Charitable Donation Receipt (501(c)(3))
Receipt issued by a 501(c)(3) charity for a tax-deductible donation, with the IRC §170(f)(8) language donors need.
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RIVERSIDE ANIMAL RESCUE
301 River Road, Portland, OR 97214
EIN: 83-2451008 | A 501(c)(3) tax-exempt organization
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CHARITABLE CONTRIBUTION RECEIPT
Date issued: May 4, 2026
Donation date: May 4, 2026
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DONOR
Name: Jordan Alex Taylor
Address: 482 Elm Street, Apt 3B, Portland, OR 97214
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DONATION
Type: Cash (or cash equivalent — check, ACH, credit card)
Amount / FMV: $500.00
Reference: Check #4138
DESCRIPTION
No goods or services were provided in exchange for this contribution. (For non-cash gifts, describe the item: condition, quantity, and characteristics.)
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GOODS OR SERVICES PROVIDED IN EXCHANGE
Value: $0.00
None — this was a pure donation.
DEDUCTIBLE PORTION (donation amount less FMV of goods/services):
$500.00
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REQUIRED IRS LANGUAGE — IRC §170(f)(8)
No goods or services were provided to the donor in exchange for this contribution. The donor may deduct the full amount of the contribution to the extent allowed by law.
Riverside Animal Rescue is a tax-exempt organization described in IRC §501(c)(3). Contributions are deductible under §170 to the extent allowed by law. Please retain this letter as your contemporaneous written acknowledgement for any contribution of $250 or more.
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Issued by:
_______________________________ Date: ____________________
Maya Chen — Executive Director
Riverside Animal Rescue
About this template
Charitable donation receipts have a specific job: to satisfy the contemporaneous-written-acknowledgement requirement of IRC §170(f)(8). The rule, simply: any single donation of $250 or more to a single charity in a single calendar day requires a written acknowledgement from the charity that the donor receives BEFORE filing their tax return. Cancelled checks and credit-card statements alone are insufficient for the $250+ threshold — the IRS will disallow the deduction at audit if the donor cannot produce the contemporaneous acknowledgement. The acknowledgement must contain three things: (1) the amount of cash or a description of any non-cash property donated, (2) a statement of whether goods or services were provided in return and the value of any such goods or services, and (3) (if goods/services were provided) a statement that the deductible amount is limited to the donation in excess of the FMV of those goods/services. Quid pro quo donations (where the donor receives benefits like a gala dinner, a tote bag, event tickets) require the receipt to spell out the FMV deduction. Non-cash donations have additional rules: Form 8283 required for total non-cash deductions over $500; qualified appraisal required for items over $5,000; vehicles donated above $500 require Form 1098-C from the charity. Tax-exempt status can be verified at irs.gov/charities-non-profits/tax-exempt-organization-search ("Tax Exempt Organization Search," formerly "Pub 78"). Donations to non-501(c)(3) entities (foreign charities, individuals, political groups, donor-advised funds with restrictions) follow different rules.
When to use it
- A 501(c)(3) charity acknowledging a donation to a donor.
- Year-end statement covering all donations in the calendar year.
- Quid pro quo events (gala dinners, golf tournaments) where part of the payment is a benefit.
- Non-cash donations requiring valuation language.
- Donor records for tax-deduction substantiation.
What to include
- Charity name, address, and EIN.
- Donor name and address.
- Donation date, amount or FMV, and description.
- Statement of any goods/services provided in exchange.
- Required IRC §170(f)(8) language.
- Authorised representative signature.