Year-End Contribution (Tax Acknowledgment) Statement Template
The compliant annual giving statement mailed to every household in January, providing the IRS-required written acknowledgment for the prior year's contributions.
Draft: pending review
This starter document is signed off by Nonprofit/church counsel + CPA + CFRE before it ships. The guardrails below define that review.
What’s inside
- Church legal name, address, and tax-exempt/EIN identification block
- Itemized gift list by date and fund, with total cash and noncash contributions
- Required 'no goods or services were provided other than intangible religious benefits' statement
- Quid-pro-quo section for events/premiums and noncash/Form 8283 pointer
Legal & ethical guardrails
The sector-specific compliance points this document must honor.
- Must satisfy IRS §170(f)(8) contemporaneous written-substantiation for each single gift of $250+ (the test is per-contribution, not the annual total); 'contemporaneous' means obtained by the earlier of the date the donor files or the return's due date incl. extensions. Separate §6115 quid-pro-quo disclosure applies at the $75 payment level
- Must include the church-specific 'intangible religious benefits' safe-harbor wording and honor §6115 quid-pro-quo disclosure
- State amounts only for verified received gifts; do not acknowledge pledged-but-unpaid amounts or assign value to property
- Statements are confidential tax documents — verify addresses to avoid misdelivery of giving data
Held for professional review.
The native DOCX and full working text ship only after sign-off by Nonprofit/church counsel + CPA + CFRE on this exact version. The summary and review requirements remain visible in the meantime.
Not legal advice. Not legal, tax, or accounting advice. The Fundraising Co. provides educational fundraising materials and is not a law firm; nothing here creates an attorney–client relationship or substitutes for advice from professionals licensed in your jurisdiction. Laws and IRS rules vary by state and change over time. Review every document with qualified counsel before use.