Nonprofit Year-End Donation Statement (Template + Sample)

A year-end donation statement is one letter per donor that lists everything they gave your nonprofit during the year, with the wording donors need for their tax records. Below you'll find:

• a copy-and-paste template
• a filled-in sample
• what to say when donors received something in return, like a gala dinner, a thank-you gift or a membership

It's all based on IRS Publication 1771.

Have your gifts in a spreadsheet? The free statement tool turns a CSV or Excel file into a PDF statement for each donor, right in your browser. Nothing is uploaded, and it's free for up to 5 donors.

Make my statements

Who needs a year-end statement?

• Donors with any single gift of $250 or more need a written acknowledgment from you to claim a deduction for that gift. Pub. 1771 says one annual summary can cover several such gifts.
• Every monetary gift, whatever the size, needs either a bank record or a written communication from the charity showing the charity's name, the date and the amount (Pub. 1771). A year-end statement that lists each gift covers this.
• The rule is on the donor's side. Pub. 1771 says an organization that doesn't acknowledge a contribution "incurs no penalty," but without the acknowledgment the donor can't claim the deduction. The quid pro quo disclosure (below) is different. That one is the charity's duty, and it carries a penalty.

New for 2026 gifts: IRS Tax Topic 506 says, "Beginning with tax year 2026, if you do not itemize, you may deduct up to $1,000 ($2,000 if filing jointly) of your cash contributions to certain qualified organizations." So donors who don't itemize may also want a clear record of their 2026 giving. For eligibility details, send donors to the IRS page or their tax professional.

Copy-and-paste template

Copy

Filled-in sample

Made-up organization, donor and amounts.

Which goods-and-services line to use

Pub. 1771 asks for one of these on the acknowledgment:

Situation	Line to use
Donor received nothing (or only token items; see the next section)	"No goods or services were provided in exchange for these contributions."
Donor received something of value	Describe it and give a good-faith estimate of its value. Pub. 1771's own example: "In exchange for your contribution, we gave you a cookbook with an estimated fair market value of $60."
Religious organizations whose donors received only intangible religious benefits	"…other than intangible religious benefits." This exception is for religious organizations only. A food pantry, school or animal shelter shouldn't use it.

Thank-you gifts: the "token" and membership exceptions

Tote bags, mugs, calendars and similar thank-you items usually don't have to be described on the acknowledgment if they fit Pub. 1771's token exception. The exception applies when the item is given as part of a fundraising campaign, you tell the donor how much of the payment is deductible, and either of these is true:

1. The fair market value of what the donor receives is no more than 2% of the payment or $139, whichever is less, or
2. The donor's payment is at least $69.50, and the only items given carry your name or logo and cost you $13.90 or less in total.

Those are the 2026 figures from IRS Rev. Proc. 2025-32 (section 4.33). Pub. 1771 still prints the 2023 figures ($125, $62.50 and $12.50) and notes that they are adjusted for inflation each year.

Membership benefits exception: Pub. 1771 treats annual membership benefits as insubstantial when they're given for an annual payment of $75 or less and consist of recurring rights, such as free or discounted admission, gift-shop discounts or free parking. Its example: a $75 membership with free admission plus a $20 poster. The acknowledgment only needs to mention the $20 poster.

Event tickets, dinners and other quid pro quo payments

If a donor pays more than $75 and gets something back, Pub. 1771 calls it a quid pro quo contribution. You must give a written disclosure that:

• tells the donor the deductible amount is limited to what they gave minus the value of what they received, and
• gives a good-faith estimate of that value.

Some details from Pub. 1771:

• Timing: give it "in connection with either the solicitation or the receipt" of the payment, for example on the ticket page and the receipt. Repeating it on the year-end statement, as in the sample above, helps donors.
• Placement: it must be "likely to come to the attention of the donor." Small print inside a larger document might not qualify.
• Pub. 1771's example: a $100 concert ticket worth $40 means a deduction of no more than $60. The disclosure is still required even though the deductible part is under $75.
• Penalty: $10 per contribution, up to $5,000 per fundraising event or mailing, unless you can show reasonable cause.
• Not required when the benefit fits the token, membership or intangible-religious-benefits exceptions, or when there's no gift element at all (like an ordinary gift-shop sale).

Non-cash (in-kind) gifts

For donated property (food, supplies, a vehicle, stock), Pub. 1771 says the acknowledgment should include a description, but not the value. Put these in a separate "Non-cash contributions" section with the date received and a description, and add a line such as "We do not assign a value to non-cash contributions."

Donors claiming more than $500 for non-cash gifts generally file IRS Form 8283 (Tax Topic 506). Vehicles over $500 follow separate rules (IRS Publications 4302 and 4303).

The free tool prints an amount for every row, so use it for cash gifts. Add in-kind gifts with the template above.

Per-gift receipts vs one annual statement

Pub. 1771 allows either one. You can send a separate acknowledgment for each gift, or one acknowledgment, "such as an annual summary," covering several gifts. Doing both is common: an automatic receipt when the gift arrives and a year-end statement in January. If you do both, make sure the amounts match.

Timing

The donor must have the acknowledgment by the earlier of the date they file their return or the return's due date, including extensions. Pub. 1771 notes that charities typically send acknowledgments by January 31 of the following year. For 2026 gifts, that means by January 31, 2027.

Checklist before you send

• [ ] Organization name (and address) at the top
• [ ] Donor name and mailing address
• [ ] Statement period says 2026
• [ ] Each cash gift's date and amount, plus the total
• [ ] Non-cash gifts described with no value
• [ ] Correct goods-and-services line (and a quid pro quo note for tickets or dinners over $75)
• [ ] No Social Security numbers. Pub. 1771 says they aren't needed.
• [ ] Totals checked against your deposits or giving platform
• [ ] Refunded and failed payments removed

Frequently asked questions

Do we need to include our EIN or 501(c)(3) status? Neither is on Pub. 1771's list of required items. Organizations often include them anyway, as a courtesy to donors and their tax preparers.

Can we send statements by email? Yes. Pub. 1771 says acknowledgments can be provided on paper or electronically, "such as via an email addressed to the donor."

What if our fiscal year isn't the calendar year? Most individual donors file taxes on a calendar-year basis, so year-end statements usually cover January 1 – December 31 whatever your fiscal year is.

A donor paid for a raffle ticket or auction item. Does that go on the statement? Those payments have their own rules, which Pub. 1771 doesn't cover in detail. See IRS Publication 526 or ask a tax professional before listing them as contributions.

Make every donor's statement at once

1. Export your gifts to a spreadsheet, one row per gift. Here's how to set up the spreadsheet.
2. Upload it to the tool. Add your letterhead and thank-you message, and choose "No goods or services were provided…". The setting applies to the whole batch, so put donors who received goods or services (like gala guests) in a separate file. Make their batch with "Leave it out" and describe the benefit in your message.
3. Download a PDF for every donor, plus a mail-merge list for emailing them from your own account.

Free for up to 5 donors. Pro is $9/month or $59/year for unlimited donors. Your data never leaves your browser.

Make nonprofit donation statements · See church samples · What an acknowledgment must include

Sources:

Sources

• IRS Publication 1771 (Rev. 11-2023)
• IRS Rev. Proc. 2025-32, section 4.33
• IRS Tax Topic 506
• IRS: Quid pro quo contributions

Last checked September 2026. This is a plain-English summary, not tax or legal advice. Read the publications or ask a tax professional about your situation. The sample organization, donor and amounts are made up.