The IRS has strengthened and clarified requirements regarding charitable contributions. Below are some key items to keep in mind when making donations.

To be deductible, charitable contributions must be made to qualified organizations. To determine whether your organization qualifies, ask them or refer to Publication 78 on the IRS web site.
The deductions are only available if [...]

Saving for college, deductible expenses, and keeping records.
More information may be found at SavingForCollege.com.
Saving for College – Matching your Needs
Education Expenses – Allowable Deductions
Education Expenses – Reporting Requirements

To help determine your donation’s fair market value, consider one of these options:
The Salvation Army Valuation Guide (web site)
Goodwill Valuation Guide

How to Document Your Charitable Contributions
When you take a deduction for donations to a charity, you donít have to attach your Goodwill, Salvation Army, or other charity receipts to your return, but you do need to keep records of your donations in case the IRS ever asks you to substantiate the deduction. That means proving [...]