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When is a receipt or acknowledgment required from a charity to claim a donation deduction in 2025?
Executive summary
For the 2025 tax year, donors must have a written acknowledgment from the charity to substantiate cash or property donations of $250 or more before claiming an itemized deduction (see IRS guidance) [1] [2]. Separate rules apply for smaller cash gifts (bank records or receipts), quid pro quo benefits (disclosure when goods/services exceed $75), low‑cost items (insubstantial threshold $136 in 2025), and high‑value noncash gifts (special substantiation and appraisal rules) [3] [4] [5] [6].
1. What the IRS says: $250 is the firm written‑acknowledgment threshold
The Internal Revenue Service states that a donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization; that written acknowledgment must meet specific content requirements [1] [2]. In short: if you give $250+ in a single contribution and intend to itemize that deduction, get a contemporaneous written acknowledgment from the charity [1] [2].
2. How to substantiate smaller cash gifts: bank records and receipts
For cash contributions under $250, the IRS does not require the formal written charity acknowledgment but does require a donor to retain evidence such as a bank record (canceled check), credit‑card statement, or a written communication from the charity that shows the name, date and amount [3] [7] [8]. Several nonprofit advisors recommend including the date on receipts because the IRS has sometimes disallowed deductions when the date was missing or incorrect [3].
3. Quid pro quo (goods or services) and the $75 disclosure rule
When a donor receives goods or services in return for a contribution, the charity must provide a written disclosure if the payment exceeds $75 and the charity provided goods/services — that disclosure must state the fair market value of the benefit and that only the excess (if any) is deductible [4]. This is a separate donor‑notice obligation from the $250 acknowledgment and can affect how much of a contribution is deductible [4].
4. “Low‑cost” or “insubstantial” items: the $136 2025 safe harbor
Items of insubstantial value—so‑called “low cost articles”—need not be treated as significant quid pro quo benefits if their fair market value does not exceed the lesser of 2% of the contribution or $136 for 2025; charities therefore typically need not report those low‑value items on the written substantiation [5] [4]. That threshold is inflation‑adjusted annually; the cited $136 applies to calendar year 2025 [5].
5. Noncash gifts: different rules as value increases
Noncash donations trigger separate substantiation tiers. For modest noncash gifts the donor must keep a receipt, but higher thresholds impose extra requirements: generally, gifts over $500 require more detailed reporting, and donations of property worth more than $5,000 require a contemporaneous written acknowledgment plus a qualified appraisal and Form 8283 [9] [6] [10]. These rules are about proving the value and nature of the property, not just getting a thank‑you note.
6. Practical implications for donors and charities
Charities are encouraged to provide clear, contemporaneous acknowledgments that include the organization’s name, amount given, date, and whether any goods or services were provided; donors should save bank or credit‑card records for smaller gifts and ask for formal acknowledgments for $250+ contributions to avoid losing the deduction [3] [7] [2]. Nonprofit guidance stresses that missing or inaccurate receipt details (especially dates or quid pro quo disclosures) have led to denied deductions in the past, so both parties have an interest in thorough documentation [3].
7. Points of disagreement and reporting limitations in available sources
Most sources consistently point to the $250 written‑acknowledgment rule for cash contributions [1] [2]. Some advisory sites and tax help pages emphasize additional thresholds (the $75 quid pro quo disclosure, the $136 low‑cost safe harbor, $500/$5,000 noncash tiers) and give practical tips; those are implementations or interpretations of IRS rules rather than conflicting law [4] [5] [6]. Available sources do not mention any change to the $250 threshold for 2025 beyond existing IRS guidance [1] [2].
8. Actionable checklist for taxpayers (concise)
- For any single contribution of $250 or more: obtain a written acknowledgment from the charity with required content before claiming the deduction [1] [2].
- For cash gifts under $250: keep bank/credit card records or a written communication showing name, date, and amount [3] [7].
- If you received goods/services: check whether payment exceeded $75 and, if so, expect a disclosure of fair market value from the charity [4].
- For noncash gifts: confirm reporting thresholds—$500, $5,000, appraisal/Form 8283 rules apply as values rise [9] [6].
If you want, I can draft sample language a charity should include in a 2025 written acknowledgment or a one‑page donor checklist you can print and use when giving.