What disclosures is a charitable organization required to make to its donors? If a charitable organization receives a quid pro quo contribution of greater than $75, it must provide the donor with a written disclosure statement. The written disclosure statement must inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of the amounts of the contribution that is over the value of the goods or services provided by the organization. The written disclosure statement must also provide the donor with a good faith estimate of the value of the goods or services provided by the organization. The IRS Required Disclosures course explains disclosure requirements for tax-exempt organizations.