What every 501(c)(3) donation receipt needs
For donations of $250 or more, the IRS requires a contemporaneous written acknowledgment from the charity. "Contemporaneous" means the donor receives the receipt before they file their tax return (or before the return is due — whichever is earlier). Without a compliant receipt, the donation isn't deductible — even if it really happened.
- •Charity's legal name (and EIN, ideally)
- •Date of the donation
- •Amount of cash, or description of non-cash items (without a dollar value)
- •A statement that no goods or services were provided in exchange — or, if some were, a description and good-faith estimate of their value
- •Donor's name (and address for donations over $250)
Cash vs. in-kind
For cash donations, the receipt lists the dollar amount. For in-kind (non-cash) donations like clothing or furniture, the receipt describes the items but doesn't assign a value — valuation is the donor's responsibility, and putting a number on a charity-issued receipt can complicate the donor's return.
If the donor's total non-cash donations for the year exceed $500, they'll also need to file Form 8283.
FAQ
Can a charity put a dollar value on in-kind donations?
No — describe the items but don't assign FMV. The donor handles valuation.
Do I need a receipt for every donation?
A bank record or written receipt is required for any donation. For donations of $250 or more, the IRS requires a written contemporaneous acknowledgment.
Is this template IRS-compliant?
Yes, when fully filled out. Make sure the goods-and-services statement is included on every receipt over $250.