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Donation Receipt Template (Free Download + AI Generator)
Greg Mitchell | Legal consultant at AI Lawyer
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A donation receipt is the written confirmation a charity or nonprofit gives a donor after a gift. It proves the donation happened, shows the amount (or description of property), and explains whether the donor got anything in return. For many donors, it’s not just a thank-you note, it’s the record they’ll need at tax time.
The scale of giving makes accurate receipts a big deal. One analysis of Giving USA 2025 data notes that Americans gave about $592.5 billion in 2024, a 6.3% increase over 2023. That’s the second-highest total on record, with individuals still providing the majority of gifts. National Philanthropic Trust’s charitable giving statistics highlight just how much money flows through donation pipelines each year.
At the same time, the IRS requires a contemporaneous written acknowledgment from a charity for any single contribution of $250 or more if the donor wants to claim a deduction. That acknowledgement must describe the gift and state whether any goods or services were received in return. A well-written donation receipt template makes this easy and consistent for both sides.
Download the free Donation Receipt Template or customize one with our AI Generator, then have a local attorney review before you sign.
1. What Is a Donation Receipt?
A donation receipt is a written record a charitable organization gives a donor to confirm a contribution. It can be on paper or electronic, but it should include enough detail to satisfy tax rules and internal records: who gave, who received, what was given, when, and whether anything was provided in return.
For nonprofits, donation receipts serve three roles at once:
Tax substantiation for donors who claim deductions
Compliance evidence showing the organization followed the rules
Relationship tool that confirms the gift and reinforces trust
Good receipts don’t need to be long, but they do need to be accurate, consistent, and issued on time. A template keeps every receipt aligned with legal requirements and makes it easier for staff or volunteers to follow the same pattern.
2. Why Donation Receipts Matter in 2026?
Donation receipts matter in 2026 for both tax and trust reasons.
From the tax side, the IRS makes clear that donors who want to deduct contributions of $250 or more must have a contemporaneous written acknowledgment from the charity, a simple bank record is not enough at that threshold. Guidance from consumer tax resources also explains that non-cash donations between $250 and $500 generally require such an acknowledgment, and that donors should secure the receipt at the time of the donation rather than trying to recreate it later.
From the nonprofit side, fundraising and donor-management guidance stresses that receipts are “official documentation” donors rely on at tax time and a visible sign of the organization’s professionalism. DonorPerfect’s overview of tax receipts emphasizes that timely, accurate receipts both help donors and demonstrate accountability.
Finally, with Americans giving well over $500 billion a year, and individuals representing roughly two-thirds of all charitable giving, even small breakdowns in receipt practices can affect a lot of people. Donation receipts are the small document that keeps this huge system running fairly.
3. Key Clauses and Components
Organization and Donor Details: Clearly state the organization’s legal name, address, and tax ID (if applicable), along with the donor’s name and, where helpful, contact information.
Date of Contribution: Include the actual date the donation was received, not just the date the receipt was generated.
Amount of Cash Contribution: For cash gifts, state the exact amount received in the currency used.
Description of Non-Cash Property: For non-cash donations, describe the property donated (for example, “10 used hardcover books”) rather than assigning a dollar value on the receipt unless your local rules say otherwise.
Goods or Services Statement: Clearly say whether the organization provided any goods or services in exchange for the contribution. If not, include a statement like “No goods or services were provided in exchange for this contribution.”
Value of Goods or Services (If Any): If the donor received something in return (like a dinner or premium), provide a good-faith estimate of its fair market value so the donor knows which portion is deductible.
Quid Pro Quo Language: Where required, include explicit language clarifying that only the portion of the payment exceeding the value of goods/services may be tax-deductible.
Tax Status Statement: Briefly confirm the organization’s status (for example, a public charity under the relevant section of the tax code), if applicable in your jurisdiction.
Running Total or Year-End Summary (Optional): Some organizations include a year-to-date total on annual receipts, as long as the underlying individual contributions are also properly documented.
Authorized Signature or Contact: Include a signature block or at least a contact name and email/phone for donor questions.
Record Reference or Receipt ID: Add an internal reference number that matches the organization’s accounting or CRM system for easier tracking.
4. Legal Requirements by Region
Thresholds for Written Acknowledgment: In the U.S., donors generally need a contemporaneous written acknowledgment from the charity for each contribution of $250 or more to claim a deduction.
Quid Pro Quo Disclosure Rules: Many jurisdictions require charities to disclose the fair market value of goods or services provided in return for a donation above a certain amount.
Content Requirements: Laws or guidance may specify minimum elements (such as date, amount, and goods/services statement) that must appear on receipts.
Non-Cash Donations: Additional documentation (including appraisal requirements at higher values) may apply for non-cash gifts, and receipts usually need accurate descriptions.
Retention Expectations: Even where not spelled out in statute, regulators typically expect charities to retain copies or electronic records of receipts as part of their books and records.
Local Counsel Input: A local attorney should confirm that the template aligns with current tax and charity law in the relevant jurisdiction.
5. How to Customize Your Donation Receipt
Match Your Legal Status: Reflect whether you are a public charity, foundation, religious organization, or other type of entity recognized in your jurisdiction.
Align with Your Gift Types: If you regularly receive non-cash property (vehicles, stock, crypto, goods), add tailored language and fields for those gifts.
Adjust for Recurring Gifts: Create versions that work for one-time donations and recurring monthly or payroll contributions, including annual summary options.
Incorporate Branding Carefully: You can add logos and design elements, but keep key legal content clear and easy to read.
Language and Localization: Offer versions in languages your donor base uses, and localize currency, date formats, and legal references.
Digital vs. Paper Workflows: Customize the template for email or portal delivery if you typically issue receipts electronically, while keeping a printable version available.
6. Step-by-Step Guide to Drafting and Using Donation Receipts
Step 1-Identify legal requirements: Confirm what your jurisdiction requires for written acknowledgments, quid pro quo disclosures, and non-cash contributions.
Step 2-Build a core template: Draft a base receipt that includes organization info, donor details, date, amount or description of gift, and goods/services language.
Step 3-Add variants for common situations: Create versions for cash, non-cash, event tickets, and mixed payments (part gift, part benefit).
Step 4-Integrate with your systems: Connect the template to your donor database or accounting software so data flows in reliably.
Step 5-Define timing rules: Set clear internal rules for when receipts are issued (immediately, nightly batch, or periodic summaries) and for year-end statements.
Step 6-Train staff and volunteers: Make sure everyone who touches donations understands when and how to issue receipts, and what must never be changed or omitted.
Step 7-Review samples regularly: Periodically pull a sample of receipts to confirm that all required elements are present and accurate.
Step 8-Update with law or policy changes: When tax laws, thresholds, or internal practices change, revise the template and communicate updates to the team.
7. Tips for Practical Compliance and Donor Experience
Use plain, respectful language:
Donors should be able to understand the receipt without legal training.
Be consistent on thresholds:
Apply the same rules for when receipts are issued, so donors are treated fairly.
Include a genuine thank-you:
The receipt is also a relationship touchpoint; a short, sincere thanks goes a long way.
Avoid promising deductibility you can’t guarantee:
You can say a contribution “may be tax-deductible,” but the donor’s actual tax benefit depends on their personal situation.
Make receipts easy to find later:
Offer re-issue options or self-service access so donors can retrieve past receipts without heavy manual work.
8. Checklist Before You Finalize
Organization name, address, and tax ID are correct
Donor name and contribution date are accurate
Amount (or property description) is correctly stated
Goods/services statement is included and clear
Fair market value of any benefits is reasonably estimated
Language aligns with local tax rules and terminology
Internal reference or receipt ID is present for records
Download the Full Checklist Here
9. Common Mistakes to Avoid
Leaving out the goods/services statement: Without it, donors may not be able to substantiate their deduction for larger gifts.
Combining multiple gifts in a confusing way: Year-end summaries should still make each underlying contribution clear enough for tax records.
Assigning values to used goods inappropriately: In some jurisdictions, charities should describe property but not assign dollar values for second-hand items; donors determine fair market value themselves.
Issuing receipts with the wrong date: Using the wrong contribution date can cause problems if donations fall near year-end.
Promising deductibility for ineligible gifts: Some payments (for example, certain membership or event purchases) may not be fully deductible; the receipt should reflect that.
Failing to keep copies: If the organization cannot reproduce receipts or support its own records, it weakens both compliance and donor confidence.
10. FAQs
Q: What is a donation receipt in simple terms?
A: A donation receipt is a written confirmation from a charity or nonprofit that you made a gift, usually showing the date, amount or description of property, and whether you received anything in return. Donors use it as proof for their own records and, in many countries, to support tax deductions for qualifying contributions.
Q: When does a donor actually need a formal donation receipt?
A: In the U.S., the IRS expects donors to have a bank record or written communication for any cash gift, and a contemporaneous written acknowledgment from the charity for any single contribution of $250 or more if they want to deduct it. Other countries have their own thresholds and documentation rules, so donors and nonprofits should always check the guidance that applies where they operate.
Q: What information should always be included on a donation receipt?
A: At minimum, most receipts will include the charity’s name and contact details, the donor’s name, the date of the gift, the amount (for cash gifts) or a clear description of non-cash property, and a statement saying whether any goods or services were provided in return. For quid pro quo situations, the receipt should also provide a good-faith estimate of the value of those goods or services so the donor can tell what portion might be deductible.
Q: Can a donor claim a tax deduction for a gift without any receipt?
A: For very small gifts, some tax systems may allow a bank statement or credit card record to serve as sufficient proof. But once a contribution crosses certain thresholds (for example, $250 per gift in the U.S.), donors generally need a proper written acknowledgment from the charity to deduct it. Because rules differ by jurisdiction and by gift type, donors should keep records and consult a tax advisor for their specific situation.
Disclaimer
This article is for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Always consult a licensed attorney in your region before drafting, signing, or relying on a Donation Receipt.
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A clear Donation Receipt template helps nonprofits stay compliant and helps donors feel confident about their gifts. It turns a routine administrative task into a simple, repeatable process that protects both sides and supports long-term trust.
Download the free Donation Receipt Template or customize one with our AI Generator, then have a local attorney review before you sign.
