IRS Regulations Reference
This is a general reference of IRS Substantiation and disclosure obligations for charitable contributions.
Contribution statements should, at a minimum, provide the church or organization with a means to comply with the IRS requirements outlined in Publication 1771. These requirements establish the foundation for compliant and donor-friendly acknowledgments.
Why is this important? To claim a tax deduction for a charitable contribution of $250 or more, a donor must obtain a written acknowledgment from the charitable organization.
Implications for Contribution Statements
- Organization name – The legal name of the church or organization receiving the donation.
- Cash contribution amount – The total amount of cash donations made during the reporting period.
- Statement of goods or services provided – For a church, this is typically, "No goods or services were provided in exchange for your contributions other than intangible religious benefits".
- Date(s) – The dates of each contribution or the range of dates if summarizing multiple contributions.
Example Language
A church might choose to send letters instead of itemized statements. For example, "Thank you for your generous contribution of $500 on June 15, 2025, to Beavercreek Church. No goods or services were exchanged for your contribution, other than intangible religious benefits." This complies with IRS guidelines and provides everything the donor needs for tax purposes.
- Written acknowledgments must be provided by January 31 of the year following the donation.
- Digital statements, such as PDFs sent via email, are acceptable if they comply with all IRS acknowledgment requirements.
Statements in MinistryPlatform
- Be distributed to a tax-deductible program.
- Be in a finalized batch.
- Have a donation date that falls within the statement date range.
Churches can customize different elements of the statement, including the logo, header, and footer.