In order for a donor to claim a charitable deduction for any gift, the donor must receive and keep a written record of the gift.  Many churches provide a summary gift statement to all donors after the end of the calendar year.  This is appropriate provided the statement includes the necessary information required by the IRS.  For larger gifts of cash (over $250) or gifts of non-cash property, it is recommended that a specific gift receipt letter be provided as quickly as possible – for donor tax records, but more importantly in order to give timely acknowledgment and thanks.  Here are some sample gift receipt letters in both pdf and Word formats:

in PDF format: cash, land, securities

in Microsoft Word: cash, land, securities

Here is a link to the IRS publication 526, Charitable Contributions, for additional information.

  • The IRS no longer allows individuals to self-report cash gifts.  Here is some helpful information to share as a reminder for your congregation.
  • Gifts of appreciated stock can be processed quickly and easily on behalf of your church by the Foundation.  Here is the information and simple stock gift processing instructions: form, brochure
  • Electronic Funds Transfer can be a helpful way for church members to set up an automatic monthly gift.  Click here for sample forms.
  • IRA GIFTS:  Visit our IRA Charitable Rollover Gift page for donor information and sample church documents