How to write a donation receipt and year-end giving statement

A plain guide for small nonprofits on what the IRS expects in a donation receipt, when donors need one, how to send a year-end giving statement, and a sample you can copy.

December is the busiest giving month of the year for most small nonprofits. It's also when donors start asking for one thing in return: a receipt they can use at tax time. A clear receipt keeps your donors happy, keeps you on the right side of IRS rules and makes it more likely they give again next year.

This guide covers what a receipt needs to say, when a donor needs one, and how to send a simple year-end statement without spending a whole weekend on it.

When a donor needs a written receipt

The IRS rule that matters most for small nonprofits is the $250 rule:

Any single gift of $250 or more. The donor can't deduct it unless they have a written acknowledgment from you. A bank record or canceled check isn't enough on its own for gifts this size.
Each gift counts on its own. Three separate $100 gifts are not one $300 gift for this rule. Many nonprofits still send a receipt for every gift, because it's kinder and simpler.
Timing. The donor needs your receipt by the time they file their tax return. In practice, aim to send receipts within a few days of the gift, and send year-end statements by the end of January.

The donor is the one who has to have the receipt, but donors will come to you for it. Making it easy is part of good donor care.

What to put in every receipt

Keep it short. The IRS asks for a few specific things, and you can add a warm thank-you around them.

Your nonprofit's legal name. Use the name on your IRS determination letter.
Your EIN. It isn't strictly required, but donors and their tax preparers expect it.
The donor's name.
The date of the gift.
The amount for cash gifts. "Cash" here includes checks, card payments and online gifts.
A description of any non-cash gift. Describe what they gave, like "two boxes of children's books" or "a 2015 Honda Civic." Don't put a dollar value on it. Valuing it is the donor's job.
Whether you gave anything in return. This is the line people forget. Say either "No goods or services were provided in exchange for this gift," or describe what they got and your good-faith estimate of its value.

If the donor got only small token items, like a mug or pen with your logo, or something that's purely religious in nature, you can usually say no goods or services were provided. The IRS has specific limits on what counts as a token, so check its guide if you hand out bigger thank-you gifts.

When the donor got something back

Gala tickets, auction items and dinner events need one extra step. If someone pays more than $75 and gets something of value in return, you have to give them a written statement that:

Says only the amount above the value of what they received is deductible.
Gives your good-faith estimate of that value.

Here's an example. A donor pays $150 for a dinner ticket, and the meal is worth about $50. Your statement says their deductible amount is $100, and you estimate the dinner's value at $50. You can put this on the ticket, the receipt or both.

A sample receipt you can copy

Dear Maria,

Thank you for your gift of $300 to Hillside Food Pantry on November 18, 2026. Your support helps us keep our shelves stocked through the holidays, when more families come to us than any other time of year.

No goods or services were provided in exchange for this gift.

Hillside Food Pantry is a 501(c)(3) nonprofit. Our EIN is 00-0000000. Please keep this letter for your tax records.

With thanks, Dana Lee, Executive Director

That's the whole thing. One warm paragraph, the required lines and a signature. Swap in your own details, and change the "goods or services" line if the donor got something back.

Year-end giving statements

A year-end statement lists every gift a donor gave you in the calendar year, all on one page. It's not required if you already sent a receipt for each gift, but donors love it because it saves them from digging through emails in April.

List each gift with its date and amount, plus the total for the year.
Include the same "goods or services" line for each gift, or one line that covers all of them if nothing was given in return.
Send it in January, after the last December gifts have cleared.
Use a shared email like giving@ so replies don't land in one person's personal inbox.

If you keep your gifts in a spreadsheet or donor database, you can usually sort by donor and build these in an afternoon.

Make the receipt feel like a thank-you

A receipt is often the only thing a donor hears from you after they give. You don't have to choose between a tax document and a real thank-you. Put the required lines at the bottom and lead with what their gift made possible.

Use their name, not "Dear Friend."
Say one specific thing the gift helps with.
Send it quickly. A thank-you that arrives in two days means more than a perfect one in two months.
Have someone sign it, ideally the executive director or a board member.

If writing a personal note for every gift feels like too much in December, Bytekind Donor Thank-You can help. Add a gift, get a warm note written for it, change anything you like, and send it once you approve it. It's free for 10 notes a month. For more ideas on wording, see How to write a donor thank-you letter.

A quick checklist before you send

Legal name and EIN are correct.
Date and amount match your records.
Non-cash gifts are described, not valued.
The "goods or services" line is there.
It says thank you like a person would.

This guide is general information, not tax or legal advice. For the full rules, see the IRS guide Charitable Contributions: Substantiation and Disclosure Requirements (Publication 1771), or ask your accountant.

Updated November 3, 2026.