January is when people start gathering paperwork for their taxes. A clear giving statement from you is one less thing for them to chase, and for bigger gifts, it's the paper they need to claim the deduction.
The $250 rule
IRS Publication 1771 says a donor can't claim a federal deduction for any single gift of $250 or more without a written acknowledgment from you. Strictly speaking, getting it is the donor's job, and you won't be fined if you skip it. But without it, their deduction won't hold up. So send it.
Each gift counts on its own. Two $150 gifts don't trigger the rule. One $300 gift does.
What it has to say
Publication 1771 lists what goes in:
- Your organization's name.
- The amount of any money given. Cash, checks, cards and online payments all count.
- For gifts of property, a description of what was given, but not its value. Putting a value on it is the donor's job.
- A statement that you gave nothing in return, if that's true.
- If you did give something in return, like a dinner ticket, a description of it and a good-faith estimate of its value.
Put the date of each gift on it too, so donors can match it to their own records.
When it has to arrive
The donor needs it by the day they file their return or the return's due date, extensions included, whichever comes first. Early filers move fast, so aim to send statements in January.
One statement can cover the whole year
You don't need a separate letter for every gift. Publication 1771 says one acknowledgment, like a yearly summary, can cover several gifts. Email works too: the IRS accepts an acknowledgment sent electronically.
Gifts with something in return
If someone pays more than $75 and gets something back, like a gala ticket, you owe them a written disclosure. It says how much of the payment is deductible and gives a good-faith estimate of what they received. Skip it, and Publication 1771 sets the penalty at $10 per contribution, up to $5,000 per event or mailing. There are exceptions for small tokens and some membership benefits, so check the publication if that's you.
A simple template
[Organization name]
[Address] · EIN [number]
Dear [Donor name],
Thank you for your support in 2026. Here is a record of your gifts:
[Date] · [Amount]
[Date] · [Amount]
Total: [Amount]
No goods or services were provided in exchange for these gifts.
[A sentence or two about what the gifts made possible this year.]
[Name], [Title]
The EIN isn't on the IRS's required list, but a donor's tax preparer will be glad to see it.
Make it warm
The rules make a statement accurate. The last sentence makes it a thank-you. The National Council of Nonprofits calls prompt, thoughtful thanks central to good fundraising. Name one real thing their gifts did, and the statement stops feeling like a receipt.
Keep reading
- Charitable contributions: written acknowledgments (opens in a new tab), from the IRS
- Gift acknowledgments: saying thank you to donors (opens in a new tab), from the National Council of Nonprofits
This guide is general information, not tax advice.
Sources
- IRS Publication 1771 (Rev. 11-2023), Charitable Contributions, Substantiation and Disclosure Requirements (opens in a new tab)
- IRS, Charitable contributions, written acknowledgments (opens in a new tab)
- National Council of Nonprofits, "Gift Acknowledgments, Saying Thank You to Donors" (opens in a new tab)
Updated October 9, 2026