How to Write a Nonprofit Donation Receipt (IRS Requirements)

Last verified: June 2026

Picture this:

A donor gives $500 to a local food pantry at their annual gala. The treasurer sends a thank-you note three weeks later — hand-signed, heartfelt, genuinely appreciated. Tax season arrives. The donor's accountant asks for a donation receipt. The thank-you note doesn't include the organization's EIN, doesn't have the IRS-required statement about goods and services, and the dollar amount isn't on it.

The donor calls the pantry. The treasurer sends a corrected letter. It becomes a small administrative mess that nobody needed — and it made the donor feel briefly uncertain about whether their gift was legitimate.

A properly formatted receipt takes 10 minutes to set up as a template. Then you fill in four fields per donor and you're done.

Quick answer: A donation receipt for a 501(c)(3) must include: the donor's name, the gift amount and date, your organization's legal name and EIN, and a statement that either no goods or services were provided in exchange, or a description of what was. Gifts under $250 don't require a written receipt — but sending one is good practice. Gifts of $250 or more require written acknowledgment before the donor files their taxes.

What the IRS Actually Requires

The IRS rules for donation receipts are in Publication 1771 (Charitable Contributions — Substantiation and Disclosure Requirements). The short version:

For donations under $250: No written receipt is required by the IRS. A bank record or canceled check is sufficient for the donor. However, providing a receipt is standard practice and builds donor trust.

For donations of $250 or more: A written acknowledgment is required. The donor cannot claim the deduction without it. The acknowledgment must include:

1. Your organization's name
2. The date of the contribution
3. The amount of cash donated (or a description of non-cash property)
4. One of the following statements:
   • "No goods or services were provided in exchange for this contribution"
   • A description and good-faith estimate of the value of any goods or services provided in exchange

For donations of $75 or more where something was given in return (a "quid pro quo" contribution): You must inform the donor in writing that the deductible amount is limited to the excess of the contribution over the value of goods or services received. For example: if a donor pays $100 for a fundraiser ticket that includes a $30 dinner, the receipt must state the ticket cost $100 and the dinner value was $30, making the deductible portion $70.

What to Include on Every Receipt

Regardless of amount, a well-formatted receipt includes:

The Disclosure Statement — Word It Carefully

This is the part that trips up the most organizations.

If the donor received nothing in return (most donations):

"No goods or services were provided in exchange for this contribution."

If the donor received something of nominal value (coffee mug, tote bag, recognition in a newsletter) that is below IRS de minimis thresholds:

"The only benefit received in connection with this contribution was intangible religious benefits" — or for non-religious orgs, you can still use the "no goods or services" statement for items under the de minimis threshold ($12.50 for a single benefit, $125 for a membership benefit, as of 2024 — check IRS Publication 1771 for current thresholds).

If the donor received something with real value (event ticket, dinner, auction item):

"In connection with your contribution of $[amount], you received [description of goods/services] with an estimated fair market value of $[amount]. Your deductible contribution is $[gift amount minus fair market value]."

Do not guess at fair market values. Use the actual cost you incurred to provide the benefit (your cost for the dinner, the retail price of the item, etc.).

Non-Cash Donations (In-Kind Gifts)

If someone donates items — furniture for a yard sale, food for a pantry, supplies for an event — your receipt should describe the items but not assign a dollar value.

Example:

"This letter acknowledges your donation on June 15, 2026 of approximately 3 boxes of canned goods and dry goods to the Berville Food Pantry. No goods or services were provided in exchange for this donation."

Valuing in-kind donations is the donor's responsibility. If the total value exceeds $500, the donor may need to file IRS Form 8283 with their tax return. If a single item or group of similar items is valued over $5,000, a qualified appraisal is required. This is the donor's problem — but telling them to look into Form 8283 if the value is significant is a professional courtesy.

Timing — When to Send

For gifts of $250 or more: Send promptly — ideally within 1 to 2 weeks of receiving the gift. The donor needs the receipt before they file their tax return.

For smaller gifts: A year-end consolidated statement (covering all gifts for the calendar year) sent by January 31 of the following year is the standard practice. This is one letter that covers all donations from the donor during the year.

For event donations: Send receipts within two weeks of the event.

A Simple Receipt Template

[Organization Legal Name]
[Organization Address]
EIN: [XX-XXXXXXX]

Donation Receipt

Date: [Date of Gift]
Donor: [Full Legal Name]
Address: [Donor Mailing Address]

This letter acknowledges your contribution of $[Amount] received on [Date].

[Choose one]:
No goods or services were provided in exchange for this contribution.
— OR —
In connection with this contribution, you received [description] with an estimated 
fair market value of $[Value]. Your deductible contribution is $[Net Amount].

Thank you for your generous support of [Organization Name] and the work we do 
in [your community].

[Signature]
[Name, Title]
[Organization Name]

Common Questions

Does the receipt need to be on letterhead? Not legally. But a receipt on letterhead with your logo looks professional and gives donors confidence. A plain typed letter is valid as long as all required elements are present.

What if a donor loses their receipt? You can issue a duplicate. Add a note that it's a duplicate receipt and include the original date. Keep records of all receipts issued so you can verify this is the same gift.

Do we need to send receipts for recurring monthly donors? A year-end consolidated statement covering all monthly gifts is standard. List each gift date and amount individually, or provide the annual total with a note that all gifts are reflected. Either format is acceptable.

What if we're not yet a 501(c)(3)? If your organization has applied but not yet received approval, you cannot issue tax-deductible receipts. If you're operating under a fiscal sponsor, the fiscal sponsor issues the receipt (since they're the 501(c)(3)) — not you.

Potluck's donation system records every gift with the date, amount, and donor information automatically. When it's time to send year-end receipts, your donor list is already organized. Free to start.

See also: The Small Nonprofit Admin Guide — a complete reference for compliance and administrative tasks.