A donation receipt template that meets IRS rules needs your organization's name, the gift amount (or a description of donated goods, with no value), the date, and a statement about whether the donor received anything in return. Below are four copy-ready receipts for the gifts small nonprofits actually get: cash or check, recurring, in-kind, and gifts with a benefit.
Quick answer
What should a donation receipt include?
A nonprofit donation receipt should show the organization's name, the donor's name, the date, the cash amount or a description of non-cash items (never their value), and either "No goods or services were provided in exchange for this contribution" or a description and good-faith value of what the donor received.
General information, not tax or legal advice. Rules checked against IRS Publication 1771 (Rev. 11-2023) on November 2026.
What every donation receipt for tax purposes must include
The IRS has no official receipt form. Its page on charitable contributions and written acknowledgments lists what the document must say for any single gift of $250 or more. Use the same lines for smaller gifts too: donors need a written record with your name, the date and the amount for any cash gift.
| Line on the receipt | When it applies | Example |
|---|---|---|
| Organization name | Always | Maple Street PTO |
| Donor name and date received | Always (date is required for cash records) | Jane Ortiz, 03/14/2026 |
| Cash amount | Cash, check, card, online | $300.00 |
| Description of items | In-kind gifts | 12 new board games |
| No goods or services statement | Donor got nothing back | Standard sentence |
| Benefit and its estimated value | Donor got a meal, ticket or item | Dinner valued at $45 |
| EIN | Optional, but helpful | 12-3456789 |
You do not need the donor's Social Security number. For the deeper "why" behind each line, see our explainer on IRS donation acknowledgment letter requirements.
Template 1: cash or check donation receipt
Use this for a one-time gift by cash, check, card or an online payment. It is the standard 501(c)(3) donation receipt template.
Template: Cash or check donation receipt
[Organization name]
[Address] | [Email] | EIN [optional]
Donation Receipt
Receipt no.: [0001]
Donor: [Full name]
Address: [Street, city, state ZIP]
Date received: [MM/DD/YYYY]
Amount: $[0.00]
Method: [Cash / Check #___ / Card / Online]
Thank you for your contribution of $[amount] to [Organization name], received on [date]. No goods or services were provided in exchange for your contribution.
[Organization name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Please keep this receipt for your tax records.
[Name], [Title]
Only use the 501(c)(3) sentence if it is true. Many PTOs and booster clubs are not their own 501(c)(3); our guide on whether a donation to a PTO is tax deductible covers how to check.
Template 2: recurring gift receipt
For monthly donors, each payment is a separate gift. IRS Publication 1771 says one acknowledgment, such as an annual summary, may cover several gifts, so a short email after each payment plus one summary in January works well.
Template: Recurring gift receipt (annual summary)
[Organization name] | [Address] | EIN [optional]
Recurring Gift Summary, January 1 to December 31, [year]
Donor: [Full name]
[01/05/year] $[25.00]
[02/05/year] $[25.00]
[continue for each payment]
Total: $[300.00]
Thank you for giving every month. No goods or services were provided in exchange for these contributions.
Churches sending one statement for all members can use our church contribution statement template, which adds the "intangible religious benefits" wording.
Template 3: in-kind donation receipt template
For donated goods, describe the items in enough detail that the donor can value them later. Do not write a dollar amount: Publication 1771 says the acknowledgment includes "a description (but not the fair market value)" of donated property. Valuing it, and filing Form 8283 when a non-cash deduction is over $500, is the donor's job.
Template: In-kind donation receipt
[Organization name] | [Address] | EIN [optional]
In-Kind Donation Receipt
Donor: [Full name or business name]
Date received: [MM/DD/YYYY]
Description of donated items: [Quantity, item, condition, brand or model where relevant, e.g. "Three new Dell laptops, model ___, in original boxes"]
Thank you for your contribution of the items described above, received on [date]. No goods or services were provided in exchange for your contribution. [Organization name] has not assigned a value to these items; please consult your tax advisor about valuation.
Volunteer time and donated services are generally not deductible, so don't issue a receipt that values hours. Pair this receipt with a warmer note using our thank-you letter for an in-kind donation. Donated cars, boats and planes claimed at over $500 follow separate IRS rules.
Template 4: gift with a benefit (quid pro quo)
If a donor pays more than $75 and gets something back (a dinner, a concert ticket, a gift basket), you must give a written disclosure with a good-faith estimate of the benefit's value. The donor can deduct only the amount above it. The penalty for skipping it is $10 per contribution, up to $5,000 per event or mailing.
Template: Quid pro quo receipt
[Organization name] | [Address] | EIN [optional]
Donor: [Full name]
Date received: [MM/DD/YYYY]
Payment: $[150.00] for [two tickets to the Spring Gala]
Thank you for your payment of $[150.00] to [Organization name], received on [date]. In exchange, you received [two dinners] with an estimated fair market value of $[90.00]. The amount of your contribution that is deductible for federal income tax purposes is limited to the excess of your payment over that value: $[60.00].
Small logo items can be ignored under the IRS token rules (for 2023, items costing $12.50 or less in total for a payment of at least $62.50; amounts adjust yearly). For auction winners, see whether silent auction purchases are tax deductible.
Email vs paper receipts
| Factor | Email receipt | Paper receipt |
|---|---|---|
| Accepted by the IRS | Yes | Yes |
| Cost | Free | Paper and postage |
| Speed | Same day | Several days |
| Best for | Online and card gifts | Cash at events, older donors |
| Record keeping | Searchable sent folder | Keep carbon copies or scans |
Publication 1771 accepts letters, postcards, computer-generated forms and email addressed to the donor. Send receipts within a few days of the gift. The legal deadline is the earlier of the donor's filing date or the due date, but waiting only creates a January rush.
Mistakes that make a receipt useless
- Leaving out the goods or services sentence, even when the donor got nothing.
- Writing a value on donated items.
- Calling a PTO or club gift "tax-deductible" when the group has no tax-exempt status.
- Receipting the full price of a gala ticket as a gift.
- Skipping receipt numbers, which makes corrections hard.
A receipt is a record, not a thank-you. Follow it with a personal note; our guide to writing a donor thank-you letter has examples.
Next step: if you are unsure whether a gift needs extra wording, read our plain-English guide to what the IRS requires in a donation acknowledgment.
Frequently asked questions
Do nonprofits have to give a receipt for donations under $250?
The written acknowledgment rule applies to single gifts of $250 or more. For smaller cash gifts, the donor needs a bank record or a written note from you showing your name, the date and the amount. Sending a simple receipt for every gift covers both and costs nothing by email.
Can I email a donation receipt?
Yes. IRS Publication 1771 says an acknowledgment can be provided electronically, such as an email addressed to the donor. The content requirements are the same as paper: organization name, amount or description, and the goods or services statement. Keep a copy of every receipt you send.
Who puts a value on an in-kind donation?
The donor. Your receipt should describe the items, such as quantity, condition and model, but never state a dollar value. If the donor claims more than $500 in non-cash gifts, they file Form 8283, and items over $5,000 generally need a qualified appraisal.
Does a donation receipt need our EIN?
No. The IRS list of required items does not include the EIN, and many charities still add it because donors and tax preparers find it useful for checking the organization's status. Including it does no harm. The donor's Social Security number, by contrast, should be left off.