Nonprofit Donor Management
Nonprofit Management
Year-End Giving Statement: What It Must Include and a Template
Last updated: October 8, 2026 · Independent guide · We do not sell rankings or coverage.
A year-end giving statement is a single annual summary that lists each donor’s contributions for the calendar year and serves as the IRS written acknowledgment for any single gift of $250 or more. To do that job, it must show your organization’s name, the amount of each cash gift, a description (not a value) of any property given, and a statement on whether you provided goods or services in return. Churches can state that only intangible religious benefits were provided. The template below includes every required element, plus the quid pro quo wording you need when a donor received something of value.
How to use this template
Copy the letter into your word processor, donor CRM or church management system and replace each bracketed field with a merge field. Then work through the checklist table underneath it before you send a single statement. The checklist shows which lines the IRS requires. It is written for US organizations and is not tax advice, so have your accountant review your final wording.
Year-end giving statement template
[Organization legal name]
[Street address] · [City, State ZIP] · [Phone] · [Email]
EIN: [XX-XXXXXXX]
[Statement date]
[Donor name or household name]
[Street address]
[City, State ZIP]
Donor ID: [Number]
[Year] Contribution Statement
Dear [Salutation],
Thank you for your generous support of [Organization name] during [Year]. [One or two sentences on what gifts made possible this year.]
Our records show the following contributions received from you between January 1, [Year] and December 31, [Year]:
| Date received | Fund or designation | Method | Amount |
|---|---|---|---|
| [MM/DD/YYYY] | [General fund] | [Check #, card, ACH, cash] | $[0.00] |
| [MM/DD/YYYY] | [Designated fund] | [Method] | $[0.00] |
| Total cash contributions | $[0.00] | ||
Noncash contributions (if any): On [date] we received [description of property, for example “two used laptop computers” or “100 shares of XYZ Corp. common stock”]. We do not assign a value to donated property; the value is for you to determine.
Goods and services statement (use the one that applies):
- [Option A, no benefit] No goods or services were provided in exchange for these contributions.
- [Option B, churches] No goods or services were provided in exchange for these contributions other than intangible religious benefits.
- [Option C, quid pro quo] In exchange for your payment of $[amount] on [date] for [event or item], you received [description] with an estimated fair market value of $[value]. The amount of that payment that is deductible for federal income tax purposes is limited to the excess of your payment over that value, or $[amount minus value].
Please keep this statement with your tax records. If anything here differs from your records, contact [name] at [email or phone] by [date] and we will correct it.
With gratitude,
[Name]
[Title]
[Organization name]
Template checklist
| Element | Required? | Basis | Check before sending |
|---|---|---|---|
| Organization name | Yes | IRS Pub. 1771 | Matches the name on your IRS determination or church records |
| Amount of each cash gift | Yes, for any single gift of $250 or more | IRS Pub. 1771 | Refunds and failed payments removed; batches committed |
| Description of property (no value) | Yes, for noncash gifts of $250 or more | 26 CFR 1.170A-13(f)(2) | No dollar value printed for in-kind items |
| Goods and services statement | Yes | IRS Pub. 1771 | Correct option chosen for each donor segment |
| Good-faith value of benefits received | Yes, when goods or services were provided | IRS quid pro quo rules | Event and auction values recorded on the gift |
| Donor name and address | Practice | Needed for delivery and matching | Household name format agreed with donors |
| Donor Social Security number | No, leave it off | IRS Pub. 1771 | Field removed from template |
| EIN, fund names, gift dates | Practice | Helps donors and preparers reconcile | Non-deductible funds excluded or labeled |
Walking through each part of the template
Header and donor block
Use your legal name, because that is the name the donor or their preparer will check against the IRS Tax Exempt Organization Search. Your EIN is optional but saves calls from tax preparers. IRS Publication 1771 states that a donor’s Social Security number or taxpayer ID is not required on the acknowledgment, so keep it off to reduce the privacy risk of a statement sent to the wrong address (IRS Publication 1771, revised November 2023).
The gift table
The $250 rule applies to each single contribution. Publication 1771 says gifts under $250 are not combined to reach the threshold, one annual summary can cover several gifts of $250 or more, and each payroll deduction counts as a separate contribution. Listing every gift with its date covers all of these cases.
The statement is no longer only for itemizers. IRS Publication 6196 says that for 2026 contributions, taxpayers who do not itemize may deduct up to $1,000 of qualifying cash contributions, or $2,000 for married couples filing jointly, and that gifts to donor-advised funds generally do not qualify (IRS Publication 6196, revised October 2026).
Noncash gifts
Describe the property but do not value it. The regulation asks for “a description (but not necessarily the value) of any property other than cash” (26 CFR 1.170A-13, eCFR up to date as of October 6, 2026). Valuing it, and any appraisal or Form 8283 filing, is the donor’s job.
The goods and services statement
Without this line the acknowledgment does not meet the requirement. Publication 1771 requires a statement that no goods or services were provided, or a description and good-faith estimate of what was provided, or a statement that only intangible religious benefits were provided. It describes intangible religious benefits as benefits generally not sold commercially outside a donative context, such as admission to a religious ceremony, and excludes education leading to a recognized degree, travel services and consumer goods.
Quid pro quo payments
When a donor pays more than $75 and receives something in return, you must give a written disclosure that the deductible amount is limited to the payment minus the fair market value of what they received, with a good-faith estimate of that value. The IRS example is a $100 payment for a concert ticket worth $40, which leaves a $60 contribution. The penalty is $10 per contribution, up to $5,000 per fundraising event or mailing, unless you show reasonable cause (IRS, last reviewed June 28, 2026).
That disclosure is due when you solicit or receive the payment, so the year-end statement does not replace it, but it should show the same deductible figure. For 2026, Rev. Proc. 2025-32 sets the insubstantial benefit guidelines at $13.90, $69.50 and $139, and defines low-cost articles as costing $13.90 or less (IRS Rev. Proc. 2025-32, section 4.33, for taxable years beginning in 2026).
Timing and delivery
Publication 1771 sets no January 31 deadline for statements. An acknowledgment is contemporaneous if the donor receives it by the earlier of the date they file their return or the return’s due date, including extensions. January delivery is a sensible service standard, not a federal deadline. Email delivery is acceptable, and a missing acknowledgment costs the donor the deduction rather than penalizing the charity.
Common mistakes
- Leaving out the goods and services statement. A thank-you letter with a total but no statement on benefits does not meet the written acknowledgment rule for gifts of $250 or more.
- Including non-deductible payments. Camp fees, tuition, meal tickets and the benefit portion of event tickets should be excluded or shown separately.
- Counting donor-advised fund grants as the donor’s gift. The grant comes from the sponsoring organization, so show it as a soft credit or flag it as non-deductible.
- Running statements before December deposits are posted. Gifts dated December 31 and checks still in transit end up missing, and you will reissue statements in February.
- Wrong household names. Confirm with major donors whether spouses want one statement or two.
Illustration (constructed figures): a donor gives $50 each Sunday ($2,600 for the year), $500 to a building fund in March, and pays $300 in one payment for two gala tickets, with each dinner valued at $60. The statement lists the weekly gifts, the $500 designated gift, and shows the gala at $300 paid, $120 benefit received and $180 deductible.
When to move from a spreadsheet to software
A spreadsheet mail merge works for a few dozen donors and one fund. It becomes risky once you have designated funds, gifts in several systems, households and event benefits to subtract. If your church also needs fund balances and clergy payroll, read our guide to church fund accounting software; for nonprofits, our donor management software guide compares CRMs more broadly.
Planning Center Giving builds statements for every donor with a successful gift in the date range, excludes failed and refunded gifts, and lets you include or exclude non-deductible donations such as donor-advised fund gifts and qualified charitable distributions, with fund subtotals on US statements. Email links expire after two weeks, after which donors sign in to Church Center. Once emailed, a statement cannot be edited, deleted or resent (Planning Center help, no date shown).
Bloomerang makes PDF giving statements available from January 1 for the prior year and sends them in bulk through a merge field link that does not expire. In-kind gifts are described without a value, and soft credits and volunteer hours are included by default but can be switched off. Its help article does not describe a separate deductible amount (Bloomerang help, March 26, 2026).
Breeze generates statements by date range, contribution source and payment method, then emails them with one shared message or exports a CSV for mail merge. Its help page does not describe fund-level exclusions or household statements (Ministry Brands help, no date shown).
Little Green Light builds statements as a mailing with a gift-list merge field showing each gift’s date, deductible amount and note; in-kind gifts appear without an amount. The documented process produces printed letters, and above 50 recipients you generate the batch before downloading (Little Green Light help, December 8, 2025). DonorPerfect says it sends consolidated year-end receipt letters, can send receipts as an email, letter or both, and stores templates, with an export for a mail house (DonorPerfect, February 24, 2025). All five vendors sell the software they document. Systems in our nonprofit accounting software guide also produce statements.
How we researched this
We read IRS Publication 1771, IRS Publication 6196, Rev. Proc. 2025-32, the IRS pages on written acknowledgments and quid pro quo contributions, and 26 CFR 1.170A-13 on October 8, 2026. We reviewed the top-ranking pages for “year end giving statement,” mostly from software vendors, and the help documentation of five donor and church systems, describing capabilities only as documented.
Related guides
- Pledge Management Software for Nonprofits (2026 Guide)
- Statement of Activities: Nonprofit Template and How-To
Frequently asked questions
Is there an IRS deadline of January 31 for giving statements?
No. IRS Publication 1771 says the donor must receive the acknowledgment by the earlier of the date they file their return or the return’s due date, including extensions. Sending in January is a good practice because many donors file early.
Do I need to send a statement to donors who gave less than $250?
The written acknowledgment rule applies only to single gifts of $250 or more, so it is not required for smaller donors. Most organizations send to everyone, and the 2026 non-itemizer deduction gives small donors a reason to want one.
Can I email year-end giving statements?
Yes. Publication 1771 states that electronic acknowledgments, such as email, are acceptable.
What does “intangible religious benefits” mean on a church statement?
It covers benefits not usually sold commercially, such as admission to a worship service. A church need not value them, but it must still value consumer goods, travel or degree-granting education.
What happens if a statement is wrong?
Correct the gift record and send a revised statement marked as corrected. Planning Center locks a statement once emailed, so you issue a new one.
Sources
- IRS, Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements, revised November 2023. irs.gov
- IRS, Publication 6196, Charitable Contribution Deduction Tips for Non-Itemizers, revised October 2026. irs.gov
- IRS, Charitable contributions: Quid pro quo contributions, last reviewed June 28, 2026. irs.gov
- IRS, Charitable contributions: Written acknowledgments, last reviewed June 28, 2026. irs.gov
- IRS, Rev. Proc. 2025-32, section 4.33, inflation-adjusted items for taxable years beginning in 2026. irs.gov
- 26 CFR 1.170A-13, Recordkeeping and return requirements for deductions for charitable contributions, eCFR up to date as of October 6, 2026. ecfr.gov
- Planning Center, Create and share donor statements, no date shown (vendor). help.planningcenter.com
- Bloomerang, About year-end giving statements (tax summaries), March 26, 2026 (vendor). help.bloomerang.com
- Ministry Brands, How to generate and email contribution statements (Breeze), no date shown (vendor). help.ministrybrands.com
- Little Green Light, Generate and send a customized year-end tax statement/receipt by mail, December 8, 2025 (vendor). help.littlegreenlight.com
- DonorPerfect, Receipting fact sheet, February 24, 2025 (vendor). donorperfect.com
Sherman Hsieh
Independent analysis of enterprise software — ERP, CRM and more
