What is a donation receipt?
A donation receipt is a written acknowledgment from a nonprofit organization to a donor confirming that a charitable contribution was received. It provides the donor with the documentation they need to claim a tax deduction on their federal income tax return.
Donation receipts are essential for both the donor and the nonprofit. The donor needs the receipt to substantiate their deduction, especially for contributions of $250 or more where the IRS requires written acknowledgment. The nonprofit benefits from providing receipts promptly — donors who receive professional acknowledgments are more likely to give again.
The receipt doesn’t need to be elaborate, but it must contain specific information to satisfy IRS requirements. Getting this right protects both the donor’s deduction and the nonprofit’s credibility.
What should a donation receipt include?
An IRS-compliant donation receipt includes:
- Organization Details: The nonprofit’s legal name, address, and EIN (Employer Identification Number)
- Donor Details: The donor’s full name and address
- Donation Information: The date the contribution was received and the amount (for cash donations) or a description (for non-cash donations)
- Goods or Services Statement: A statement of whether the organization provided any goods or services in exchange for the donation. If yes, a good-faith estimate of their value
- Tax-Exempt Status: A statement that the organization is a 501(c)(3) tax-exempt organization and that the donation is tax-deductible to the extent allowed by law
- Receipt Number: A unique identifier for record-keeping and reference
Last updated: March 2026