Leadership Letter
January 2024
ASK COUNSELOR TARA
ASCE’s General Counsel Tara Hoke responds to legal questions faced by sections and branches here each month. Send Tara an email with your question.
How do we properly acknowledge a charitable contribution for tax purposes?
If you are soliciting contributions from an individual or corporate donor, please keep in mind that donors seeking to claim a tax deduction for a charitable contribution of $250 or more must have a written acknowledgment from the charity to substantiate the claim. According to the IRS, this written acknowledgment must include the following information:

  • the name of the charity;
  • the amount of the contribution;
  • if the donation is a non-cash gift, a description of the contribution; and
  • either a statement that no goods or services were provided by the charity in return for the contribution, or if the charity did provide something in return (like a free ticket or a membership discount)
  • a description and good faith estimate of the fair market value of the goods or services.
This written documentation may take the form of a simple business receipt, but a better practice may be to combine the information required with a thank you letter, such as this: 

Dear Sponsor: 

Thank you for your contribution of $____ to the ASCE (your name) Section. ASCE (your name) Section is a 501(c)(3) charitable organization, and contributions are tax-deductible to the full extent of the law. No goods and services were provided in exchange for the contribution. Your gracious donation helps to support the section’s exempt activities, including (examples here.) On behalf of the section, I wish to thank you again for your gracious contribution.


ASCE General Counsel Tara Hoke responds to legal questions faced by sections and branches here each month. Send Tara an email with your question.