Non-Quid Pro Quo Acknowledgments

If you do not give a donor something in return for his or her contribution, you do not have a disclosure requirement.

However, a donor cannot claim a tax deduction for any contribution unless he or she maintains a record of the contribution in the form of either a bank record (such as a canceled check) or a written communication from the charity showing the name of the charity, the date of the contribution, and the amount of the contribution.

In addition, without a written acknowledgment from you, donors cannot claim a tax deduction for any single contribution of $250 or more. 

Although it is a donor’s responsibility to obtain a written acknowledgment, your organization can assist the donor by providing a timely written statement.