What must a Tunnel to Towers donation acknowledgment include to meet IRS rules for a $250+ gift?
Executive summary
For any single donation of $250 or more, the IRS requires a contemporaneous written acknowledgment from the donee organization before a donor can claim a federal tax deduction [1] [2]. For donors to the Tunnel to Towers Foundation — a 501(c) public charity per the foundation’s own site [3] [4] — that acknowledgment must include the specific elements the IRS says are necessary to substantiate the deduction and must be obtained by the donor no later than the earlier of the filing date or extended due date for the return [2] [1].
1. What the law demands: the contemporaneous written acknowledgment rule and who bears responsibility
The IRS flatly states that a donor can deduct a contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization — and the donor is responsible for requesting and obtaining that acknowledgment [1] [2]. The acknowledgment must be “contemporaneous,” meaning obtained by the donor by the time the tax return is filed for the year of the gift [2].
2. The core contents required by the IRS for a $250+ donation acknowledgment
At minimum the written acknowledgment must indicate the amount of any cash contribution and provide a description of any noncash property contributed; it also must state whether the organization provided any goods or services in return for the gift and, if so, include a description and a good‑faith estimate of the value of those goods or services [5] [6]. The IRS emphasizes that one document from the charity can satisfy both monetary and noncash documentation rules if it contains the necessary information [5].
3. Special material to watch for with Tunnel to Towers’ fundraising model
Tunnel to Towers states that purchases made through its webstore are treated as donations to the foundation [3], which creates a potential quid‑pro‑quo situation when a donor receives merchandise or other benefits in return; under IRS rules the acknowledgment must disclose whether any goods or services were provided in whole or in part for the payment and must give a good‑faith estimate of their value so the deductible portion can be established [5] [2].
4. Noncash donations, vehicles, and additional substantiation thresholds
Noncash gifts have layered rules: for property valued between $250 and $5,000 a contemporaneous written acknowledgment is required and additional documentation (including Form 8283) may be necessary depending on value and type; gifts of vehicles have their own guidance and thresholds described in Publication 4302 and Publication 526 [7] [8] [5]. If a donor claims a vehicle’s value exceeds $500 or other higher thresholds are met, more extensive forms and possibly appraisals are required [8] [7].
5. Practical checklist and the limits of reporting
In practice, an IRS-compliant acknowledgment for a $250+ gift to Tunnel to Towers should, at minimum, name the organization, state the amount of cash contributed and describe any noncash items, state whether any goods or services were provided in return and estimate their value, and be dated and delivered to the donor before the donor files the tax return for that year [5] [2] [6]. The IRS does not prescribe a fixed form or signature requirement, only that the document contain sufficient information to substantiate the contribution [2] [6]. This analysis relies on IRS guidance and Tunnel to Towers’ own statements of tax status [1] [2] [3]; it does not examine any specific acknowledgment letters issued by the foundation, so whether a particular receipt meets every IRS element would require review of that exact document.