For a donor to claim any single cash contribution to the church of $250 or more, he or she must receive a written acknowledgment from the church that includes the name of the church; the amount of the cash contribution; and a description of any non-cash contribution.

It may also include any of the following statements, as applicable:

•  A statement that the church provided no goods or services in return for the contribution.

•  A description and estimate of the value of goods and services, if any, that the church provided in return for the contribution.

•  A statement that goods or services, if any, that the church provided in return for the contribution consisted entirely of intangible religious benefits (if that was the case).

Although this written acknowledgment is only required for amounts of $250 and above, a church should include all the donor’s contributions to the church, even if they do not individually exceed $250. Contributions should be listed individually on the acknowledgment. Smaller contributions made in the same week are considered a single contribution for the purposes of this acknowledgment requirement.

This article was originally published on ag.org and has been adapted with permission. The purpose of this FAQ is to provide basic information regarding church administration. Information contained within is generic in nature and is intended as a guide, not a substitute for seeking professional advice specific to your church or any state laws. If you have explicit concerns, please consult a professional.