Patriot Software Advisor

Tax Receipt for Fundraiser?

by Christie

Our teens sold sheets as a fundraiser for youth trip. Should tax receipts be given to the people who bought them since they actually received "goods"?


A quid pro quo contribution is a payment made to a church which is partly for a contribution and partly in exchange for goods and services provided to the donor by your church.

Your church is required to provide a receipt for all transactions where the donor makes a payment of more than $75 to your church and receives goods or services (other than intangible religious benefits or items of token value). Taken from Handling and Acknowledging Charitable Contributions

Receipt for a quid pro quo contribution must:

  • inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the difference in the amount of money and the value of any property contributed by the donor over the value of the goods or services provided by your church,


  • provide the donor with a good-faith estimate of the value of goods or services that the church is providing in exchange for the contribution.

Only single payments of more than $75 are subject to the rules. So unless the individual contributions were over $75, you would not issue them a receipt.

Hope this helps,

Click here to post comments

Join in and write your own page! It's easy to do. How? Simply click here to return to Contributions .

Need training on how to use QBO or Aplos effectively for a church or better yet ...need an expert in either of those accounting software to do your monthly bookkeeping and/or payroll? See more on our accounting services!