Fundraising & Campaigns
The sentence most donation receipts leave out
Gifts of $250 or more need a written acknowledgment, and most receipts leave out the one sentence donors need to claim the deduction.
By The Editors · The Game of Giving
The BriefFundraising & Campaigns
A donor who gives $250 or more in a single contribution cannot claim a federal deduction for it without a contemporaneous written acknowledgment from the charity. The acknowledgment has to include the amount of cash given, or a description of donated property, and a statement of whether the organization provided any goods or services in exchange.
That last part is the one most often missing. If nothing was provided, the receipt should say so directly, with a sentence such as "No goods or services were provided in exchange for this contribution." If something was provided, the receipt needs a description and a good-faith estimate of its value.
"Contemporaneous" has a specific meaning. The donor must have the acknowledgment by the earlier of the date they file their return or the return's due date, including extensions.
Most online giving platforms let you edit the text of automated receipts. Check yours today. The Playbook chapter on donations and tax receipts covers event tickets, auctions, and non-cash gifts.
General information for donors and nonprofit leaders, not legal or tax advice. How we report is set out in our editorial guide.
