What must a donation receipt include to satisfy the IRS?

For donations of $250 or more, the IRS requires the written acknowledgment to include: (1) the name of the charitable organization; (2) the date and amount of cash donated (or a description of non-cash property); (3) a statement of whether any goods or services were provided in exchange; and (4) a good-faith estimate of the value of any goods or services provided.

Can I value the donated property for the donor?

No. A charitable organization must not place a dollar value on donated non-cash property. The donor is responsible for determining and reporting the fair market value of the property. Placing a value on donated property could expose the organization to liability if the value is disputed by the IRS.

When must the receipt be provided to the donor?

The written acknowledgment must be received by the donor before they file their tax return for the year of the contribution (or before the filing deadline, whichever is earlier). Best practice is to issue receipts promptly — within one week of receiving the donation and no later than January 31 for year-end donations.

Does my organization need to be a 501(c)(3) to issue tax-deductible receipts?

Yes. Only contributions to organizations recognized as tax-exempt under IRC § 501(c)(3) are deductible as charitable contributions on federal returns. Churches, synagogues, mosques, and other religious organizations are generally treated as 501(c)(3) organizations even if they have not applied for formal IRS recognition.

What is a quid pro quo contribution?

A quid pro quo contribution is a payment made partly as a contribution and partly as payment for goods or services. For example, if a donor pays $200 for a gala ticket that includes a $75 dinner, only $125 is deductible. For quid pro quo contributions exceeding $75, the organization must provide a written statement disclosing the deductible portion.

Free Donation Receipt Template — IRS-Compliant 501(c)(3) Receipt

Free — No Sign-Up RequiredPDF & WordContent date March 23, 2026

⚠️ Important: This is a general informational template, not legal advice or a guarantee of validity. Requirements vary by state and situation. Verify current official requirements and seek a licensed attorney for consequential matters. Review our sources and methodology.

Document Completeness13%

Organization Name*

Full legal name of the 501(c)(3) organization

Organization Address*

Employer Identification Number (EIN)*

Your federal tax ID number (EIN) — required for donor tax deduction documentation

Donor Name*

Donor Address*

Date of Donation*

MM/DD/YYYY

Type of Donation*

CashCheckProperty / In-Kind

Donation Amount

Dollar amount of cash or check donation

Required by IRS for charitable contribution receipts

Goods or Services Were Provided to Donor in Exchange

Check if the donor received anything of value (dinner, auction item, tote bag, etc.) in exchange for the donation

Authorized Signatory Name*

Name and title of the person signing on behalf of the organization

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[Organization Name]

[Organization Address]

EIN: [Employer Identification Number (EIN)]

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CHARITABLE CONTRIBUTION RECEIPT

═══════════════════════════════════════════

DATE OF DONATION: [Date of Donation]

DONOR:

[Donor Name]

[Donor Address]

DONATION DETAILS:

Type: Cash Donation

Amount: $[Donation Amount]

GOODS AND SERVICES DISCLOSURE (IRS Required)

No goods or services were provided to the donor in exchange for this contribution. The full amount of this donation may be tax-deductible to the extent permitted by law.

TAX DEDUCTIBILITY STATEMENT

[Organization Name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Our EIN is [Employer Identification Number (EIN)]. Contributions to [Organization Name] are deductible under IRC § 170 to the extent permitted by law.

This letter serves as your official acknowledgment for federal income tax purposes. Please retain this receipt for your tax records. For donations of $250 or more, this written acknowledgment is required by the IRS to support your charitable deduction claim.

For more information on charitable contribution deductions, see IRS Publication 526 (Charitable Contributions).

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With sincere gratitude for your generosity,

_________________________________

[Authorized Signatory Name]

[Organization Name]

Date: [Date of Donation]

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[Please retain this receipt for your tax records]

Document Completeness13%

Organization Name*

Full legal name of the 501(c)(3) organization

Organization Address*

Employer Identification Number (EIN)*

Your federal tax ID number (EIN) — required for donor tax deduction documentation

Donor Name*

Donor Address*

Date of Donation*

MM/DD/YYYY

Type of Donation*

CashCheckProperty / In-Kind

Donation Amount

Dollar amount of cash or check donation

Required by IRS for charitable contribution receipts

Goods or Services Were Provided to Donor in Exchange

Check if the donor received anything of value (dinner, auction item, tote bag, etc.) in exchange for the donation

Authorized Signatory Name*

Name and title of the person signing on behalf of the organization

What Is a Donation Receipt Template (501c3 Tax Receipt)?

A donation receipt (also called a charitable contribution acknowledgment) is a written record issued by a nonprofit organization to a donor, documenting a gift made to a 501(c)(3) tax-exempt organization. The IRS requires a written acknowledgment for any single charitable contribution of $250 or more, and donors need this documentation to claim a tax deduction on their federal return. This template produces an IRS-compliant receipt that includes the organization's EIN, the donation amount or description, and the required statement regarding goods or services provided in exchange..

When Do You Need It?

Issue a donation receipt for every charitable contribution, especially: cash or check donations of any amount, property (in-kind) donations, donations of $250 or more (IRS requires written acknowledgment), end-of-year giving for tax deduction purposes, corporate or foundation grants, online giving confirmations, and fundraising event ticket purchases where a portion is tax-deductible. Best practice is to issue a receipt for every donation, regardless of amount..

What's Included in This Template

Organization name, address, and Tax ID (EIN)
Donor name and address
Donation date
Donation amount (for cash/check) or description (for property)
Donation type indicator (cash, check, or property)
Property description for in-kind donations
IRS-required goods and services statement
Tax deductibility statement
Authorized signature line
IRS Publication 526 compliance language

How to Fill It Out

Enter Organization Information — Provide your organization's full legal name, address, and Employer Identification Number (EIN). The EIN is required for donors to verify tax-exempt status and claim their deduction. Your EIN appears on your IRS determination letter.

Enter Donor Information — Provide the donor's full name and address exactly as they should appear for tax purposes. For corporate donors, use the company's legal name. Donors use the name and address on the receipt when filing their tax return.

Record Donation Type and Amount — Select the type of donation (cash, check, or property/in-kind). For cash or check donations, enter the exact dollar amount. For property donations, enter a description of the donated items. The organization should not value in-kind donations — that is the donor's responsibility.

Address Goods and Services — This is a critical IRS requirement. If the donor received anything of value in exchange for the donation (a dinner, auction item, gift bag), enable the 'Goods or Services Provided' toggle and enter the fair market value. If nothing was provided, the receipt will include the required 'no goods or services' statement.

Issue and Retain — Have an authorized representative sign the receipt. Provide the original to the donor and keep a copy in your records. For donations over $250, the receipt must be provided before the donor files their tax return.

Legal Requirements & Notes

Donation receipts must comply with IRS requirements to be valid for tax deduction purposes. Key legal considerations: - **$250 Threshold (IRC § 170(f)(8))**: A donor must have a written acknowledgment from the charity for any single cash contribution of $250 or more to claim a federal tax deduction. The acknowledgment must include the amount of cash donated, whether any goods or services were provided in exchange, and a good-faith estimate of the value of such goods or services. - **Quid Pro Quo Contributions**: If a donor gives more than $75 and receives goods or services in return (e.g., gala dinner ticket), the organization must provide a written disclosure statement showing the deductible portion (IRS Notice 2006-110). - **In-Kind / Non-Cash Donations**: Organizations must not assign a dollar value to non-cash contributions — that is the donor's responsibility. For property donations over $500, donors must file IRS Form 8283. For donations over $5,000, a qualified appraisal is required. - **Contemporaneous Requirement**: The written acknowledgment must be received by the donor before they file their tax return for the year of the contribution. - **IRS Publication 526**: IRS Pub. 526 details the rules for deducting charitable contributions including limits (generally 60% of AGI for cash contributions to public charities). - **State Requirements**: Some states have additional requirements for charitable solicitation registration and receipting. Check your state's charity registration requirements.

Frequently Asked Questions

Best practice is to issue a receipt for every donation. However, the IRS requires a written acknowledgment only for cash or check donations of $250 or more. For smaller amounts, a cancelled check or bank statement may suffice. For non-cash (in-kind) donations, a written receipt is required regardless of value.

Free Donation Receipt Template — IRS-Compliant 501(c)(3) Receipt

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CHARITABLE CONTRIBUTION RECEIPT

═══════════════════════════════════════════

DONOR:

DONATION DETAILS:

TAX DEDUCTIBILITY STATEMENT

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What Is a Donation Receipt Template (501c3 Tax Receipt)?

When Do You Need It?

What's Included in This Template

How to Fill It Out

Legal Requirements & Notes

Frequently Asked Questions

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