Contribute in 2010 and Deduct on 2009 Return

Congress has passed legislation—H.R. 4462-- to allow 2010 charitable contributions for Haiti relief to be deducted on your 2009 return . The President is expected to sign it into law

The deduction is allowed on the 2009 return if
[1] it was made after Jan 11, 2010 and March 1, 2010,
[2] It was a cash contribution, not food, clothing, etc.,
[3] It is for earthquake victims, and [4] It was made to a qualified
charitable organization.

You must have records to support the deduction.
If you have a telephone bill showing the qualified organization’s name, date contributed and the amount that will take care of it.
A check or credit card payment would also be acceptable.