ST. LOUIS — Any discussion on charitable giving during the holidays has to start with a warning. Watch out for scams!

“Scam artist are active year round,” said IRS spokesman Michael Devine. “Don’t let them take advantage of your good intentions. Research unfamiliar organizations, check with the Better Business Bureau and the state attorney general’s office before making a donation.”

The IRS offers some reminders that individuals and businesses should keep in mind when making contributions to a charity.

--Contributions are deductible in the year made. So, donations charged to your credit card before the end of 2011 counts for 2011. This is true, even if the credit card bill isn’t paid until 2012. Also, checks count for 2011 as long as they are mailed in 2011 and clear shortly thereafter.

--Check that the organization is qualified. Only donations to qualified organizations are tax-deductible. IRS Publication 78 can be found at www.IRS.gov and lists most organizations that are qualified to receive deductible contributions.

In addition, churches, synagogues, temples, mosques and government agencies are eligible to receive deductible donations, even if they are not listed in Publication 78.

--Individuals who itemize on Form 1040 Schedule A can claim deductions for charitable contributions. This deduction is not available if you choose the standard deduction, including anyone who files a short form (Form 1040A or 1040EZ).

--For all donations of property, including clothing and household items, get a receipt from the charity, if possible. The receipt should include the name of the charity, date of the contribution, and a reasonably-detailed description of the donated property. If a donation is left at a charity’s unattended drop site, keep a written record of the donation that includes this information.

Also include the fair market value of the property at the time of the donation and the method used to determine that value. More rules apply for a contribution of $250 or more.

For more information on charitable giving, visit www.irs.gov and see Publication 526, Charitable Contributions or check out our Charitable Contributions video on the IRS YouTube Channel.