It's always preferable to have a specific receipt for items when dealing with the Internal Revenue Service, whether you're concerned with deductions or facing an audit. However, credit card statements that include the pertinent information are acceptable for the IRS. As long as specific information is included, the IRS accepts credit card statements as proof of payment for charitable contributions, deductible medical expenses, home repair deductions and other items.
For proof of payment, the IRS requires that your credit card statement provide the amount charged, the transaction date and the payee's name. That's standard for all credit card statements. The IRS requires you to provide "a legible financial account statement prepared by your bank or other financial institution," as proof of payment. However, if you gave more than $250 in one payment to a charity, the organization must furnish proof of the donation in the form of a letter.