Written acknowledgments to donors

Send every donor who gave $250 or more in the previous year a written acknowledgment stating the amount, whether any goods or services were provided in return, and their value.

When: By January 31 each year.
Agency: IRS
Form: Contemporaneous written acknowledgment
Applies to: 501(c)(3) public charities, private foundations in the United States.
If missed: The donor loses the deduction; the organization owes $10 per disclosure, up to $5,000 per event, for failing to disclose quid pro quo contributions over $75
Source: www.irs.gov, read October 22, 2026

Jay explains

A donor cannot deduct a gift of $250 or more without a written acknowledgment from the charity, received before the donor files their return. The law sets no date for the charity, but January 31 is the working deadline that keeps every donor's return on time, and it matches the W-2 and 1099 season. The acknowledgment names the amount, says whether the donor received anything in return, and values it if so. Gifts over $75 made partly in exchange for goods or services need the disclosure at the time of the gift.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

January 31, 2027
January 31, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Corporate estimated tax payment Owners' estimated tax payments

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More about the company: other states, payroll, dates, abroad

Company name

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Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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