Charitable donation acknowledgement letter are due to donors by January 31, 2014. It’s a courtesy to send an acknowledgement to every donor, but it’s required to send an acknowledgement with specific information to certain donors:
1. Donors who gave a donation of $250 or more
2. Donors who paid more than $75 and received goods or services in exchange
For these required acknowledgements, the charitable organization must specify the amount of the contribution, the value of goods and/or services received (or state that none were provided), the name of the charity and a description of any non-cash donations made by the donor. Additional forms may be required for donations of vehicles or non-cash items valued at more than $5,000. The IRS has a guidebook here.
