Free Donation Receipt Template and Donation Log (Fillable PDF, Word, Excel)

What is on the page

Organization name and EIN

The charity's legal name and employer identification number, and a statement of its 501(c)(3) status. Donors' tax preparers look for the EIN.

Date and amount

The date the gift was received (for a check, the date received or the postmark for year-end mail) and the cash amount. For in-kind gifts, a description and not a value.

Payment method

Cash, check with number, card, stock transfer, payroll deduction. Cash gifts of any size need a receipt or bank record for the donor to deduct them.

Designation

General fund or a named program. A restricted gift must be used as designated, so record it on the receipt and in the books.

Goods or services provided

The statement the IRS requires in every acknowledgment of $250 or more: either that nothing was provided (other than intangible religious benefits), or a description and good-faith estimate of the value of what was (the dinner, the auction item, the tote bag). Without this sentence the donor's deduction can be disallowed.

In-kind description

Quantity and condition of donated property. The charity confirms receipt; the donor determines fair market value. A charity that writes a value on the receipt creates problems for both parties.

Acknowledgment sent

On the log: whether the written acknowledgment went out. Gifts of $250 or more need it by the time the donor files, so year-end batches are normal; the log shows what is outstanding.

Receipt number

Sequential, so the log and the receipt copies tie together at audit time.

What the IRS requires in a donation acknowledgment

For a donor to deduct any single contribution of $250 or more, they must have a contemporaneous written acknowledgment from the charity (IRC §170(f)(8)) stating: the amount of cash contributed, or a description (but not value) of any property; whether the charity provided any goods or services in return; and, if it did, a description and good-faith estimate of their value, or a statement that they consisted entirely of intangible religious benefits. "Contemporaneous" means the donor has it by the date they file their return (or its due date, if earlier). Separately, when a donor pays more than $75 partly as a gift and partly for goods or services (a fundraising dinner, for example), the charity must give a written disclosure of the deductible portion; the receipt's goods-and-services lines serve that purpose too.

For gifts under $250, a bank record or a receipt is enough for the donor, but most charities acknowledge every gift because it's also a thank-you, and the next gift depends on it. The cash receipt version works at any amount.

In-kind gifts: describe, do not value

The charity acknowledges what it received (six shelving units, new, boxed) and leaves the valuation to the donor, who must determine fair market value and, for non-cash gifts over $500 in a year, file Form 8283 with their return. Gifts of property over $5,000 (other than publicly traded securities) generally need a qualified appraisal, and the charity signs Part IV of Form 8283 to acknowledge receipt, again without vouching for the value. Donated vehicles, boats and aircraft have their own rules: the charity issues Form 1098-C within 30 days, and the donor's deduction is usually limited to the charity's sale price. Donated services (a plumber's time, a consultant's hours) are not deductible at all, though out-of-pocket costs incurred while volunteering are, so the charity should acknowledge the service in a thank-you letter without implying a deduction. The optional donor's-value column on the in-kind receipt is for the donor's convenience and is labeled as theirs.

How to use the templates

1. Fill in the organization block once (name, address, EIN) and save a master of each receipt.
2. For each gift, enter the donor, date, amount or items, method and designation. Complete the goods-and-services lines every time, even if the answer is "None".
3. Sign, date and send one copy to the donor (email PDF is fine); file the other with the log.
4. Record the gift on the log with the receipt number and tick when the acknowledgment has gone out.
5. In January, run through the log for any gift of $250 or more without a tick, and send year-end statements to recurring donors summarizing all their gifts.

For donors: keeping your own log

The log works just as well from the donor's side. Record every gift (date, charity, amount or items, how paid) and attach the acknowledgment when it arrives. Cash gifts need a bank record or receipt regardless of size; gifts of $250 or more need the written acknowledgment; non-cash gifts over $500 need Form 8283; and mileage driven for charity is deductible at the IRS charitable rate (14 cents per mile), so log it. Taxpayers who take the standard deduction get no benefit from itemized charitable gifts in most years which is why "bunching" two years of gifts into one, or giving through a donor-advised fund, has become common. The tax document checklist has a line for charitable receipts.

Editing the Word and Excel versions

Edit the statutory paragraph in Word if your organization is not a 501(c)(3) (a 501(c)(4) or a foreign charity needs different wording and gifts are generally not deductible). Add your logo in the header. The Excel log totals cash and in-kind columns separately and the in-kind receipt totals the donor's estimates. For gifts received in cash at events, pair the log with the cash receipt and a two-person count.

Questions

Does a charity have to give a receipt for every donation?

Legally, the charity must provide a written acknowledgment for gifts of $250 or more (the donor needs it to deduct) and a written disclosure for quid-pro-quo payments over $75. In practice most charities acknowledge every gift as a courtesy and for donor retention.

Should the charity put a value on donated goods?

No. The receipt describes the items; the donor determines and documents fair market value. Writing a value on the receipt can expose the charity to penalties for a grossly overstated valuation and does not help the donor.

What does "no goods or services were provided" mean?

That the donor received nothing of value in return for the gift. If they did (a meal, a ticket, an auction item), the receipt must describe it and estimate its value, and the donor can deduct only the excess of the payment over that value. Token items under the IRS low-cost threshold and intangible religious benefits don't count.

Can I email the donation receipt?

Yes. An emailed PDF or even a plain email containing the required statements is an acceptable written acknowledgment. Keep a copy, and keep the log.

Are donated services deductible?

No. The value of a volunteer's time or professional services isn't deductible. Unreimbursed out-of-pocket expenses incurred while volunteering (supplies, mileage at the charitable rate) are, with records. Acknowledge the service in a thank-you letter without stating a value.