The $250 Rule: What a Donor Acknowledgment Letter Must Include
A donor can claim a deduction for a single contribution of $250 or more only with a contemporaneous written acknowledgment from the charity (IRS Publication 1771). Separate gifts aren't added together — a donor who gives $50 every week doesn't need one for the $50 gifts, but most churches send everyone a year-end statement anyway.
It must include
- The organization's name.
- The amount of each cash contribution (cash, check, card, online).
- A description, but not the value, of any noncash contribution.
- Either “No goods or services were provided in exchange for this contribution”, a description and good-faith estimate of goods or services provided, or a statement that the only benefits were intangible religious benefits.
No donor Social Security number is needed, and no IRS form is required. The donor must have it before filing (or the due date, if earlier).
Example
| Date | Fund | Amount | Goods or services (estimate) | Deductible |
|---|---|---|---|---|
| 2026-01-04 | General | $50.00 | $50.00 | |
| 2026-04-12 | Building Fund | $300.00 | $300.00 | |
| 2026-10-17 | Harvest Dinner | $150.00 | $60.00 | $90.00 |
| Total | $500.00 | $60.00 | $440.00 | |
Noncash: 2026-05-03 — 10 boxes of canned food (no value stated). Statement sentence: “Other than the goods or services described above, the only benefits provided in exchange for these contributions were intangible religious benefits.”
Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.