The court set up two standards - one for expenses below $250 and a different one for expenses above $250, and looks at expenses on an individual basis to determine which standard to apply. In other words, one looks at each individual bill to determine the documentation needed. If the individual expense is below $250, then a contemporaneous letter from the charity acknowledging that the volunteer was expending funds on behalf of the charity's mission is not required, so long as the taxpayer keeps good records. Also, one does not need to get a separate letter from the charity each time more than $250 is expended. If the charity is agreeable to reviewing the expenses through the year and providing a letter at the end of the tax year acknowledging the total amount of more than $250 expenditures, probably with a schedule of the expenses attached, that would be sufficient.