DONATION ACKNOWLEDGMENT LETTER
TABLE OF CONTENTS
- Template A — Cash Contribution (No Goods or Services)
- Template B — Cash Contribution (Quid Pro Quo)
- Template C — Non-Cash Contribution
- Template D — Vehicle Donation
- Template E — Recurring / Monthly Giving
- Required Elements Reference
- State-Specific Notes
- Sources and References
TEMPLATE A — CASH CONTRIBUTION (NO GOODS OR SERVICES)
[__/__/____]
[Donor Name]
[Donor Address]
[City, State ZIP]
Dear [________________________________________],
Thank you for your generous contribution to [Organization Name], a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN: [__-_______]).
This letter serves as your official acknowledgment for tax purposes.
Contribution Details:
| Item | Detail |
|---|---|
| Date of Contribution | [__/__/____] |
| Amount | $[________________________________________] |
| Form of Payment | ☐ Cash ☐ Check (#[________]) ☐ Credit Card ☐ Wire Transfer ☐ Other: [________] |
No goods or services were provided in exchange for this contribution. The full amount of your gift is tax-deductible to the extent allowed by law.
Please retain this letter for your tax records. If you have any questions, please contact [________________________________________] at [________________________________________].
With gratitude,
___________________________________________
[Name], [Title]
[Organization Name]
[Address]
[Phone] | [Email]
TEMPLATE B — CASH CONTRIBUTION (QUID PRO QUO)
[__/__/____]
[Donor Name]
[Donor Address]
[City, State ZIP]
Dear [________________________________________],
Thank you for your generous contribution to [Organization Name], a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN: [__-_______]).
Contribution Details:
| Item | Detail |
|---|---|
| Date of Contribution | [__/__/____] |
| Total Payment | $[________________________________________] |
| Event / Occasion | [________________________________________] |
Quid Pro Quo Disclosure (IRC § 6115): In exchange for your contribution, you received the following goods or services:
Description of Goods/Services: [________________________________________]
Good Faith Estimate of Fair Market Value: $[________________________________________]
Tax-Deductible Amount: $[________________________________________] (total payment minus estimated fair market value of goods/services received)
Please retain this letter for your tax records.
With gratitude,
___________________________________________
[Name], [Title]
[Organization Name]
TEMPLATE C — NON-CASH CONTRIBUTION
[__/__/____]
[Donor Name]
[Donor Address]
[City, State ZIP]
Dear [________________________________________],
Thank you for your generous in-kind contribution to [Organization Name], a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN: [__-_______]).
Contribution Details:
| Item | Detail |
|---|---|
| Date of Contribution | [__/__/____] |
| Description of Property | [________________________________________] |
| Condition of Property | [________________________________________] |
No goods or services were provided in exchange for this contribution.
☐ For contributions of property valued by the donor at more than $5,000: The Organization has signed Form 8283, Section B, Part V, acknowledging receipt of this property on [__/__/____].
Please consult your tax advisor regarding the deductibility of this contribution.
With gratitude,
___________________________________________
[Name], [Title]
[Organization Name]
TEMPLATE D — VEHICLE DONATION
[__/__/____]
[Donor Name]
[Donor Address]
[City, State ZIP]
Dear [________________________________________],
Thank you for donating the following vehicle to [Organization Name] (EIN: [__-_______]):
| Item | Detail |
|---|---|
| Year / Make / Model | [________________________________________] |
| Vehicle Identification Number (VIN) | [________________________________________] |
| Date of Contribution | [__/__/____] |
| Odometer Reading | [________________________________________] |
☐ The Organization sold the vehicle without material improvement.
Date of Sale: [__/__/____]
Gross Proceeds: $[________________________________________]
Your deduction is limited to the gross proceeds from the sale.
☐ The Organization intends to materially improve or make significant intervening use of the vehicle and will not sell it prior to such use.
Intended Use: [________________________________________]
Duration of Use: [________________________________________]
IRS Form 1098-C ☐ is attached ☐ will be provided within 30 days.
No goods or services were provided in exchange for this contribution.
With gratitude,
___________________________________________
[Name], [Title]
[Organization Name]
TEMPLATE E — RECURRING / MONTHLY GIVING
[__/__/____]
[Donor Name]
[Donor Address]
[City, State ZIP]
Dear [________________________________________],
Thank you for your recurring contributions to [Organization Name] (EIN: [__-_______]) during the [____] calendar/fiscal year.
Annual Summary of Contributions:
| Date | Amount | Method |
|---|---|---|
| [__/__/____] | $[________] | [________] |
| [__/__/____] | $[________] | [________] |
| [__/__/____] | $[________] | [________] |
| Total | $[________] |
No goods or services were provided in exchange for any of these contributions.
Please retain this letter for your tax records.
With gratitude,
___________________________________________
[Name], [Title]
[Organization Name]
REQUIRED ELEMENTS REFERENCE
| Contribution Type | Required Elements | Authority |
|---|---|---|
| Cash ≥ $250 | Amount, date, statement re goods/services | IRC § 170(f)(8) |
| Cash < $250 | Bank record or receipt | IRC § 170(f)(17) |
| Quid pro quo > $75 | Disclosure of FMV of goods/services | IRC § 6115 |
| Non-cash ≥ $250 | Description (no value), date, statement re goods/services | IRC § 170(f)(8) |
| Non-cash > $500 | Donor files Form 8283 Section A | IRC § 170(f)(11)(B) |
| Non-cash > $5,000 | Qualified appraisal; org signs Form 8283 Section B | IRC § 170(f)(11)(C) |
| Vehicle > $500 | Form 1098-C required | IRC § 170(f)(12) |
STATE-SPECIFIC NOTES
| State | Additional Requirement |
|---|---|
| California | CA FTB requires charities to maintain records of all donations; AG may audit solicitation practices |
| New York | Charities Bureau may review acknowledgment practices during CHAR500 audits |
| Texas | No additional state-specific acknowledgment requirements |
| Florida | Ch. 496 — solicitation of contributions act applies to fundraising disclosures |
SOURCES AND REFERENCES
- IRS, "Charitable Contributions: Written Acknowledgments," https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments
- IRS, "Substantiating Charitable Contributions," https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions
- IRS Publication 1771, "Charitable Contributions — Substantiation and Disclosure Requirements," https://www.irs.gov/pub/irs-pdf/p1771.pdf
- Internal Revenue Code §§ 170(f)(8), 170(f)(11), 170(f)(12), 170(f)(17), 6115, 6714
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About This Template
Jurisdiction-Specific
This template is drafted for general use across all U.S. jurisdictions. State-specific versions with local statutory references are also available.
How It's Made
Drafted using current statutory databases and legal standards for nonprofit. Each template includes proper legal citations, defined terms, and standard protective clauses.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: April 2026