What Is a Donation Receipt?
A donation receipt is a written acknowledgment issued by a qualified 501(c)(3) tax-exempt organization to a donor confirming that a charitable contribution has been received. The receipt serves a dual purpose: it provides the donor with the documentation required to claim a federal income tax deduction, and it creates a record for the nonprofit demonstrating compliance with IRS substantiation and disclosure rules. Under Internal Revenue Code Section 170(f)(8), no deduction is allowed for any single contribution of $250 or more unless the donor obtains a contemporaneous written acknowledgment from the donee organization — making the donation receipt a legally critical document for both parties.
The substantiation requirements differ based on the type and size of the contribution. Cash donations under $250 can be documented with a bank record or receipt, but amounts of $250 or more absolutely require a formal written acknowledgment from the organization. Non-cash property donations have their own tiered requirements: donations valued between $250 and $500 need a written acknowledgment; between $500 and $5,000, the donor must also complete IRS Form 8283 Section A; and above $5,000, a qualified independent appraisal is generally required along with Form 8283 Section B signed by the donee. These thresholds apply per item or group of similar items, not per aggregate annual giving, which means a single large in-kind donation can trigger appraisal requirements even if the donor's total annual giving is modest.
Beyond federal requirements, many states impose additional rules on charitable solicitation receipts. States like California, New York, and Massachusetts require registered charities to include their state registration number on solicitation materials and receipts. Some states mandate specific disclosure language informing donors of their right to obtain the organization's financial statements or registration filings. Nonprofits that solicit donations across state lines must navigate a patchwork of state charitable solicitation laws, and their donation receipts should be drafted to satisfy both federal IRS requirements and the most stringent applicable state requirements.
IRS Compliant
Meets Section 170(f)(8) substantiation and Publication 1771 disclosure requirements.
Cash & Non-Cash
Handles monetary gifts, property, securities, vehicles, and in-kind service documentation.
Quid Pro Quo Ready
Includes required disclosure language when goods or services are provided in exchange.
Donation Receipt Form Preview
Donation Receipt
Tax-Exempt Charitable Contribution Acknowledgment
1. ORGANIZATION INFORMATION
Organization Name: EIN: This organization is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code.
2. DONOR AND CONTRIBUTION DETAILS
Donor Name: Date of Contribution: Amount: $
3. GOODS OR SERVICES DISCLOSURE
No goods or services were provided in exchange for this contribution. / The following goods or services were provided: Estimated Fair Market Value: $
AUTHORIZED REPRESENTATIVE
DATE
Key Components
An IRS-compliant donation receipt must contain specific elements to protect both the nonprofit and the donor's tax deduction:
| Component | Purpose | Key Details |
|---|---|---|
| Organization Identity | Confirms 501(c)(3) status | Legal name, EIN, address, tax-exempt status statement, state registration number |
| Donor Information | Identifies the contributor | Full legal name, address, donation date, receipt number for tracking |
| Contribution Description | Documents what was given | Cash amount or non-cash property description; organization must not state value of non-cash gifts |
| Quid Pro Quo Disclosure | Required for contributions over $75 | Description and FMV of goods/services provided; deductible amount calculation |
| No-Benefit Statement | Confirms pure charitable gift | Explicit statement that no goods or services were provided in exchange for the contribution |
| Intangible Religious Benefits | Exception for religious organizations | Statement that only intangible religious benefits were provided (if applicable to houses of worship) |
| Non-Cash Property Detail | Supports Form 8283 requirements | Description, condition, date received, disposition plans; donee signature for gifts over $5,000 |
| Authorization | Validates the receipt | Signature of authorized officer, title, date issued, receipt/reference number |
How to Create a Donation Receipt
Verify Tax-Exempt Status
Confirm that the issuing organization holds current 501(c)(3) tax-exempt status by checking the IRS Tax Exempt Organization Search (TEOS) database. Include the organization's legal name exactly as it appears on the IRS determination letter and its Employer Identification Number (EIN). If the organization is also registered under state charitable solicitation laws, include the state registration number.
Record Donor and Contribution Details
Document the donor's full legal name (or business name for corporate donors), mailing address, the exact date the contribution was received, and for cash gifts the precise dollar amount. For recurring donors, each contribution should receive its own receipt or be listed on a year-end summary with individual dates and amounts. Assign a unique receipt number for internal tracking and audit trail purposes.
Describe Non-Cash Contributions
For property donations, provide a detailed description of each donated item including its condition, quantity, and any identifying characteristics. Do not state the fair market value — this is the donor's responsibility. For vehicles, include the VIN, make, model, year, and mileage. For securities, list the ticker symbol, number of shares, and transfer date. Note whether the organization intends to use, sell, or otherwise dispose of the donated property.
Draft the Quid Pro Quo Disclosure
If the organization provided any goods or services in exchange for the contribution, describe them in detail and provide a good-faith estimate of their fair market value. Calculate the deductible portion (contribution minus FMV of benefits received). For gala dinners, auction items, memberships with tangible benefits, or any exchange exceeding $75, the disclosure is legally required. Token items (mugs, T-shirts, etc.) valued under the annual threshold ($13.50 in 2024) are excluded.
Include the No-Benefit Statement
If absolutely no goods or services were provided in exchange for the contribution, include a clear statement to that effect: 'No goods or services were provided in exchange for this contribution.' For religious organizations, the alternative statement is: 'Only intangible religious benefits were provided in exchange for this contribution.' This statement is mandatory for contributions of $250 or more.
Issue Promptly and Maintain Records
Send the receipt to the donor by January 31 of the year following the contribution to allow time for tax return preparation, even though the legal deadline is the filing deadline. Maintain copies of all receipts for at least seven years. For non-cash gifts where the organization signs Form 8283 Section B, retain records of the disposition of the property for three years after the date of receipt.
Non-Cash Donation Rules
Non-cash charitable contributions — property, vehicles, artwork, securities, inventory, and intellectual property — involve significantly more complex substantiation requirements than cash gifts. The IRS imposes a tiered system of documentation obligations based on the claimed value of the donated property, and both the donor and the donee organization have specific compliance responsibilities. Failure to follow these rules can result in complete denial of the donor's deduction and penalties for the organization.
For donations of property valued over $5,000 (other than publicly traded securities), the donor must obtain a qualified independent appraisal conducted no earlier than 60 days before the donation and no later than the due date of the return on which the deduction is first claimed. The appraiser must meet IRS qualifications under IRC Section 170(f)(11)(E), including relevant education and experience. The donee organization must sign Part V of Form 8283 Section B, acknowledging receipt of the property and agreeing to report any disposition within three years on Form 8282. If the organization sells, exchanges, or otherwise disposes of the property within three years, it must file Form 8282 within 125 days of the disposition.
Vehicle Donation Special Rules
For donated vehicles, boats, or aircraft with a claimed value exceeding $500, the organization must file Form 1098-C with the IRS and provide a copy to the donor within 30 days of sale (if the vehicle is sold without material improvement) or within 30 days of the contribution (if the organization will use or materially improve the vehicle). The donor's deduction is generally limited to the gross proceeds from the organization's sale of the vehicle, not the vehicle's fair market value, unless the organization uses the vehicle directly in its exempt purpose or materially improves it before sale.
Frequently Asked Questions
Official Resources
Authoritative IRS and nonprofit compliance resources for charitable contribution receipting and substantiation.
IRS Publication 1771 - Charitable Contributions Substantiation
Official IRS guidance on written acknowledgment requirements, quid pro quo disclosures, and substantiation rules for charitable organizations.
IRS Publication 526 - Charitable Contributions
Comprehensive guide for donors on what contributions are deductible, documentation requirements, and valuation rules.
IRS Form 8283 - Noncash Charitable Contributions
Required form for donors claiming non-cash deductions over $500, including Section B for gifts over $5,000 requiring donee signature.
IRS Tax Exempt Organization Search (TEOS)
Verify 501(c)(3) status and check an organization's eligibility to receive tax-deductible contributions.
IRS Form 1098-C - Vehicle Donations
Reporting form for organizations receiving donated vehicles, boats, or aircraft with claimed value over $500.
National Council of Nonprofits - Charitable Solicitation
State-by-state guide to charitable solicitation registration requirements affecting donation receipt compliance.
Create Your Donation Receipt
Generate an IRS-compliant donation receipt that protects your donors' deductions and keeps your organization in full compliance with federal substantiation requirements.
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