CCC Auditing

501(c)(3) Letter Request

 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).

 

501(c)(3) Letter Request


501(c)(3) Letter Request