Donation Receipts Explained: What You Need for Every Kind of Gift

Cash gifts of any size

For any monetary gift (cash, check, card, transfer or payroll deduction), keep either a bank record (canceled check, bank or card statement) or a written communication from the charity showing its name, the date and the amount. Cash dropped in an offering plate with no record isn't deductible, so use envelopes or give electronically.

Single gifts of $250 or more

For any single contribution of $250 or more, you need a contemporaneous written acknowledgment from the charity. "Contemporaneous" means you have it by the time you file your return (or its due date, including extensions). It must include:

• The amount of cash, or a description (not the value) of property given.
• Whether the charity provided any goods or services in return.
• If so, a description and good-faith estimate of their value. (Intangible religious benefits only need to be noted as such.)

Separate gifts aren't added together for this rule: twelve monthly gifts of $50 each don't need a written acknowledgment, though a year-end statement is helpful. Payroll gifts can be documented with a pay stub or W-2 plus a pledge card.

The $75 quid pro quo rule

When you pay more than $75 and get something back, such as a banquet dinner, concert ticket or gift, the charity must give you a written statement estimating the value of what you received. Only the amount above that value is a contribution. Example: a $150 gala ticket with a $60 dinner is a $90 gift.

Clothing, furniture and other goods

• Get a receipt showing the charity's name, date and a description of the items. Keep your own list with values.
• Clothing and household items must be in good used condition or better.
• If your total noncash deduction is over $500, file Form 8283 with your return.
• For an item or group of similar items valued at more than $5,000, you generally need a qualified appraisal (publicly traded stock is an exception).
• Donated vehicles claimed at more than $500 have special rules; the charity usually provides Form 1098-C.

The date of a gift

• A mailed check counts on the date it's mailed.
• A credit card gift counts on the date it's charged, even if you pay the bill next year.
• A pledge isn't a gift until you pay it.

Keep it organized

Make one folder (paper or digital) per year. Log each gift in the Donation Tracker, which flags gifts of $250 or more that still need an acknowledgment. Rules on what's deductible changed for 2026; see 2026 deduction rules.

This is general information, not legal or tax advice. Rules change and situations differ; check the sources above or ask a tax professional before you rely on a specific number.