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Donation receipt template

Donors need a written acknowledgment from the charity to deduct any single gift of $250 or more. This template includes the statements the IRS looks for in that acknowledgment.

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Donation receipt · example

FromRiverbend Community Food Bank
ToMargaret Lin
CurrencyUSD
DescriptionQtyPriceAmount
Cash contribution received 3 October by check1$500.00$500.00
Non-cash contribution: 12 boxes of canned and dry food (described, not valued)1$0.00$0.00
Total$500.00

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How to use the donation receipt

  1. Enter the organization's legal name and EIN.
  2. Add the donor's name and address.
  3. Record the amount of a cash gift, or describe donated goods without valuing them.
  4. Keep the goods-or-services statement in the notes, then save.

What the IRS expects in the acknowledgment

  • The organization's name; the EIN is commonly included
  • The donor's name
  • Date of the contribution
  • Amount of a cash contribution
  • A description, but not the value, of non-cash property
  • A statement that no goods or services were provided in return, or a description and good-faith estimate of their value
  • For religious organizations, a statement that only intangible religious benefits were provided, where that applies

Annual summary receipts

Many nonprofits send each regular donor one acknowledgment in January listing every gift from the previous year with its date and amount. That satisfies the rule as long as it reaches the donor in time and carries the goods-or-services statement.

Questions

When is a donation receipt required?

For any single contribution of $250 or more, the donor needs a contemporaneous written acknowledgment from the charity to claim a deduction. Receipts for smaller gifts are good practice.

Should the receipt state the value of donated goods?

No. Describe the items; valuing them is the donor's responsibility. Donors claiming more than $500 of non-cash gifts file Form 8283.

What if the donor received something in return?

Describe it and give a good-faith estimate of its value, such as the meal at a fundraising dinner. Payments over $75 that are partly a gift and partly for goods or services require a written disclosure.

What does contemporaneous mean?

The donor must have the acknowledgment by the earlier of the date they file their return or the return's due date, including extensions.

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