Donation Receipt Templates
Tax-deductible donations require written acknowledgment. IRS Publication 1771 has the rules; these templates make compliance simple.
The IRS requirement
Donors can deduct gifts to 501(c)(3) organizations only if they have a contemporaneous written acknowledgment from you. Here's what that means:
- Gifts of $250 or more: You must provide a written acknowledgment. It can be a letter, email, or formal receipt; but it must be in writing.
- The acknowledgment must state: The amount of the donation (or describe non-cash property), and whether the organization provided goods or services in return.
- If goods/services were provided: You must include a good-faith estimate of their fair market value, and disclose this in the receipt so the donor knows how much is actually tax-deductible.
- Quid pro quo disclosure for gifts over $75: If the donor receives anything of value (a dinner, a ticket, a membership), you must disclose the value of what they received.
- Contemporaneous: The donation and the acknowledgment must be linked in timing. An email or letter sent within a few days of the gift is fine.
Common mistake: valuing the donor's gift
You do not assign the value of a non-cash donation. The donor does. For property donations (vehicles, real estate, securities), the donor must obtain their own independent appraisal, and that appraisal determines the tax deduction. Your job is to acknowledge what was donated, not to value it. This is a major distinction that nonprofits often get wrong.
Template 1: Simple Cash Donation Receipt
Use this for cash or check donations of any size
[ORGANIZATION NAME LETTERHEAD] [Date] [DONOR NAME] [DONOR ADDRESS] Dear [DONOR NAME], Thank you for your generous donation of $[AMOUNT] to [Organization Name], made on [DATE OF DONATION]. We are pleased to confirm that [Organization Name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Your contribution is tax-deductible to the extent allowed by law. You did not receive any goods or services in return for this donation. Your support enables us to [brief statement of impact; e.g., "provide meals to seniors in our community" or "support homeless youth in transitional housing"]. Donation Reference Number: [optional; helps track the gift] EIN: [Your Organization's EIN] With gratitude, [Name] [Title] [Organization Name]
Template 2: Non-Cash Donation Acknowledgment
Use this for property donations (furniture, vehicles, securities, etc.)
[ORGANIZATION NAME LETTERHEAD] [Date] [DONOR NAME] [DONOR ADDRESS] Dear [DONOR NAME], Thank you for your generous donation of [DESCRIPTION OF PROPERTY; e.g., "a 2015 Honda Civic"] to [Organization Name], received on [DATE OF DONATION]. We are pleased to confirm that [Organization Name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Your contribution is tax-deductible to the extent allowed by law. IMPORTANT: We have not assessed the fair market value of the donated property. For your federal income tax deduction, you are responsible for determining the fair market value. If the property is valued at more than $5,000, you must obtain a qualified independent appraisal and file Form 8283 with your tax return. You did not receive any goods or services in return for this donation. Your support enables us to [brief statement of impact]. Donation Reference Number: [optional] EIN: [Your Organization's EIN] With gratitude, [Name] [Title] [Organization Name]
Template 3: Donation with Quid Pro Quo (Gift or Service in Return)
Use this if the donor received something in return (e.g., a gala ticket, merchandise, membership)
[ORGANIZATION NAME LETTERHEAD] [Date] [DONOR NAME] [DONOR ADDRESS] Dear [DONOR NAME], Thank you for your generous contribution of $[AMOUNT] to [Organization Name] on [DATE]. We are grateful for your support. DONATION DETAILS: Amount contributed: $[AMOUNT] Date of contribution: [DATE] GOODS OR SERVICES PROVIDED IN RETURN: As a token of our appreciation, you received [DESCRIPTION; e.g., "a ticket to our annual gala dinner valued at $75" or "a one-year membership in the Patron Circle valued at $150"]. TAX-DEDUCTIBLE PORTION: The fair market value of the goods/services you received is $[VALUE]. Therefore, the tax-deductible portion of your contribution is $[AMOUNT MINUS VALUE]. Please use the tax-deductible amount when claiming your deduction. NONPROFIT STATUS: [Organization Name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, EIN [EIN]. Your deductible contribution supports [brief mission statement]. With gratitude, [Name] [Title] [Organization Name]
Best practices
How to implement these templates
- Send within 1-2 days of the donation: The IRS doesn't require immediate acknowledgment, but donors appreciate quick responses and it signals professionalism.
- Personalize each receipt: Use the donor's actual name and donation amount. Generic "thank you" letters don't satisfy IRS requirements.
- No value assignments for non-cash gifts: If someone donates a car, write "We received one vehicle"; not "valued at $8,000." Let the donor handle valuation.
- Keep records: Save copies of every receipt you send. If a donor is audited, the IRS may ask to see your acknowledgment.
- For year-end summaries: Many organizations send a summary receipt in December showing the total donations received throughout the year. This is good practice and helps donors track their giving, but the individual receipts are still required.
- Email is fine: You don't need expensive printed letterhead. A professional email with your organization's name, EIN, and nonprofit status works.
Special cases
Stock or securities donations
For donations of publicly traded securities, the donor determines value based on the closing price on the date of donation. For private company stock or restricted securities, the donor must obtain an appraisal. Your receipt should acknowledge what was donated (e.g., "100 shares of Apple stock") but not assign a value.
Matching gifts
If a donor's employer offers matching gifts, the matched portion is a separate donation from the employer. You should send a separate receipt to the employer acknowledging their gift. The employee's original receipt is just for their personal donation.