Donation receipt template
Thank donors and give them the written acknowledgment they need for a tax deduction, with the right statement about goods or services received.
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What US donors need (IRS Publication 1771)
- For any single contribution of $250 or more, a donor can only deduct it with a contemporaneous written acknowledgment from the charity.
- The acknowledgment must give the organisation’s name, the amount of cash (or a description, not a value, of non-cash property), and state whether the charity provided any goods or services in return, with a good-faith estimate of their value if it did.
- For a quid pro quo contribution over $75 (a donor pays partly for something, like a gala dinner), the charity must give a written disclosure that only the amount above the value of the goods or services is deductible.
Tick “No goods or services were provided” for straightforward gifts, or describe what the donor received. Charities in other countries have their own rules (for example Gift Aid declarations in the UK), so adjust the wording.
Questions
Does a donation receipt need to say no goods or services were provided?
Under IRS rules, the acknowledgment for gifts of $250 or more must say whether goods or services were provided in return. The checkbox adds that statement.
Should I put a value on donated items?
IRS Publication 1771 says the charity describes non-cash property but does not have to value it; valuing it is the donor’s responsibility.
Sources
Invoice Studio makes documents; it does not give legal or tax advice.