors should keep detailed records such as photos or even video camera evidence.

Used Cars - For many years, taxpayers donated their old cars to charity and deducted the estimated fair market value. Congress changed the law after hearing reports of highly inflated deductions. Under the new law, which became effective in 2005, taxpayers generally have been limited to deducting only the sale price of the vehicle when the charity sold it.

There are several important exceptions to this general rule.

Other Record - Keeping Rules - The rules can vary depending on such factors as what you are donating and its estimated value. Be especially careful if you make a gift to a charity and get something of value in return, such as dinner or tickets to a concert, theater or sporting event.

You are supposed to get a written statement from the charity if your payment is more than $75 and is partly for goods or services. Also, you are not allowed to deduct a contribution of $250 or more unless you have an acknowledgment from the charity or certain payroll-deduction records. The acknowledgement must include key details, such as how much you donated, whether the charity gave you something in return, a description of hat you donated, and a "good faith estimate'" of the value of those goods or services.

While many charities are aware of these rules, some are not, and you may have to request the proper receipt. Do not wait until you are audited to get the receipt. Get it before you file your return for the year you made the gift.

When reviewing rules for charitable contributions see IRS Publications 17, 526 and 561, available at www.irs.gov.