Written acknowledgment for charitable contributions

From IRS.gov

For convenience (and as permitted), we've copied the article contents below. 


Full context and additional reference material(s) should be reviewed at:

https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments

The written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the following information:

  • name of the organization;
  • amount of cash contribution;
  • description (but not value) of non-cash contribution;
  • statement that no goods or services were provided by the organization, if that is the case;
  • description and good faith estimate of the value of goods or services, if any, that organization provided in return for the contribution; and
  • statement that goods or services, if any, that the organization provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case.

In addition, a donor may claim a deduction for contributions of cash, check, or other monetary gifts only if the donor maintains certain written records.

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