Donor Acknowledgments and Quid Pro Quo Disclosures

Guide · Last reviewed October 20, 2026 · Legal and tax review: pending

Donors can deduct a gift only if they can prove it, and the proof often comes from you. A charity that is careless with receipts can lose the trust of its donors and can owe penalties. These rules come from the IRS pages on written acknowledgments and quid pro quo contributions.

The $250 acknowledgment

For any single contribution of $250 or more, the donor needs a written acknowledgment from the charity to claim the deduction. It must include:

the organization’s name;
the amount of any cash contribution;
a description (but not the value) of any non-cash contribution;
a statement that the organization gave no goods or services in return, or a description and good-faith estimate of the value of any goods or services it did give; and
if applicable, a statement that the only things given in return were intangible religious benefits.

The acknowledgment must be in the donor’s hands by the earlier of the date the donor files the return for the year or the due date (with extensions) for that return (Internal Revenue Code section 170(f)(8)). Most organizations send them by the end of January so donors have them in time. The donor, not the charity, is responsible for claiming the deduction, but the charity makes it possible.

Payments over $75 where the donor gets something back (quid pro quo)

When a donor pays more than $75 and receives goods or services in return (a dinner ticket, an auction item, a membership benefit), the charity must give a written disclosure, even if the deductible part is $75 or less. The statement must say that the deductible amount is limited to the money and property contributed beyond the value of what the donor received, and give a good-faith estimate of that value. It can be given when the donor is solicited or when the payment is received.

The penalty for failing to make the disclosure is $10 per contribution, up to $5,000 per fundraising event or mailing, unless the failure was due to reasonable cause.

Example (made up)A gala ticket costs $200. The dinner and entertainment are worth about $70. The charity must tell the donor in writing that $130 is deductible, because the payment is over $75. If the ticket cost $75 or less, no quid pro quo disclosure is required.

A change starting in 2026

Beginning with tax year 2026, taxpayers who do not itemize can deduct up to $1,000 ($2,000 on a joint return) of cash gifts to qualifying charities (IRS description of section 70424 of the 2025 law). Only cash gifts qualify. Gifts to donor-advised funds and supporting organizations do not, and gifts must be made in the tax year. Many more small donors will ask for receipts. See the IRS summary.

A simple system that works

Record every gift with the date, donor, amount and any benefit given.
Send acknowledgments on a schedule, not gift by gift when someone remembers.
Print the required statements on event tickets and solicitations.
Keep a copy of each acknowledgment with the gift record.

General educational information. Filing rules, thresholds, penalties and state requirements depend on individual facts and change over time. Confirm them on irs.gov and with your state regulators, and consult a qualified professional before filing a return or an application. This site is an independent guide and is not affiliated with the IRS.