What a donation receipt must include (IRS)
A donor can deduct a single contribution of $250 or more only with a written acknowledgment from your organization. The IRS calls it a contemporaneous written acknowledgment; most nonprofits call it a donation receipt or tax receipt. Publication 1771 lists what it must say:
- The name of your organization. Adding your address and EIN is common practice and helps donors and their tax preparers.
- The amount of a cash contribution, or a description of donated property. You describe property; you don’t put a value on it.
- Whether you provided goods or services in exchange, and if so, a description and a good-faith estimate of their value. If the only benefit was religious, say that the donor received “intangible religious benefits” only.
There is no official IRS form for a donation receipt, and the IRS does not require a signature or a specific donation receipt format. A letter, a printed receipt or an email all work, as long as the content is complete. Including the date of the gift and the date you issued the receipt makes your records easier to follow.
Timing matters. The donor must have the acknowledgment by the date they file their tax return, or by the return’s due date including extensions if that comes first. Sending receipts soon after each gift, or a year-end statement in January, keeps you well within that window.
Donation receipt template (Word, PDF, email)
The generator above is a donation receipt template that fills itself in. Choose a receipt for one gift or a year-end giving statement, enter the donor and the gift, and download the result as a Word document to edit, as a PDF to print or attach, or copy the email version into your mail program. Here is a sample donation receipt it produces:
Maple Grove Youth Soccer Association, 210 Elm Street, Springfield, IL 62704 · EIN 12-3456789
Donation receipt · Date issued: January 8, 2027
Donor: Jordan Taylor, 48 Oak Avenue, Springfield, IL 62704
Date of contribution: December 14, 2026 · Amount received: $500.00
Thank you for your generous contribution. No goods or services were provided in exchange for this contribution.
Maple Grove Youth Soccer Association is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code (EIN 12-3456789).
Please keep this receipt for your tax records. Dana Brooks, Treasurer
A 501(c)(3) donation receipt template usually states that your organization is exempt under section 501(c)(3), so donors know their gift can qualify. Tick the 501(c)(3) box in the generator to add that sentence. Clubs and associations under other sections, such as 501(c)(7) or 501(c)(6), should leave it out: gifts to them are generally not deductible as charitable contributions.
Cash vs. non-cash gifts
For cash, checks, card payments and online gifts, the receipt states the amount. For donated property, such as sports equipment, auction items or a used car, the receipt describes the item in enough detail to identify it, for example “Ten new youth soccer balls, size 4”.
Your organization does not value donated property on the receipt. The donor determines the value for their tax return and, for larger gifts, may need extra forms or an appraisal. If a donor asks what an item is worth, point them to Publication 526 or their tax adviser instead of naming a number.
Quid pro quo contributions over $75
A quid pro quo contribution is a payment that is partly a gift and partly payment for goods or services, such as a gala ticket that includes dinner. When the payment is more than $75, your organization must give the donor a written disclosure that:
- only the amount above the value of the goods or services is deductible, and
- gives a good-faith estimate of that value.
Example: a donor pays $250 for a gala ticket with a dinner worth $80. The receipt says the deductible amount is limited to $170. The penalty for leaving out the disclosure is $10 per contribution, up to $5,000 per fundraising event or mailing. Choose “Goods or services” in the generator and it adds the disclosure and calculates the deductible amount.
Token items with insubstantial value and member benefits that fall under the IRS exceptions don’t need a disclosure. The thresholds for those exceptions change every year, so check the IRS quid pro quo page before you rely on them.
Year-end giving statements
Many nonprofits send one statement per donor in January instead of a receipt for every gift. That works: a year-end statement can acknowledge several contributions of $250 or more at once, as long as it lists each one with its date and amount and states whether you provided goods or services. Separate gifts are not added together, so two gifts of $150 don’t trigger the $250 rule, but listing them helps the donor anyway.
Switch the generator to “Year-end giving statement”, add each gift and the value of anything the donor received in return, and the table shows the deductible amount per gift and in total.
When donors need a receipt
| Situation | What the donor needs |
|---|---|
| Single cash gift of $250 or more | Your written acknowledgment, received before they file their return |
| Single cash gift under $250 | A bank or card record, or a written record from you, such as a receipt or email |
| Payment of more than $75 that includes goods or services | Your written quid pro quo disclosure with a good-faith estimate of their value |
| Donated property | Your acknowledgment describing the property; the donor values it |
| Several gifts in a year | One year-end statement listing each gift of $250 or more works |
What changed in 2026: from tax year 2026, donors who don’t itemize can deduct up to $1,000 of cash gifts, or $2,000 if married filing jointly; gifts to donor-advised funds and supporting organizations don’t count. Donors who itemize can deduct only the part of their charitable gifts above 0.5% of their adjusted gross income. Good receipts matter more, not less: more donors can now deduct smaller gifts.
- Choose the receipt type. A receipt for one gift or a year-end giving statement.
- Add your organization. Name, address, EIN, whether you are a 501(c)(3), and who signs.
- Enter the donor and the gift. The amount for cash gifts, or a description for donated property.
- Say what the donor received in return. Nothing, goods or services with a good-faith estimate of their value, or intangible religious benefits only.
- Download or send. Download the receipt as Word or PDF, or copy the email version.
Frequently asked questions
How much can you claim in charitable donations without receipts?
For any cash gift, the donor needs at least a bank or card record or a written record from the charity. Without one, the gift isn’t deductible. For a single gift of $250 or more, a bank record alone is not enough: the donor needs the charity’s written acknowledgment. From 2026, donors who don’t itemize can deduct up to $1,000 ($2,000 joint) of cash gifts, but the same record-keeping rules apply.
Do we have to send a receipt for donations under $250?
The IRS doesn’t require a written acknowledgment below $250, but your donor still needs a record, and a receipt is the easiest one. Payments of more than $75 that include goods or services always need a quid pro quo disclosure, whatever the deductible part.
Should a donation receipt state the value of donated items?
No. Describe the items, not their value. The donor is responsible for valuing donated property on their tax return.
Can we send donation receipts by email?
Yes. The IRS accepts electronic acknowledgments, as long as they contain the required information. Use the email version in the generator, or attach the PDF.
Is a donation acknowledgment letter the same as a receipt?
A donation acknowledgment letter is a receipt written as a letter. It needs the same information: your organization’s name, the amount or a description of the property, and the statement on goods or services. A thank-you letter without that information is not a receipt; the generator creates both.
What if we gave the donor a T-shirt or a mug?
Items of insubstantial value under the IRS rules don’t reduce the deductible amount and don’t need to be listed. The limits are adjusted every year, so check the current amounts on irs.gov. For anything of more value, enter it as goods or services with a good-faith estimate.
Sources
- IRS: Charitable contributions – written acknowledgments, as of June 28, 2026
- IRS: Charitable contributions – quid pro quo contributions, as of June 28, 2026
- IRS Publication 1771: Charitable Contributions – Substantiation and Disclosure Requirements, as of November 1, 2023
- IRS Publication 526: Charitable Contributions
- IRS Tax Topic 506: Charitable contributions, as of September 24, 2026
- IRS: Working Families Tax Cuts (One, Big, Beautiful Bill Act) provisions, as of October 22, 2026
Last reviewed October 30, 2026. Figures as of October 30, 2026.