Using this template.
For a contribution of $250 or more, a contemporaneous written acknowledgment generally needs your organization's name, the amount of cash or a description of the property (not a value), and a statement that no goods or services were provided — or, if they were, a description and your good-faith estimate of their value. If the only benefit was an intangible religious benefit, say that instead.
Send only one letter. Letter A is cash with nothing in return. Letter B is cash when the donor received goods or services. Letter C describes donated property and does not state a value. Do not describe donated services as a contribution.
A separate disclosure applies to many quid pro quo contributions of more than $75. Say that a deduction is limited to the excess of the payment over the value of the goods or services. Do not write a computed deductible amount.
If the donor named a use for the gift, record that designation. Do not add a promise about how the board will enforce it. This is not legal or tax advice. Ask counsel about auctions, tickets, payroll gifts, and international donors.
When gifts are recorded in the same system as the acknowledgment, the letter can use the same amount as the general ledger.