What is a donation receipt?
A donation receipt is a written acknowledgment from a charity, church, school or other nonprofit confirming that it received a gift from a donor. Donors rely on it as proof when they claim a charitable deduction, and organizations use it to keep clean donation records and thank supporters.
When do you need one? (US rules)
Under IRS rules, explained in Publication 1771:
- Gifts of $250 or more. A donor cannot claim a federal deduction for any single contribution of $250 or more without a contemporaneous written acknowledgment from the organization. "Contemporaneous" means the donor has it by the earlier of the date they file their return or the return's due date (including extensions). Many charities send acknowledgments by January 31.
- Any cash gift. For monetary gifts of any size, the donor needs a bank record or a written communication from the charity showing its name, the date and the amount. A receipt covers this.
- Quid pro quo payments over $75. If a donor pays more than $75 and receives something in return, such as a gala dinner, the charity must give a written disclosure stating that only the amount above the value of the goods or services is deductible, with a good-faith estimate of that value. The penalty for failing to do so is $10 per contribution, up to $5,000 per event or mailing.
Separate gifts under $250 are not added together for the $250 rule, and one annual summary can acknowledge several gifts. Outside the US, rules differ: the UK, Canada, Australia and India each have their own receipt requirements, so verify with your national tax authority.
What to include (IRS written acknowledgment checklist)
- Name of the organization
- Donor name
- Date of the contribution
- Amount of any cash contribution (cash, check, card or transfer)
- For non-cash gifts, a description of the property, but not its value; valuing the item is the donor's job
- A statement of whether any goods or services were provided in exchange, for example "No goods or services were provided in exchange for this contribution."
- If goods or services were provided, a description and a good-faith estimate of their value
- If the only benefit was an intangible religious benefit, a statement saying so
The IRS does not require the donor's Social Security number on the acknowledgment, and you should not ask for it. Many organizations also add their EIN and 501(c)(3) status, which donors find helpful.
Worked example
Riverside Food Bank receives two gifts from the same donor: $500 in cash on March 3 and a $250 check on October 12. It issues one year-end receipt, DR-2026-118, listing both:
| Gift | Date | Amount |
|---|---|---|
| Cash contribution – General Fund | Mar 3, 2026 | $500.00 |
| Check #2041 – Youth Scholarship Fund | Oct 12, 2026 | $250.00 |
| Total contributions | $750.00 |
The notes say: "No goods or services were provided in exchange for this contribution." If the donor had instead paid $150 for a benefit dinner with a fair market value of $60, the receipt would state that $60 of goods were provided and that the deductible amount is limited to $90.
Tips and common mistakes
- Do not value donated items. For a donated laptop or bag of clothes, describe it ("Dell laptop, 2021, good condition") and leave the value to the donor.
- Never skip the goods-or-services statement. Without it, the acknowledgment may not satisfy the IRS for gifts of $250 or more.
- Send receipts promptly. A receipt the donor gets after filing does not count for the $250 rule.
- Vehicles and large non-cash gifts have extra rules. Donated cars, boats and airplanes claimed at more than $500 use Form 1098-C, and donors claiming non-cash gifts over $500 file Form 8283.
- Number every receipt. Sequential receipt numbers make audits and donor queries far easier.
How to use the donation receipt generator
- Enter your organization's name, address and logo. Add your EIN in the notes if you like.
- Enter the donor's name and address.
- Set the receipt number and the donation date.
- Add each gift as a line item. For non-cash gifts, describe the item and leave the amount at zero.
- Check the notes for the goods-or-services statement, choose one of 30 designs and download the PDF.
Nothing is uploaded; donor details stay in your browser. For ordinary sales receipts, use the receipt maker.
This page is general information, not legal or tax advice. Confirm current requirements with the IRS or a tax professional.
Frequently asked questions
When does a donor need a written receipt from a charity?
In the US, a donor needs a contemporaneous written acknowledgment for any single contribution of $250 or more, and a bank record or written receipt for any cash gift of any amount, according to IRS Publication 1771.
What does "no goods or services were provided" mean?
It tells the donor and the IRS that the donor received nothing in return, so the full amount may be deductible. If something was provided, the receipt must describe it and give a good-faith estimate of its value instead.
Should I put a value on donated items?
No. For non-cash gifts, the IRS expects the charity to describe the property but not value it; determining the fair market value is the donor's responsibility.
Can I send one receipt for several donations?
Yes. An annual or periodic statement listing each gift with its date and amount is acceptable, as long as it includes the required goods-or-services statement.
Does this work for charities outside the US?
You can use the generator anywhere, but receipt requirements vary by country, so check your national tax authority's rules for what an official donation receipt must contain.
