2010 donations made in Jan. and Feb. can be deducted on 2009 returns if donors prefer. Eligible contributions can be made in cash or by check, credit card or cell phone text message. A copy of the cellular bill showing the donee’s name, the date of the gift and the amount will suffice to substantiate the contribution. Donations must be made to U.S. charities. Nonitemizers won’t benefit from this rule.