Guidelines to follow when you are requesting a 501(c)(3) letter for non-cash donations:
- Obtain Church Board Approval for donation
- The donation must be recorded in the church minutes.
- Issue a letter to the donor on the church’s letterhead acknowledging receipt of the item donated.
- Do not state a dollar amount in the letter unless there were actual receipts or invoices submitted by the donor.
- File a copy of the letter with church records.
- Issue a form 8283 for donations of more than $500.
- Contact the Auditing Department if you require additional information or have any questions.
- Note: The value of someone's time or service is not considered a non-cash donation (IRS Publication 526).