What is the minimum for claiming contributions made to a non-profit organization?

IRS has provision for Tuition and Books but that is subject to a formula based on how much you made. Instructions should be available with your Fed forms...As far as Cntributing Deductions, the minimum is $1 if you are itemizing contributions...But these get lumped together on the Fed forms anyway. The only reason you would itemize them is for auditing purposes. Remember also, that your contirbutions are subject to an adjustment amount based on your adjusted income...