Donor Contribution Information

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A charitable organization must give a donor a disclosure statement for a Quid Pro Quo Contributions over $75, and a written acknowledgement for charitable contributions of $250 or more.

The written acknowledgement of charitable contributions of $250 or more should contain the following:

  1. name of organization
  2. amount of cash contribution
  3. description (but not value) of non-cash contribution
  4. statement that no goods or services were provided by the organization in return for the contribution, if that is the case
  5. description and good faith estimate of the value of goods or services, if any, that an organization provided in return for the contribution
  6. statement that goods or services, if any, that an organization provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case

A separate acknowledgement may be provided for each single contribution of $250 or more, or one acknowlgement, such as an annual summary, may be used to substantiate several single contributions of $250 or more. The organization may provide a paper or electronically generated (e-mail) acknowlgement.

The written disclosure statement of quid pro contributions over $75 must:

  1. inform a donor that the amount of the contribiton that is deductible for federal income tax puirposes is limited to the excess of money (and the fair market value of property other than money) contributed by the donor over the value of goods or services provided by the organization
  2. provide a donor with a good-faith estimate of the fair market value of the goods or services

The statement must be in writing and must be made in a manner that is likely to come to the attention of the donor.

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