Church giving statement template
Two free templates for year-end contribution statements, with the wording the IRS asks churches to use. Copy them into Word, Google Docs or your church software.
Giving records in a spreadsheet? Upload it and download one finished PDF statement per giver, with every gift listed by date. Tick the church option and each statement carries the wording below. The member list stays on your computer. The first three statements are free.
What a church giving statement must say
- The name of the church.
- The amount of each cash contribution. Listing the date of each gift is not strictly required but is expected.
- A statement about what the giver received in return. For most church giving that is one sentence: no goods or services were provided, other than intangible religious benefits.
The phrase "intangible religious benefits" matters. For any single gift of $250 or more, the IRS expects the acknowledgment to say that the only benefit received was an intangible religious one, such as attending worship. Many church statements leave it out.
1. Annual giving statement
One statement per giver, or per household if a couple gives together, covering the whole year.
[Date] [Giver name] [Street address] [City, State ZIP] Dear [Giver name], Thank you for your faithful giving to [Church name] in [Year]. This statement is the written acknowledgment of your contributions for your tax records. Contributions received in [Year] [Date] $[Amount] [Date] $[Amount] [Date] $[Amount] Total contributions: $[Total] No goods or services were provided in exchange for these contributions, other than intangible religious benefits. [Church name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Contributions are tax-deductible to the extent allowed by law. Our federal tax identification number (EIN) is [EIN]. Please keep this statement with your tax records. With gratitude, [Signer name] [Title]
2. Statement for a giver who received something
Use this when a giver paid for something with real value during the year, such as a fundraising dinner, a retreat with meals and lodging, or a book. The value of what they received is subtracted from that payment.
[Date] [Giver name] [Street address] [City, State ZIP] Dear [Giver name], Thank you for your faithful giving to [Church name] in [Year]. This statement is the written acknowledgment of your contributions for your tax records. Contributions received in [Year] [Date] $[Amount] [Date] $[Amount] [Date] $[Amount paid] [What was received, for example "Two tickets to the Harvest Dinner"], estimated value $[Value] Total contributions: $[Total] Less estimated value of goods or services provided: $[Value] Deductible amount of contributions: $[Total minus value] In exchange for your contributions, [Church name] provided the goods or services described above. Our good-faith estimate of their total value is $[Value]. For federal income tax purposes, the deductible amount of a contribution is limited to the amount by which it exceeds the value of the goods or services received in return, which for your contributions is $[Total minus value]. Any other benefits you received were intangible religious benefits. [Church name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Contributions are tax-deductible to the extent allowed by law. Our federal tax identification number (EIN) is [EIN]. Please keep this statement with your tax records. With gratitude, [Signer name] [Title]
Questions church treasurers ask
Do we have to send statements to everyone?
The legal requirement is tied to single gifts of $250 or more: a giver cannot deduct one without a written acknowledgment. In practice nearly every church sends a statement to every giver, because it is simpler and members expect it.
When are they due?
Givers need them before they file their tax return. Send by January 31. Some churches also send quarterly statements, which is fine: the year-end statement can cover the full year.
What about a check written on December 31?
A check that was mailed or handed in by December 31 counts for that year, even if you deposit it in January. A check dated in December but placed in the offering in January counts for the new year.
What about loose cash in the offering plate?
Cash that cannot be tied to a person cannot go on anyone's statement. Offering envelopes exist for this reason.
Do pledges go on the statement?
No. List only what was actually received during the year.
A member gave money for a specific family or missionary. Is that deductible?
A gift to the church's benevolence or missions fund, which the church controls, is treated like any other contribution. A gift the giver requires to be passed to a named individual generally is not deductible. If you are unsure how a gift was given, ask your accountant before putting it on a statement.
Do we need an EIN or 501(c)(3) letter on the statement?
Neither is required on the statement. Churches are generally treated as tax-exempt without applying to the IRS, but including your EIN helps givers and their tax preparers.
Common mistakes
- Leaving out the goods-or-services sentence. Deductions have been denied over it.
- Counting the full price of a dinner or retreat as a gift.
- Putting a dollar value on donated items. Describe the item only. See the in-kind donation receipt template.
- Recording volunteer hours as giving. Time is not deductible.
Skip the typing
If your giving records are in Excel, Google Sheets or an export from your church software, upload the file here and download one PDF statement per giver. Tick "We are a church or religious organization" in step 2 and the religious-benefit wording is added to every statement. Try it free with your first three givers.