Hello,Thank you for using justanswer. I can assist you with your questions today.
Do you need for every little item a receipt and if you can not get one is it still tax deductible. - It is not mandatory to have a receipt. The main purpose of the receipt is to provide proof of where the funds went. Thus a receipt for every little item is somewhat overkill. I would recommend getting a receipt from the person/organization to which you are wiring money. Note that while receipts are not mandatory they are "best practice" as it provides proof of where your funds went. If the IRS were to audit the organization and the auditor does not feel the documentation is sufficient there is risk the organization could lose it's tax exempt status. Having receipts reduces this risk.
If cash is than released to the individual how you report this on Schedule F form 990. - You would need to list each individual to which you paid the funds to on Schedule F part III.
I trust this provides the clarity you were looking for, please let me know if you have any further questions.