Just in time for the holiday season, the Internal Revenue Service has released its annual guide to last-minute charity donations.

For starters, the agency is reminding older taxpayers — people 70 1/2 or older — that they can make a tax-free transfer of up to $100,000 from some Individual Retirement Accounts to an eligible charitable organization. Donor-advised funds and supporting organizations are not eligible to receive the transfers.

Donated clothing and household items must be in good condition or better. Such items for which a taxpayer claims a deduction of over $500 do not have to be in good used condition if the taxpayer includes a qualified appraisal of the item with the return, the IRS explains.

For all cash donations, regardless of the amount, donors must get a bank record or written receipt showing the name of the charity and the date and amount of the contribution. More information from the IRS on rules for charitable donations can be found here.