Find the Deduction is a game with constantly shifting rules. Each year Congress changes something in the tax law, the Internal Revenue Service issues opinions, and tax courts make their rulings. If you like a challenge, learning this year's deduction options is like a game of chess. If not, it's a tedious round of hide-and-seek. But either way, it's worth knowing the rules.

In Part 1 of this multi-part series, we look at charitable donations, which are detailed in IRS Publication 526, "Charitable Contributions."

• Do pay attention to tightened donation regulations. The IRS now requires receipts for all deductible donations. All charitable deductions, no matter how small, must be substantiated either by a canceled check; bank record containing the charity name, donation amount, and date; or detailed receipt from the charity. Otherwise the contribution is not deductible.