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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.

Additional Information:

Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements

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Page Last Reviewed or Updated: 12-Apr-2017