Question
What does the "always itemize" box do on the contribution screen?
Answer

Contributors of $100 or less in the aggregate appear on line 1e of the C-3 report.

You must still enter each contributor's name and address so the program can track the aggregates for that contributor. If you want the names and addresses of contributors of $100 or less to be reported on the C-3, click Always Itemize on the contribution window.