Donation Receipt
Date: [Receipt date]
Donor's information
Name: [Donor's name]
Address: [Address], [City], [State] [ZIP Code]
Email: [Email]
Phone: [Phone number]
Organization information
Name: [Organization name]
Address: [Address]
[City], [State] [ZIP Code]
Tax ID: [Tax ID number]
Email: [Email]
Phone: [Phone number]
Website: [Website]
Description of the donation
Type: [Type Donation].
[Items description].
Estimated value: $[Donation value].
Donation date: [Donation date].
Acknowledgment statement
I, [Representative's name], on behalf of [Organization name], acknowledge the receipt of the above-mentioned donation made on [Donation date].
Name: [Representative's name]
Title: [Representative's title]
Please keep this receipt for your records. It may be used for tax purposes, as permitted by law.
Thank you for your generous donation to [Organization name].
Party 1
________________
Signature
Date: ________________
Party 2
________________
Signature
Date: ________________
What Is a Donation Receipt?
A Donation Receipt in the United States documents a gratuitous transfer of property from donor to donee and the terms attached to it.
The IRS imposes specific documentation requirements for charitable deductions. Under IRC Section 170(f)(8), any single charitable contribution of $250 or more requires a contemporaneous written acknowledgment from the donee organization. The acknowledgment must be obtained by the donor on or before the earlier of the date the tax return is filed or the due date (including extensions) for the return. For contributions of property valued at more than $500, the donor must also file IRS Form 8283. For non-cash contributions exceeding $5,000 (other than publicly traded securities), a qualified independent appraisal is required under IRC Section 170(f)(11).
The Tax Cuts and Jobs Act of 2017 raised the standard deduction substantially, reducing the number of taxpayers who itemize deductions. However, for those who do itemize (and for the temporary above-the-line deduction for cash contributions that applied in 2020-2021), proper donation receipts remain essential. Nonprofit organizations have a legal and ethical obligation to provide accurate receipts, as the IRS has denied deductions and assessed penalties where organizations issued receipts that did not meet the statutory requirements.
When Do You Need a Donation Receipt?
A Donation Receipt is needed in the following situations: when a donor makes a cash contribution of $250 or more to a qualified 501(c)(3) organization and needs the required written acknowledgment for tax deduction purposes; when a donor contributes non-cash property (clothing, household items, vehicles, artwork, real estate) to a charitable organization; when a business makes a corporate charitable contribution and needs documentation for its tax records; when a donor participates in a fundraising event where the ticket price includes both a contribution and a benefit (quid pro quo contribution), requiring the organization to disclose the deductible amount; and when a donor makes a contribution through a donor-advised fund, charitable remainder trust, or other giving vehicle.
Additional scenarios include planned giving situations where a donor makes a bequest or deferred gift, employee matching gift programs where the employer requires documentation from the nonprofit, in-kind donations of services or use of facilities (which are not deductible but may require acknowledgment for the organization's records), and stock or mutual fund donations where the receipt must document the number of shares and date of transfer rather than a dollar amount.
Failure to provide proper donation receipts has consequences for both the nonprofit and the donor. The IRS may disallow the donor's charitable deduction, as occurred in Durden v. Commissioner (2012), where the Tax Court denied a deduction of over $25,000 because the acknowledgment letter did not contain the required statement about whether goods or services were provided in exchange for the contribution. For nonprofits, failure to provide accurate receipts can jeopardize the organization's tax-exempt status.
What to Include in Your Donation Receipt
A compliant Donation Receipt must include the following elements:
Organization identification -- the nonprofit organization's full legal name, address, and tax identification number (EIN). The organization should confirm its status as a 501(c)(3) tax-exempt organization.
Donor identification -- the donor's full legal name and address. For businesses, include the business entity name.
Date of contribution -- the date the donation was received by the organization, which determines the tax year in which the donor may claim the deduction.
Contribution description and amount -- for cash contributions, the exact dollar amount. For non-cash contributions, a description of the property donated (but not its value, as the IRS requires the donor, not the organization, to determine fair market value). For securities, include the name of the security, number of shares, and date of transfer.
Goods or services statement -- a statement of whether the organization provided any goods or services in exchange for the contribution. Under IRC Section 170(f)(8)(B), this statement is mandatory for contributions of $250 or more. If no goods or services were provided, the receipt must state this explicitly. If goods or services were provided (a quid pro quo contribution), the receipt must provide a good faith estimate of their fair market value.
Quid pro quo disclosure -- for contributions exceeding $75 where the donor receives something of value in return (such as a gala dinner, auction item, or merchandise), the receipt must disclose the fair market value of the benefit received, and the donor can only deduct the amount exceeding that value. This is required under IRC Section 6115.
Intangible religious benefits -- if the only benefit received by the donor is an intangible religious benefit (such as attendance at a religious service), this should be stated, as such benefits do not reduce the deductible amount.
Vehicle donations -- for donated vehicles, boats, or aircraft valued at more than $500, the organization must file IRS Form 1098-C and provide the donor with a copy within 30 days of the sale or use of the vehicle.
No goods or services for token gifts -- if the organization provided only token items (such as a bookmark, mug, or sticker) with a fair market value within IRS guidelines (currently under $12.50 or 2% of the contribution, whichever is less), the receipt may state that no substantial goods or services were provided.
Authorized signature -- the signature of an authorized representative of the organization, along with their title and the date the receipt was issued.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Donation Receipt (United States) [Legal document template]. Forms Legal. https://forms-legal.com/usa/financial/receipts/donation-receipt
"Donation Receipt (United States)." Forms Legal, 2026, https://forms-legal.com/usa/financial/receipts/donation-receipt.
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author = {{Forms Legal}},
title = {Donation Receipt (United States)},
year = {2026},
howpublished = {\url{https://forms-legal.com/usa/financial/receipts/donation-receipt}},
note = {Free legal document template. Based on Internal Revenue Code § 170(f)(8)}
}Also available for these jurisdictions:
Frequently Asked Questions
A donation receipt is a written acknowledgment a charity provides to a donor confirming a contribution, which the donor uses to substantiate a charitable deduction on their tax return. Under the Internal Revenue Code, a donor who claims a deduction for a cash or property gift must keep records, and for any single contribution of $250 or more the donor must obtain a contemporaneous written acknowledgment from the charity. The receipt documents the donor's name, the charity's name, the date and amount of a cash gift or a description of donated property, and whether the donor received anything in return. Without proper documentation, the IRS can disallow the deduction even if the gift was genuine. Because charitable deductions are available only to taxpayers who itemize and meet the substantiation rules, the donation receipt is essential proof. Charities issue receipts to help donors claim their deductions and to maintain accurate records of contributions received.
For tax purposes, a donation receipt must include specific information to substantiate a charitable deduction, particularly for gifts of $250 or more. The acknowledgment should state the name of the charity, the date and amount of a cash contribution or a description (but not the value) of donated property, and a statement of whether the charity provided any goods or services in exchange for the gift. If the donor received goods or services, the receipt must describe them and give a good-faith estimate of their value, because the donor can deduct only the amount exceeding that value. For purely charitable gifts with nothing received in return, the receipt should say so. The acknowledgment must be contemporaneous, meaning the donor must obtain it by the time they file the return or the due date, whichever is earlier. Because the IRS requires this documentation for deductions of $250 or more, the receipt should contain these elements so the donor can support the deduction if questioned.
Not all donations are tax-deductible even with a receipt, because the deduction depends on the recipient being a qualified organization and on the donor meeting other requirements. To be deductible, a contribution generally must go to an organization that is tax-exempt under Internal Revenue Code Section 501(c)(3) or another qualifying category; gifts to individuals, political organizations, and many other recipients are not deductible regardless of any receipt. The donor must also itemize deductions rather than take the standard deduction, and the deduction is subject to limits based on a percentage of the donor's adjusted gross income. The value of any goods or services the donor received in return reduces the deductible amount. A receipt substantiates a deduction but does not by itself make a gift deductible. Because deductibility hinges on the charity's qualified status and the donor's itemizing, donors should confirm the organization is eligible, often using the IRS Tax Exempt Organization Search, before relying on a receipt to claim a deduction.
Documenting a noncash or property donation requires a receipt describing the donated items and additional records depending on the value, with stricter rules as the value rises. For property gifts, the receipt should describe the donated items but not assign a value, because the donor is responsible for determining fair market value. For total noncash contributions over $500, the donor must file Form 8283 with the return. For donated property valued over $5,000, the donor generally must obtain a qualified appraisal and have the appraiser and the charity sign Form 8283. Donations of vehicles, boats, and aircraft have special rules and often require Form 1098-C from the charity. For smaller gifts, a receipt and a record of the items and their condition usually suffice, and clothing and household goods must generally be in good used condition or better. Because the substantiation requirements increase with value, keeping the receipt, photos, and appraisals as needed protects the deduction for property donations.
A quid pro quo donation is a payment a donor makes to a charity that is partly a contribution and partly a payment for goods or services received in return, and the receipt must address it specifically. Under the Internal Revenue Code, when a donor pays more than $75 in a quid pro quo contribution, the charity must provide a written statement informing the donor that the deductible amount is limited to the excess of the payment over the value of the goods or services received, and giving a good-faith estimate of that value. For example, if a donor pays $100 for a fundraising dinner worth $40, only $60 is deductible. The receipt must describe what the donor received and estimate its value so the donor can calculate the correct deduction. Because the donor can deduct only the portion exceeding the value received, the quid pro quo disclosure on the receipt is essential. Charities provide this statement to help donors claim the proper, reduced deduction.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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