Donation Receipt · IRC §170 · IRS Pub 1771 · Form 8283 thresholds
Donation Acknowledgment Generator
Produce the IRS Pub 1771-compliant letter the charity signs at the moment of a card donation. Built-in threshold detection for the $250 contemporaneous-written-acknowledgment rule, $500 Form 8283 Section A, $5,000 qualified-appraisal + Section B, and $500,000 full-appraisal attachment. Related-use vs unrelated-use doctrine selected inline.
1. Dates
2. Donee charity
3. Donor
4. Donated property
Lot 1
5. Intended use (related vs unrelated)
6. Goods or services provided by charity
7. Officer signature
IRS compliance checklist
IRC §170(f)(8) contemporaneous written acknowledgment ($250+)
IRS Form 8283 Section A (non-cash gifts > $500)
IRS Form 8283 Section B + qualified appraisal (single lot or similar items > $5,000)
Full appraisal attached to Form 1040 (> $500,000)
Thresholds activate as you fill in FMV above.
DONATION ACKNOWLEDGMENT (IRC §170(f)(8) Contemporaneous Written Acknowledgment) Acknowledgment date: 2026-04-17 Donation date: 2026-04-17 DONEE ORGANIZATION __________ Classification: public charity organized under Section 501(c)(3) DONOR __________ Dear Donor: The Organization is pleased to acknowledge receipt of your non-cash charitable contribution, which was delivered on 2026-04-17. The property described below is recorded in our records at the donation date. This letter constitutes the contemporaneous written acknowledgment required by Section 170(f)(8) of the Internal Revenue Code. 1. DESCRIPTION OF DONATED PROPERTY Lot 1: __________ Per IRS Publication 1771, the donee does NOT state the fair market value of the property. Valuation is the responsibility of the donor. 2. GOODS OR SERVICES PROVIDED IN EXCHANGE No goods or services were provided by the Organization to the Donor in exchange for this contribution. 3. INTENDED USE The Organization certifies that the donated property will be used in a manner RELATED to its tax-exempt purpose and function. This related-use certification supports the Donor’s fair-market-value deduction under IRC §170(e)(1)(B)(i). THREE-YEAR NOTICE: If the Organization disposes of the property within three years of the donation date, IRS Form 8282 must be filed, and the Donor may be required to recapture the deduction difference between FMV and basis as ordinary income pursuant to IRC §170(e)(7). 4. IRS COMPLIANCE NOTES (informational — donor responsibility) - Total claimed fair market value: $0 - Deductible amount (subject to AGI limits): $0 5. CERTIFICATION AND SIGNATURE I, __________, authorized officer of the Organization, certify that the information provided above is true and correct to the best of my knowledge, and that the Organization is currently recognized by the Internal Revenue Service as described in Section 2 of this acknowledgment. Signed: ________________________ Name: ________________________ Title: ________________________ Date: 2026-04-17 This letter is not tax advice. Donor should consult a qualified tax professional regarding deductibility, AGI limits, and Form 8283 preparation.
Draft auto-saves locally. Charity officer signs on letterhead — original retained by donor for tax records.
The rules, in plain English
Charitable deduction of appreciated cards is one of the most tax-efficient ways to redeploy grails — the donor avoids the 28% long-term collectibles capital-gains rate under IRC §1(h)(4) while still deducting full fair-market value (subject to the AGI cap). But the deduction is conditional on paperwork. The charity must provide a contemporaneous written acknowledgment for every single donation of $250 or more — under IRC §170(f)(8), the deduction is disallowed without one.
The letter is not the only requirement. Form 8283 Section A attaches to the return for any non-cash contribution over $500 in total. For donations above $5,000 in any single lot or group-of-similar-items, the donor must obtain a qualified appraisal before filing and complete Form 8283 Section B, which the charity officer also signs. Above $500,000, the full appraisal document attaches to the return. This generator handles the acknowledgment letter portion — Form 8283 itself is filed by the donor separately.
The single largest controllable variable in the deduction is related use. A card donated to a sports-hall-of-fame archive that displays it = full FMV deduction. A card donated to a charity that auctions it for cash = basis-only deduction. For appreciated grails this distinction changes the deduction by 90%+. The charity officer must certify related use in writing, typically on the acknowledgment itself. This generator asks the donor to specify intended use and embeds the correct related-use clause.
Frequently Asked Questions
Why does a card donor need a written acknowledgment from the charity?▼
Under IRC §170(f)(8), a donor cannot deduct any single charitable contribution of $250 or more without a contemporaneous written acknowledgment (CWA) from the donee organization. The cancelled check / credit card statement is not enough for non-cash property. The acknowledgment must state the donee’s name, the date of the contribution, a description of the property (charities do NOT state the FMV — that is the donor’s responsibility), and either a statement that no goods or services were provided OR a description and good-faith estimate of anything provided in exchange. Without this letter, the deduction is disallowed — even for perfectly legitimate donations.
What does "contemporaneous" mean for the acknowledgment?▼
Contemporaneous means the donor must obtain the acknowledgment on or before the earlier of (a) the date they file their tax return for the year of the donation, or (b) the extended due date of that return. A letter written and signed after the IRS audit notice is NOT contemporaneous and will not save the deduction. Best practice: obtain the letter at the same time the physical card changes hands. This generator produces the letter in the form the charity officer signs at the transfer moment.
What is the $500 Form 8283 threshold?▼
For any non-cash contribution over $500 (in total per year across all property donations), the donor must file IRS Form 8283 with their return. For donations between $501 and $5,000, Section A of Form 8283 is completed by the donor only — the charity does not sign. The acknowledgment letter serves as supporting documentation for Form 8283 Section A. This generator flags the Form 8283 Section A trigger whenever total claimed value exceeds $500.
What is the $5,000 qualified appraisal threshold?▼
For any single item or group of similar items valued above $5,000, the donor must (1) obtain a qualified appraisal from a credentialed appraiser prior to filing, (2) complete Form 8283 Section B, and (3) have the charity officer sign Section B acknowledging receipt of the property. A "group of similar items" is a statutory term — three PSA-graded 1952 Topps cards are similar items, and their aggregate value counts toward the $5K threshold. For art and collectibles, a qualified appraiser must have verifiable credentials (ASA, ISA, AAA, or similar certification) and must NOT be the charity, the donor, or anyone related. This tool flags the Form 8283 Section B + appraiser requirement whenever any single lot or the total crosses $5K.
What is related-use vs unrelated-use and why does it matter?▼
This is the single most important doctrine in charitable tangible-property giving. Under IRC §170(e)(1)(B)(i), if the donated property is put to a RELATED USE by the charity — e.g., a card museum displays it, a sports-hall-of-fame library archives it, a children’s foundation uses it in educational programming — the donor deducts full fair market value. If the property is put to an UNRELATED USE — typically meaning the charity auctions or sells the card to raise cash — the deduction is LIMITED TO THE DONOR’S COST BASIS. For highly-appreciated cards (e.g., bought for $400, worth $10,000 today), unrelated use cuts the deduction by 96%. The charity must certify related use in writing — typically inside the acknowledgment. This generator asks the donor to specify intended use and embeds the appropriate related-use statement. If unrelated use is selected, the tool warns about the basis limitation.
What happens if the charity sells or trades the card within three years?▼
Under IRC §170(e)(7), if the charity disposes of the donated property within three years of the gift AND the original deduction was taken at FMV (e.g., related use was claimed), the charity must file IRS Form 8282 and the donor may have to recapture the difference between FMV and basis as ordinary income. Planned-disposition honesty matters: if the charity intends to sell the card within three years, the donor should NOT claim related use, and the deduction should be limited to basis upfront. The generator includes an optional "three-year disposal notice" clause that is standard language for the charity officer to acknowledge.
What if the charity provided goods or services in return for the donation?▼
If the donor received anything of value — event tickets, a signed ball from the charity’s inventory, a meet-and-greet, a dinner — the donor’s deduction is reduced by the good-faith estimated value of the goods/services. The acknowledgment MUST state either (a) "No goods or services were provided" OR (b) a description and good-faith estimate of what was provided. "De minimis" benefits (low-value branded items under the annual threshold — $12.50 for 2026, indexed) can be disregarded under Rev. Proc. 90-12. The generator toggles between the two statements and computes the deductible amount when goods/services are provided.
Is this acknowledgment legally sufficient by itself?▼
The acknowledgment, signed by an authorized officer of the donee charity on or before the tax-return filing deadline, meets the IRC §170(f)(8) contemporaneous-written-acknowledgment requirement. For donations above $500, the donor must also file Form 8283 (Section A for $501-$5K, Section B for $5K+). For donations above $5,000, a qualified appraisal must be obtained. For donations above $500,000, the full appraisal document must be attached to the return. This generator produces the acknowledgment letter only — it does NOT substitute for Form 8283, for a qualified appraisal, or for professional tax advice. For large or complex donations, consult a tax professional.