Skip to content
gr0wpath
Log In

Nonprofits: donor acknowledgment and receipt rules (US)

For development coordinators, gift processors, office managers and volunteers who send donor receipts at US charities and churches that receive tax-deductible contributions. No prerequisites; basic arithmetic only. Covers the $250 contemporaneous written acknowledgment, the over-$75 quid pro quo disclosure, calculating the deductible portion, the token, membership and religious-benefit exceptions, and the penalty. Jurisdiction: US federal income tax, based on IRS Publication 1771 (Rev. 11-2023); states may add their own fundraising rules. This is not tax or legal advice and does not grant any licence or professional qualification; your finance lead or tax adviser decides unusual cases, and donors should take their own advice.

Level
Beginner
Length
About 70 minutes
Contents
5 lessons · final exam
Status
Published · updated 10 Oct 2026
Request a demoMore Industry courses

Skills you'll practise

  • Write a contemporaneous written acknowledgment containing every element Publication 1771 lists
  • Identify which gifts need an acknowledgment for the donor to deduct them, and which don't
  • Decide whether a written disclosure statement is required, applying the token, membership and religious-benefit exceptions
  • Calculate the deductible portion of a quid pro quo payment from a good faith estimate of value, and the penalty for missing disclosure statements on an event or mailing

Course outline

  1. 1.Identifying which gifts need an acknowledgment for the donor to deduct them, and which don'tLesson · 13 min
  2. 2.Writing the acknowledgmentLesson · 15 min
  3. 3.Deciding whether a written disclosure statement is requiredLesson · 9 min
  4. 4.Calculating the deductible portion and the penaltyLesson · 8 min
  5. 5.Mistakes to avoid and your receipt checklistLesson · 10 min
  6. 6.Nonprofits: donor acknowledgment and receipt rules (US): knowledge checkKnowledge check · 15 questions
  7. 7.Nonprofits: donor acknowledgment and receipt rules (US): practical exerciseKnowledge check · 1 question
  8. 8.Final exam8 questions · passing it completes the course, so people who already know the material can test out

Sources it draws on

The lessons and questions are written from these references, so learners can go back to the original.

See it with your own jobs and topics

Tell us about your team and we'll walk you through setup, from choosing jobs to your first skills check.

Request a demoLog in