Donation Receipt Template: IRS Rules and Free Format
Build a donation receipt template that meets IRS rules: what a $250+ acknowledgment must say, the $75 quid pro quo disclosure, and filled sample wording.
Quick answer: A donation receipt template is a standard acknowledgment a charity sends donors. For US gifts of $250 or more, it must state the charity's name, the cash amount or a description of donated property, and whether the donor received goods or services in return, with a good faith estimate of their value if so.
Donors need receipts to claim tax deductions, and charities need consistent receipts to keep donors happy and avoid penalties. The good news is that the IRS does not require a special form. A clear, well-built donation receipt template, filled in correctly, satisfies the rules. This guide covers the US federal requirements for 501(c)(3) organizations and other qualified charities, the fields to include, sample wording you can adapt, and the mistakes that cause problems at tax time. It is general information, not tax advice.
What is a donation receipt?
A donation receipt, also called a charitable contribution acknowledgment or gift acknowledgment, is a written statement from a charity confirming that it received a gift. In the US, the IRS calls the document a "contemporaneous written acknowledgment". It does two jobs. First, it gives the donor the proof they need to deduct the gift. Second, when the donor received something in return, it tells them how much of the payment is actually deductible.
A donation receipt is different from a sales receipt. A sale is an exchange of equal value; a donation is a gift. That is why the receipt must say whether anything was given back. For receipts covering ordinary sales or service payments, use a payment receipt template instead, and see the difference between an invoice and a receipt if you also bill for services.
IRS rules for donation receipts
The main source is IRS Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements (revision 11-2023 at the time of writing). The key points:
The $250 written acknowledgment rule
- A donor cannot claim a federal deduction for any single contribution of $250 or more without a written acknowledgment from the charity.
- The acknowledgment must be "contemporaneous": the donor must receive it by the earlier of the date they file their return or the return's due date, including extensions. Publication 1771 notes charities typically send them by January 31 of the following year.
- The charity is not penalized for failing to acknowledge a gift, but the donor loses the deduction, so in practice every well-run charity sends one.
- Separate gifts under $250 are not added together. Weekly $50 offerings do not trigger the rule even if the annual total exceeds $250.
- Each payroll deduction of $250 or more is treated as a separate contribution.
The $75 quid pro quo disclosure rule
- When a donor pays more than $75 partly as a gift and partly for goods or services, the charity must give a written disclosure statement.
- The statement must tell the donor that the deductible amount is limited to the amount paid above the value of the goods or services, and give a good faith estimate of that value.
- The disclosure can be made when soliciting the gift or when receiving it, and it must be noticeable, not hidden in fine print.
- The penalty for not making a required disclosure is $10 per contribution, up to $5,000 per fundraising event or mailing, unless the charity shows reasonable cause.
Exceptions to know
Items of insubstantial value, such as low-cost items bearing the charity's logo, certain annual membership benefits for payments of $75 or less, and intangible religious benefits do not need to be valued on the receipt. The dollar limits for the token exception are adjusted for inflation each year, so check the current figures on IRS.gov before relying on them.
What to include in a donation receipt template
| Field | Required for $250+ gifts? | Notes |
|---|---|---|
| Charity's legal name | Yes | Use the name on your IRS determination letter |
| Charity's EIN and address | Good practice | Helps donors and preparers verify the organization |
| Donor's name | Good practice | Do not include the donor's SSN; the IRS says it is not needed |
| Receipt number and date issued | Good practice | Makes reissues and audits easier |
| Date the gift was received | Good practice | Determines the tax year of the deduction |
| Cash amount | Yes, for monetary gifts | Cash, check, card, transfer and similar payments |
| Description of noncash property | Yes, for property gifts | Describe it; do not state its value |
| Goods or services statement | Yes | "No goods or services were provided" or a description and value |
| Good faith estimate of value received | Yes, if anything was provided | Also needed for quid pro quo payments over $75 |
| Signature or authorized name | Good practice | A typed name and title is common on emailed receipts |
Sample donation receipt wording
These examples are adapted from the style of the samples in Publication 1771. Replace the bracketed details with your own.
Cash gift with nothing in return
"Thank you for your cash contribution of $300 that [Charity Name] received on [date]. No goods or services were provided in exchange for your contribution."
Gift with a benefit in return
"Thank you for your contribution of $350 that [Charity Name] received on [date]. In exchange for your contribution, we provided a cookbook with an estimated fair market value of $60. The amount of your contribution that is deductible for federal income tax purposes is limited to the excess of your payment over the value of goods and services we provided."
Donated property
"Thank you for your contribution of a used oak baby crib and matching dresser that [Charity Name] received on [date]. No goods or services were provided in exchange for your contribution."
Worked example: a gala ticket
Here is an illustrative quid pro quo calculation. A donor buys two gala tickets at $175 each. The charity estimates the dinner and entertainment are worth $65 per person, based on what a comparable event would cost.
| Line | Amount |
|---|---|
| Payment received (2 × $175) | $350.00 |
| Fair market value of benefits (2 × $65) | $130.00 |
| Amount that may be deductible | $220.00 |
Because the payment is over $75, the charity must give the disclosure statement. Because the payment is $350, which is $250 or more, the donor also needs the written acknowledgment; one receipt can do both jobs if it includes all the required wording. The arithmetic: $350 − $130 = $220.
Noncash gifts, vehicles and volunteer expenses
Gifts of goods follow the same basic rule: describe the items on the receipt, never value them. A good description is specific enough to identify the property, such as "three bags of adult clothing in good condition" or "Dell laptop, model and serial number", without assigning a dollar figure. Larger noncash gifts bring extra paperwork for the donor, such as Form 8283 for noncash deductions above certain amounts and, for some gifts, a qualified appraisal. Donated cars, boats and airplanes have their own rules, and charities that receive them may need to file Form 1098-C. Volunteers who pay their own expenses, such as travel to a convention on the charity's behalf, need an acknowledgment that describes the services they provided if a single expense is $250 or more. Check the current IRS instructions before you design a receipt for any of these special cases.
Annual donation summary receipts
Many charities send one statement in January covering every gift from the previous year. Publication 1771 allows one acknowledgment, such as an annual summary, to cover several contributions of $250 or more. List each gift on its own line with the date and amount, add the goods-or-services statement, and total the year. Keep receipt numbering consistent so a single gift is never acknowledged twice with different figures; a structured sequence like those produced by an invoice and receipt number generator helps.
Recent US law changes also affect donors. Starting with the 2026 tax year, the IRS says eligible taxpayers who do not itemize may deduct up to $1,000 of qualifying cash contributions ($2,000 for married couples filing jointly). Donors who previously did not need receipts may now ask for them, so a reliable template matters more than before. Donors should check the current IRS guidance for details and eligible gift types.
Can you make a donation receipt with our invoice generator?
Not properly. Our online invoice generator creates invoices: the heading is fixed as "Invoice" and it has fields for line items, tax and balance due, not a goods-or-services statement. A donation is not an invoice, and labeling a gift acknowledgment as an invoice could confuse donors and their tax preparers. Use a word processor, your donor management software or a mail-merge letter for donation receipts. If your nonprofit also sells services, such as event space rental or training, that is where the invoice generator fits, and a calm design like the classic invoice template suits most nonprofits.
Common mistakes on donation receipts
- Leaving out the goods-or-services statement. This is the most common reason an otherwise good receipt fails the IRS requirement.
- Valuing donated property. Describe it only. The donor determines the value.
- Including the donor's SSN. Not required, and a privacy risk.
- Sending receipts too late. If the donor files before receiving it, the acknowledgment is not contemporaneous.
- Ignoring event benefits. A gala dinner, auction item or concert ticket must be valued in good faith.
- Calling the receipt an invoice. Gifts are not billed; keep the document title and wording clear.
- Inconsistent records. Receipts should match your donor database and bank deposits. Keep copies for as long as you keep other financial records; our guide on record retention periods gives typical timeframes.
Donation receipt checklist
- Charity legal name, address and EIN
- Donor name (no SSN)
- Receipt number and issue date
- Date each gift was received
- Cash amount, or a description of property without a value
- Statement that no goods or services were provided, or a description and good faith estimate
- Deductibility statement for quid pro quo payments over $75
- Authorized signature or name and title
- Sent before January 31 of the following year
- Copy saved and reconciled to deposits
State rules, foreign rules and specific gift types such as vehicles, securities and large noncash gifts have additional requirements. If your organization handles those, ask a nonprofit accountant to review your donation receipt template once, then reuse it with confidence. More layout ideas are in our templates and design articles.
Frequently asked questions
What must a donation receipt include for the IRS?
For a single gift of $250 or more, the written acknowledgment must include the organization's name, the amount of any cash contribution, a description (but not the value) of any donated property, and a statement of whether the organization provided goods or services in return. If it did, the receipt must describe them and give a good faith estimate of their value. There is no official IRS form.
Do I need to give a receipt for donations under $250?
The written acknowledgment rule applies to single contributions of $250 or more, but donors still need a bank record or written communication from the charity to deduct any cash gift. Many charities therefore send a receipt or thank-you email for every gift. If a payment over $75 is partly a gift and partly for goods or services, a disclosure statement is required regardless.
What is the $75 quid pro quo rule?
When a donor pays more than $75 and receives goods or services in return, such as a dinner ticket, the charity must give a written statement saying that only the amount above the value of those goods or services is deductible, plus a good faith estimate of their value. For example, a $100 payment for a ticket worth $40 means $60 may be deductible.
When should a charity send donation receipts?
The donor must have the acknowledgment by the earlier of the date they file their return or the return's due date, including extensions. In practice, the IRS notes that charities typically send acknowledgments by January 31 of the year after the gift. Sending a receipt promptly after each gift, plus an annual summary, keeps donors well covered.
Should a donation receipt show the value of donated items?
No. For noncash gifts, the charity should describe the property, for example a used oak crib and dresser, but not assign a value. Valuing the property is the donor's responsibility. Larger noncash gifts can trigger additional donor requirements such as Form 8283 and, in some cases, a qualified appraisal, so donors should check the current IRS instructions.
Can a donation receipt be sent by email?
Yes. IRS Publication 1771 says an organization can provide the acknowledgment on paper or electronically, for example by an email addressed to the donor. Letters, postcards and computer-generated forms are all acceptable as long as they contain the required information. Donors should keep the email or a saved PDF with their tax records rather than attaching it to the return.
Does a donation receipt need the donor's Social Security number?
No. IRS guidance says it is not necessary to include the donor's Social Security number or taxpayer identification number on the written acknowledgment. Leaving it off is safer, because receipts are often emailed and stored in less secure places. Include the donor's name and, optionally, address so the receipt is clearly theirs.
Can one annual receipt cover several donations?
Yes. A charity may issue a separate acknowledgment for each gift of $250 or more, or one acknowledgment such as an annual summary covering several gifts. The summary should list each contribution with its date and amount and include the goods-or-services statement. Note that separate gifts under $250 are not added together to reach the threshold.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
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