501(c)(3) Donation Receipts: What a Valid One Needs

A 501(c)(3) donation receipt is the written acknowledgment a nonprofit gives a donor so a gift can be claimed as a tax deduction. To be valid it needs the organization’s name and EIN, the amount or a description of what was given, the date, and a line stating whether the donor received anything in return.

When a receipt is required

The IRS requires a written acknowledgment for any single gift of $250 or more before a donor can deduct it. Many nonprofits receipt every gift anyway — it’s good practice and it encourages repeat giving.

What a valid receipt must include

• The organization’s name and its tax-exempt status (the EIN is standard practice).
• The donor’s name.
• The date, and the amount for a cash gift or a description for a non-cash gift.
• A statement of whether any goods or services were given in exchange.
• If something was given in return, a good-faith estimate of its value.

The “no goods or services” line

This is the sentence that makes a gift fully deductible. If the donor received nothing in return, say so plainly: “No goods or services were provided in exchange for this contribution.”

Cash vs in-kind gifts

For cash, state the amount. For in-kind (non-cash) gifts, describe the item but don’t assign it a value — valuing a donation is the donor’s responsibility.

When the donor gets something back

If a donor received a benefit, such as an event ticket or a dinner, only the amount above the value of that benefit is deductible, and the receipt has to disclose it.

Create compliant receipts free

The free donation receipt generator includes the tax-exempt statement and writes the amount in words, or start from a donation receipt template. Here’s a donation receipt example.

This is general information, not tax advice — confirm the current IRS rules or check with a professional.

501(c)(3) receipt requirements at a glance

Required element	Detail
Organization name & EIN	Plus a note that it is a tax-exempt 501(c)(3)
Donor name	Who made the gift
Date & amount	Amount for cash, or a description for in-kind gifts
Goods-or-services statement	State whether the donor received anything in return
Value if applicable	A good-faith estimate if a benefit was given (quid pro quo)

Frequently asked questions

Does a donation receipt need an EIN?

The IRS doesn’t strictly require the EIN on the receipt, but including it is standard and reassures donors the charity is registered.

When is a written acknowledgment required?

For any single contribution of $250 or more. Below that a receipt is still good practice and helps donors keep records.

How do I handle in-kind donations?

Describe the donated item but don’t state a value — valuing the gift is the donor’s responsibility.