Template · Fundraising

Donor thank-you letter and receipt

A warm thank-you letter that also works as the written acknowledgment the IRS requires for gifts of $250 or more.

The Word file opens in Microsoft Word, Google Docs, Pages and LibreOffice. Reviewed October 14, 2026.

A thank-you letter is the first step in keeping a donor. It also has a legal job. A donor can't claim a federal tax deduction for any single gift of $250 or more unless they have a "contemporaneous written acknowledgment" from your charity, meaning a letter, email or receipt they get from you by the time they file their tax return (IRS Publication 1771).

According to the IRS, that acknowledgment must include:

  • the name of your organization
  • the amount of a cash gift (cash includes checks, cards and online gifts)
  • a description, but not the value, of a noncash gift
  • a statement that you gave no goods or services in return, if that is true
  • if you did give something in return, a description of it and a good-faith estimate of its value
  • if the only thing given was an intangible religious benefit, a statement saying so

There is no IRS penalty on the charity for skipping it, but your donor loses the deduction, and that is a fast way to lose a donor.

A second rule covers "quid pro quo" gifts, meaning a donor pays more than $75 and gets something back, such as a gala dinner. You must tell the donor in writing that only the amount above the value of what they received is deductible, and give a good-faith estimate of that value. A charity that fails to do this can be fined $10 per contribution, up to $5,000 per event or mailing (IRS).

This template has two versions: one for a gift with nothing given in return, and one for a gift where the donor received something.

How to adapt it

  • Send it quickly. Within a few days is ideal.
  • Make the opening personal: name what the gift will do.
  • Never put a value on a noncash gift (like donated goods). Describe it only. Valuing it is the donor's job.
  • For donors who give many times a year, you may send one year-end letter that lists each gift, as long as it has all the required items.
  • Keep a copy of every acknowledgment, in line with your document retention policy.

Preview

Thank-you letter: gift with nothing given in return

[ORGANIZATION NAME]

[ORGANIZATION ADDRESS]

EIN: [EMPLOYER IDENTIFICATION NUMBER]

[DATE]

[DONOR NAME]

[DONOR ADDRESS]

Dear [DONOR FIRST NAME],

Thank you for your generous gift of $[AMOUNT] to [ORGANIZATION NAME], received on [DATE OF GIFT].

[ONE OR TWO SENTENCES ON WHAT THE GIFT WILL DO, FOR EXAMPLE: YOUR GIFT WILL PAY FOR A MONTH OF AFTER-SCHOOL TUTORING FOR FOUR STUDENTS.]

[OPTIONAL: ONE SENTENCE OF NEWS OR AN INVITATION, FOR EXAMPLE TO VISIT OR VOLUNTEER.]

With gratitude,

[NAME]

[ROLE]

[ORGANIZATION NAME] is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code. No goods or services were provided in exchange for your contribution. Please keep this letter for your tax records.

Thank-you letter: gift where the donor received something in return

[ORGANIZATION NAME]

[ORGANIZATION ADDRESS]

EIN: [EMPLOYER IDENTIFICATION NUMBER]

[DATE]

[DONOR NAME]

[DONOR ADDRESS]

Dear [DONOR FIRST NAME],

Thank you for your payment of $[TOTAL AMOUNT PAID] to [ORGANIZATION NAME], received on [DATE OF GIFT], in support of [EVENT OR CAMPAIGN NAME].

[ONE OR TWO SENTENCES ON WHAT THE GIFT WILL DO.]

With gratitude,

[NAME]

[ROLE]

[ORGANIZATION NAME] is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code. In exchange for your contribution, you received [DESCRIBE GOODS OR SERVICES, FOR EXAMPLE TWO DINNER TICKETS], with a good-faith estimated fair market value of $[VALUE]. The amount of your contribution that is deductible for federal income tax purposes is limited to the amount of money you gave ($[TOTAL AMOUNT PAID]) minus the value of the goods or services you received ($[VALUE]), which is $[DIFFERENCE]. Please keep this letter for your tax records.

Thank-you letter: noncash gift

[ORGANIZATION NAME]

[ORGANIZATION ADDRESS]

EIN: [EMPLOYER IDENTIFICATION NUMBER]

[DATE]

[DONOR NAME]

[DONOR ADDRESS]

Dear [DONOR FIRST NAME],

Thank you for your generous donation of [DESCRIPTION OF ITEMS, FOR EXAMPLE TEN BOXES OF CHILDREN'S BOOKS IN GOOD CONDITION], received on [DATE OF GIFT].

[ONE OR TWO SENTENCES ON HOW THE ITEMS WILL BE USED.]

With gratitude,

[NAME]

[ROLE]

[ORGANIZATION NAME] is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code. No goods or services were provided in exchange for your contribution. We are not able to state a value for donated items. Please keep this letter for your tax records.

Sources

Checked on October 14, 2026. Rules and fees change, so follow the links for the current version.

  1. IRS: Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements (Rev. 11-2023)
  2. IRS: Charitable contributions, written acknowledgments
  3. IRS: Charitable contributions, quid pro quo contributions