Sample Church Year-End Giving Statements

These are filled-in examples of the statement a church sends each giver after the year ends. Each one covers 2026 gifts and is dated January 2027, which is when most churches send them. Every name, address, amount and EIN below is made up.

Want one of these for every person in your giving records? Upload your spreadsheet to the free statement tool. It creates a PDF for each donor in your browser, and your data is never uploaded. It's free for up to 5 donors.

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Sample 1: Itemized statement (most common)

This format lists each gift, with a date, fund, method and amount, and then the total. It's easy for givers to check against their own bank records.

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Why it works: it shows the church's name, each gift's date and amount, and the statement about goods or services. Those are the items IRS Publication 1771 lists for a written acknowledgment. The check numbers help the giver match the statement to their bank records.

Sample 2: Summary by fund

This format shows totals by fund instead of every gift. It keeps statements to one page for weekly givers with dozens of gifts.

Watch out: Pub. 1771 says the acknowledgment should show "the amount of any monetary contribution" for each single gift of $250 or more. A fund total doesn't show that. If a giver made any single gift of $250 or more, use the itemized format (Sample 1) for that person, or attach the gift list. Maria's gifts were all under $250.

Sample 3: Household (couple) statement

This is for couples who give together or share a giving envelope. Put both names on the statement exactly as your records show them.

Tip: if one spouse gives online and the other writes checks, those gifts may sit under two different names in your records. Combine them into one household name before making statements. In the free tool, you can pick a household-name column as the donor name when you check the columns (step 2).

Sample 4: Statement that includes a non-cash gift

When someone donates property (a piano, a car, supplies), Pub. 1771 says the acknowledgment should include a description, but not the value, of the property. The donor works out the value.

Note: donors who claim more than $500 for non-cash gifts generally have to file IRS Form 8283 (IRS Tax Topic 506). That's the donor's job, not the church's. Vehicles have their own rules (IRS Publications 4302 and 4303).

Sample 5: Statement with an event ticket (goods or services received)

When a giver pays for something that has value, like a fundraising dinner ticket, only the amount above that value may be deductible. For any payment over $75 that is partly a gift and partly for goods or services, Pub. 1771 requires a written disclosure. It should be given when you ask for or receive the payment. Repeating it on the year-end statement helps.

Why the dinner is shown separately: Pub. 1771 says the disclosure must tell donors that the deductible amount is limited to what they paid minus the value of what they received. It must also give a good-faith estimate of that value, and it must be likely to come to the donor's attention (not hidden in small print).

What every sample has in common

IRS Publication 1771 lists what a written acknowledgment for a single gift of $250 or more should contain:

1. The name of the organization
2. The amount of any cash (monetary) contribution
3. A description, but not the value, of any non-cash contribution
4. A statement that no goods or services were provided, if that was the case
5. If goods or services were provided, a description and good-faith estimate of their value
6. If only intangible religious benefits were provided, a statement saying so

Pub. 1771 also says:

• There's no IRS form for this. "Letters, postcards, or computer-generated forms" are acceptable.
• Paper or email both work.
• The donor's Social Security number isn't needed.
• One annual statement can cover many gifts.

What are "intangible religious benefits"? Pub. 1771 describes them as benefits from an organization organized exclusively for religious purposes that aren't usually sold commercially. Examples are admission to a religious ceremony, or a small tangible item such as wine used in a ceremony. Things that don't count include education leading to a recognized degree, travel services and consumer goods. If donors got one of those, describe it and estimate its value instead.

Six common mistakes

1. Last year's dates. Statements sent in January 2027 cover January 1 – December 31, 2026. Check the heading, the statement period and your signature date.
2. Leaving out the goods-and-services line. It's one of the items Pub. 1771 lists. Pick the church version (Samples 1–4) or describe what was provided (Sample 5).
3. Putting a dollar value on donated property. Describe it. Don't value it.
4. Including gifts earmarked for a specific person. IRS Publication 526 says donors "can't deduct contributions to specific individuals… even if you make them to a qualified organization for the benefit of a specific person." Ask your tax adviser how your church should handle designated benevolence gifts.
5. Listing refunds, failed payments or purchases. Leave out refunded or failed transactions. Also leave out plain payments where nothing was given, like a bookstore sale or a camp fee with no gift element.
6. Putting December checks in the wrong year. Pub. 526 says "a check you mail to a charity is considered delivered on the date you mail it." So a check mailed on December 31 generally belongs to that year even if it arrives in January. Keep the envelope when the postmark matters.

Frequently asked questions

Do we have to put our EIN on the statement? The EIN isn't one of the items Pub. 1771 lists, but many churches include it. The free tool has an optional EIN field.

Does the statement need a signature? Pub. 1771 doesn't list a signature as a requirement. A name and title (treasurer, financial secretary or pastor) is common and helps if a donor has questions.

When do statements have to go out? 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 them by January 31 of the following year.

Do small gifts need to be on it? Yes, list them all. For any cash gift, whatever the amount, a donor needs a bank record or a written communication from the church showing the church's name, the date and the amount (Pub. 1771). Separate gifts under $250 aren't added together for the $250 rule. For example, weekly offerings of $50 don't become a "$250 gift" just because the yearly total is higher.

Can we email statements? Yes. Pub. 1771 says an acknowledgment can be provided electronically, such as by email addressed to the donor. The free tool also gives you a mail-merge list so you can send them from your church's own email.

Make statements like these for your whole church

1. Export your giving records to a spreadsheet (one row per gift). See how to make giving statements from Excel or Google Sheets.
2. Upload it to the tool, check the columns, and add your letterhead and thank-you message.
3. Choose itemized or by-fund, choose the church goods-and-services line, and download a PDF for every donor.

Free for up to 5 donors. Pro is $9/month or $59/year for unlimited donors. Your file is processed on your own computer and never uploaded.

Make church giving statements · Blank template · Church letter samples

Sources:

• IRS Publication 1771 (Rev. 11-2023)
• IRS Publication 526
• IRS Tax Topic 506

Last checked September 2026. This is a plain-English summary, not tax or legal advice. For your situation, read the publications or ask a tax professional. All names, addresses, amounts and EINs in the samples are made up.