Guides
- The $250 Rule: What a Donor Acknowledgment Letter Must Include — Publication 1771's written-acknowledgment requirements for gifts of $250 or more, the exact wording for churches, and when donors need it.
- Quid Pro Quo Contributions Over $75: the Disclosure Statement — When a donor pays more than $75 and gets something back, the charity must disclose the deductible amount and a good-faith estimate of the benefit.
- 2026 Charitable Deduction for Non-Itemizers: Up to $1,000 ($2,000 Joint) — From 2026, taxpayers who take the standard deduction can deduct cash gifts to charity — so more donors will ask for statements in January 2027.