Donation receipt template

Sample donation receipt

A food pantry acknowledges a $300.00 gift paid by check. Because the gift is $250 or more, the donor needs a written acknowledgment to deduct it, so the receipt carries the organization’s name, the amount and the statement that nothing was given in return.

What the IRS says a donation receipt must show

For a single contribution of $250 or more, the donor needs a written acknowledgment from the charity. The IRS lists what it must contain (IRS: Charitable contributions, written acknowledgments):

• The name of the organization.
• The amount of a cash contribution (cash, check or other money).
• A description, but not the value, of a non-cash contribution. Valuing donated goods is the donor’s job, not the charity’s.
• A statement that no goods or services were provided in exchange, if that is the case.
• Or a description and good-faith estimate of the value of any goods or services the donor did receive.
• A statement that any goods or services were only intangible religious benefits, if that applies.

There is no prescribed format: a letter, a printed receipt or a PDF all work if they carry this information. The donor generally needs it no later than the date they file their return for the year of the gift (IRS: Substantiating charitable contributions). Most charities also print their EIN and the date the gift was received, as the sample does; those two are not on the IRS list above.

When the donor gets something back (over $75)

If a donor pays more than $75 and receives goods or services in return, such as a dinner ticket, the charity must give a written disclosure that tells the donor the deductible amount is limited and gives a good-faith estimate of the fair market value of what they received. The penalty for leaving it out is $10 per contribution, up to $5,000 per fundraising event or mailing (IRS: Charitable contributions, quid pro quo contributions).

The IRS lists exceptions: goods of insubstantial value, purchases with no gift element such as a gift-shop sale, intangible religious benefits, and some annual membership benefits for $75 or less a year (IRS: Charitable contributions, quid pro quo contributions). The amounts in the table are examples.

Donation receipt wording you can copy

• Nothing given in return: “No goods or services were provided in exchange for this contribution.”
• Something given in return: “In exchange for your contribution of $100.00, you received a dinner with an estimated fair market value of $40.00. The amount of your contribution that is deductible for federal income tax purposes is limited to $60.00.”
• Only a religious benefit: “The only benefit you received in exchange for this contribution was an intangible religious benefit.”
• Goods donated: describe the items, for example “Two boxes of children’s winter coats, used, good condition”, and leave the amount empty.

Put the wording in the receipt’s notes. The sample also says the organization is a 501(c)(3) and asks the donor to keep the receipt; neither sentence is required by the IRS list.

How to make the receipt in Billpad

1. Put the organization’s legal name, address and EIN at the top.
2. Under Received from, enter the donor’s name and address.
3. Add a line for the gift with the date received in its description. For goods, describe them and leave the price at zero.
4. Choose how it was paid and add the check number or transfer reference.
5. Enter the Amount paid so the receipt is stamped PAID, and put the statement from the wording above in the notes.
6. Download the PDF and send it to the donor. Receipt numbers continue on their own, so every gift has its own number.

This page is general information for US charities, not tax advice. Rules for what a donor can deduct, and for gifts in other countries, are not covered here.

Related templates

For other payments, use the receipt generator. Landlords can start from the rent receipt template, and pledges paid in installments can be tracked with the partial payment receipt template.