What Must a Donation Acknowledgment Include?

A short, plain-English summary of IRS Publication 1771 (Rev. 11-2023), Charitable Contributions: Substantiation and Disclosure Requirements. It's a summary, not tax or legal advice. Read the publication or ask a tax professional for your situation.

When donors need one

• Any single gift of $250 or more: the donor needs a written acknowledgment from the organization to claim a deduction. One annual statement can cover several such gifts.
• Smaller gifts: the donor needs a bank record or a written communication from the charity showing the organization's name, the date and the amount.
• Separate gifts are not added together. Weekly offerings under $250 each don't become a $250 gift just because the yearly total is higher.

What the acknowledgment should contain

1. The name of the organization
2. The amount of any cash contribution (cash, check, card, online)
3. A description, but not the value, of any non-cash contribution (property)
4. A statement that no goods or services were provided in return, if that was the case
5. If goods or services were provided, a description and a good-faith estimate of their value
6. If only intangible religious benefits were provided, a statement saying so

The donor's Social Security number is not needed. There's no IRS form: letters, postcards, emails and computer-generated statements are all acceptable.

Timing

The donor must have it by the earlier of the date they file their return or the return's due date (including extensions). Pub. 1771 notes that charities typically send acknowledgments by January 31 of the following year.

Common wording

• "No goods or services were provided in exchange for these contributions."
• Churches: "No goods or services were provided in exchange for these contributions other than intangible religious benefits."

Examples from Pub. 1771 include: "Thank you for your cash contribution of $300 that (organization's name) received on December 12, 2015. No goods or services were provided in exchange for your contribution."

Quid pro quo gifts over $75

If a donor pays more than $75 and gets something back (like a dinner ticket), the organization must give a written disclosure saying only the amount above the value of what they received may be deductible, with a good-faith estimate of that value. There are exceptions for token items, some membership benefits and intangible religious benefits. See Pub. 1771 for details and current dollar limits.

Other things Pub. 1771 covers

Payroll deductions, non-cash gifts (see Form 8283 and Pub. 526), unreimbursed volunteer expenses, and vehicle donations (Pubs. 4302 and 4303) have extra rules. Check the publication.

Source: IRS Publication 1771 (PDF) and the IRS page Charitable organizations: substantiation and disclosure requirements. Last checked September 2026.