Usually at the end of the year, people and businesses start thinking about last minute charitable contributions, driven by the holiday spirit or the need for tax deductions. Whatever the motivation, this is typically the biggest time for charities. But not this year. The financial hit that families and businesses have taken recently is translating into a financial hit for charities too. Some nonprofits, like a Boys and Girls Club near Washington, DC could close if things don't turn around.

I found a great link today on ConsumerAction.gov to a Better Business Bureau article on ways to give creatively when your heart's bigger than your wallet:

Open your closets and your cupboards: Unworn or gently used clothes, toys, household items and extra canned or packaged food are all welcome more than ever at your local thrift shop or food pantry since both places are seeing a lot more traffic during this tough economic time. I went to my local Goodwill last week to buy some books and was astounded by how unusually crowded the place was. Remember to double-check the dates on food packages and make sure the clothes and household items are clean and without holes. Donating stuff that's not in good condition ends up adding costs and wasting time for charities because they have to sort through and dispose of items that aren't in good shape.

Donate a vehicle: Reluctant to try to sell my beloved Jeep on my own and wanting more than anything for it to go to somebody else who really needed it, I donated it to my church a few months ago. In their car donation program, my church gives the vehicle directly to a family in need. The vehicle donor in turn gets to claim the car or truck's Blue Book value. Other car donation programs may sell your vehicle at auction. That auction price—usually much less than Blue Book value—is the amount you get to claim on your taxes. Make sure you know which route the charity you'll be donating your vehicle to will take, so you won't be surprised in the end.

Give the gift of time and talk: Stocking shelves at a food pantry, tutoring a kid, polishing up a jobless friend's resume, running or riding in a jog- or bike-a-thon—whatever your interests or talents, there are people and groups that would be grateful for your time. And if you're an avid blogger, emailer or part of an online community, chatting about your favorite nonprofit organizations is a great way to motivate others to support them. And it doesn't cost you a dime.

How do you support your favorite causes?

After a natural disaster, it's not uncommon to receive e-mails or phone calls soliciting donations for disaster relief. Unfortunately, these e-mails and phone calls could be scams that could leave you needing financial relief.

The U.S. Department of Homeland Security's Computer Emergency Readiness Team warns everyone to be wary of phishing scams during hurricane season. They warn that many scam e-mails link to legitimate-looking websites that ask for personal financial information. Once you submit your financial information you put yourself at risk for all kinds of problems, like identity theft.

U.S. CERT lists a number of ways you can avoid these phishing scams any time of year:

• Do not follow unsolicited web links received in e-mail message

• Review the Federal Trade Commission's Charity Checklist

• Verify the legitimacy of the e-mail by contacting the organization directly through a trusted contact number. Trusted contact information can be found on the Better Business Bureau National Charity Report Index

• If you encounter fraud, you can report it to the Disaster Fraud Hotline at 866-720-5721 or e-mail it to disaster-AT-leo-DOT-gov

If you want to donate money for natural disaster recovery efforts, you should check out USAFreedomCorps.gov, a federal web site with a list of approved non-profit organizations active in recovery efforts. If you have an itching to get involved, you can also find volunteer opportunities there.

For the past month, I've been coming home to a mailbox filled with letters from charities, asking for end-of-the-year donations. I think I've gotten more of those than I have catalogs and holiday cards combined, this year. And no wonder--charitable giving is down all over the country right now and nonprofits know that the holiday season traditionally brings out the spirit of giving, while people think about making last minute, end-of-the-year contributions for tax deductions.   

Whatever motivates you, if you're considering some year-end charitable contributions, I've got some quick tips to help you understand the basic tax rules about charitable giving and to help you find charities you can trust to be good managers of the work they do and the money you send them.

Over the last couple years, the IRS has tightened its rules about keeping record of your donations and about what you donate and how it's valued.

If you're giving a cash, check or credit card donation, you'll need a written record of the transaction from the charity or from your bank, with the name of the charity, the date and the dollar amount of your contribution. Used to be, you only needed a written record of a contribution if it was over $250. Now, if you want the tax credit, you need the paperwork, regardless of the dollar amount.

Have clothing or household items you're boxing up for Goodwill, the Salvation Army or another nonprofit that accepts used goods? The new rule is, what you donate has to be in good, used condition or better for you to receive a tax deduction for the donation.  If the stereo's broken or the shirt is full of holes, you won't get a tax break for it. So save the charity the trouble of disposing of it for you and send those things directly to the trash or recycling bin!   

I see ads all over the place from charities asking people to donate their used vehicles.  It can be a good deal if old Betsy is up on blocks in your yard and you'd need to have it hauled or towed away and you wouldn't expect to get much for it from the junk man. But if you're donating a car, truck, boat or recreational vehicle that's in running condition, primarily for the reason of getting the tax break, you may want to think a little about it. If the charity you donate your vehicle to will in turn sell it at auction, you'll be entitled to claim only the gross proceeds from the sale--which is usually well below Blue Book value. The charity is required by the IRS to contact you after the auction to let you know what that dollar amount was.  If, however, the charity you donate your vehicle to improves or uses the vehicle, or if it gives the vehicle or sells it to a person in need at significantly below fair market value, you may then be able to claim the fair market value of the vehicle on your tax return.

Before you entrust your vehicle or cash to a nonprofit, it makes sense to check out the organization--making sure it's reputable and that it manages its programs and funds well. While the overwhelming majority of nonprofits are good organizations that work hard to create change and help the world and its inhabitants, fraudulent "charities" still abound. And they love targeting seniors and anybody else they can get to trust them.

Be wary of any "charity" that phones you, unsolicited, for a contribution and refuses to mail you written information about the organization or its tax ID number when you ask for more facts in writing about it before you give. And never entrust your bank account, credit card or Social Security number to anyone over the phone. I know this sounds like common sense, but when you're on the line with someone skilled at playing on your emotions by telling you that you can help save starving kids in Africa, puppies at the local pound or provide for the children of fallen firefighters, it's easy to let your defenses down and give a potential scammer all the information he or she needs to clean out your checking account. 

Your local Better Business Bureau and state regulatory and licensing agencies are good places to find out if an organization you're considering donating to is registered with them or has had complaints filed against it. Online databases like Charity Navigator and Give.org track the work and financial management of hundreds of major nonprofit organizations.  And there are also a few specialized financial accountability groups you can find online that track specific types of nonprofits like religious charities.

When you find charities you can trust that are doing work that inspires you, giving to them feels good...not just during the holidays, but anytime.