What the IRS requires on a donation acknowledgment

If your organization accepts tax-deductible gifts, your donors depend on you for the paperwork behind their deduction. Here are the rules in plain English, with links to the IRS sources.

Updated October 2026

The short version

For any single gift of $250 or more, a donor needs a written acknowledgment from you. Without it they cannot claim the deduction.
For smaller gifts of money, a donor needs a bank record or something in writing from you that shows your name, the date and the amount.
One year-end statement that lists every gift covers both.
It has to reach the donor before they file their tax return.
Starting with the 2026 tax year, donors who don't itemize can deduct some cash gifts too, so more of your donors will want a statement.

Gifts of $250 or more

The acknowledgment has to be in writing and include:

the name of your organization
the amount of a cash contribution
a description, but not the value, of a non-cash contribution
a statement that no goods or services were provided in return, if that is the case
a description and good-faith estimate of the value of any goods or services you did provide
a statement that the goods or services were entirely intangible religious benefits, if that is the case

The $250 line applies to each gift on its own. Someone who gives $100 every month has no single gift of $250 or more, even though their total is $1,200. They still need a record of each gift, which is the next rule.

Smaller gifts of money

For any gift of cash, check or other money, whatever the amount, the donor has to keep a record. It can be a bank record, or a written communication from the charity showing the charity's name, the date and the amount. Cash leaves no bank record, so for cash gifts your statement may be the only proof the donor has.

The deadline

The donor must receive the acknowledgment by the earlier of two dates: the day they file their return for the year of the gift, or the due date of that return, including extensions. An acknowledgment that arrives after the donor has filed is too late.

No IRS rule says January 31, but that is the practical target, because donors who file early start in February.

Format

One statement can cover the year. The IRS says one acknowledgment, such as an annual summary, may be used for several gifts.
Paper or email. Both are acceptable.
No Social Security number. The IRS says it is not necessary to include the donor's.
No required form. Letters, postcards and computer-generated forms are all fine.

When the donor got something in return

If a donor pays more than $75 and receives goods or services in exchange, the payment is partly a gift and partly a purchase. You must give the donor a written disclosure that says two things: that the deductible amount is limited to what they paid minus the value of what they received, and your good-faith estimate of that value.

For example, a donor pays $100 for a fundraising dinner worth $40. The deductible gift is $60, and because the payment was more than $75, the disclosure is required.

The penalty for leaving it out is $10 per contribution, up to $5,000 per fundraising event or mailing. Token items of insubstantial value do not have to be described.

Gifts that aren't money

For property, stock, vehicles and other non-cash gifts, describe what was given and do not state a value. Valuing the gift is the donor's job. Statement Press statements cover gifts of money, so write these acknowledgments separately.

What changed for the 2026 tax year

Donors who take the standard deduction

Beginning with tax year 2026, a taxpayer who does not itemize can deduct up to $1,000 of cash contributions, or $2,000 if married and filing jointly. Only gifts of money to eligible charities count. Gifts to donor-advised funds and supporting organizations do not, and neither do gifts of clothing, stock or other property.

Donors who itemize

Beginning in 2026, itemizers can deduct only the part of their charitable giving that is more than 0.5% of their adjusted gross income.

What it means for your organization

Most taxpayers take the standard deduction. In recent years those donors had no tax reason to keep giving records, and some organizations sent statements only to donors with gifts of $250 or more. From 2026 on, a donor who gave $40 a month has a deduction to claim and needs a record to back it up. Expect more requests in January, and consider sending a statement to every donor.

Wording you can use

“No goods or services were provided in exchange for these contributions.”
“No goods or services were provided in exchange for these contributions other than intangible religious benefits.”
“In exchange for your payment of $100 on May 3, you received a dinner with an estimated value of $40.”

The giving statement template shows where the sentence goes.

Build statements that meet these rules

Paste your giving records and Statement Press makes a statement for every donor, with each gift's date and amount, the total, and the wording above. Free for up to 5 statements per file.

Make my statements

Sources

This page is general information, not tax or legal advice. Rules change, so check the IRS sources above or ask your accountant before relying on it.