IRS overview
IRS Donation Receipt Requirements
A concise reference for nonprofit teams preparing donation receipts and acknowledgements. Confirm requirements with your advisors and keep donors informed before filing season.
The IRS focuses on whether donors receive written acknowledgements that clearly state what was given and whether anything was received in return. Consistency, timing, and transparent disclosures matter—especially for gifts of $250 or more and for quid-pro-quo scenarios where donors receive partial value.
Quick checklist
Written acknowledgement for single donations of $250 or more
Statement on goods or services provided in exchange for a gift
Organization name, donor name, amount, and contribution date
Quid-pro-quo disclosures for partial value received
Descriptions (not valuations) for non-cash gifts
This page is for informational purposes and does not constitute tax advice. Always confirm requirements with your legal or tax advisors. Refer to the official IRS written acknowledgement guidance for the latest language and thresholds.
For non-cash gifts, describe the property without assigning a dollar value, and remind donors to consult their advisors or appraisers. When donors receive goods, services, or event benefits, include a quid-pro-quo disclosure with estimated fair market value so donors can adjust their deductions appropriately.
Timing matters: acknowledgements for $250+ gifts should go out before donors file returns; quid-pro-quo notices generally apply when goods or services exceed $75 in value. Keep language consistent across channels (email, PDF, mail) so staff and donors see the same information.
Maintain delivery logs for each acknowledgement—record when it was sent and to whom—to support audits and internal QA. Automated delivery combined with templates can reduce the risk of missed receipts during peak seasons.
Centralize EIN and contact info so every receipt is complete
Add standard wording for no-goods-provided and quid-pro-quo cases
Use consistent templates for email and PDF outputs
Store receipts with timestamps to reference during audits