24: Sample Gift Acknowledgement Letters

Confirming
Reconfirming

The community foundation submits sample gift acknowledgement letters for gifts of cash, non-cash property, and gifts to a donor advised fund.

Key Elements 
  1. Letter acknowledging cash gift:
    • The name of the community foundation
    • Amount of cash received
    • A statement that no goods or services were received in exchange for the gift (or) a description of goods/services provided and a good faith estimate of their value
    • Language that does not contradict status of gifts as irrevocable and subject to board control
  2. Letter acknowledging non-cash gift:
    • The name of the community foundation
    • Description of non-cash property received
    • A statement that no goods or services were received in exchange for the gift (or) a description of goods/services provided and a good faith estimate of their value
    • Language that does not contradict status of gifts as irrevocable and subject to board control
  3. Letter acknowledging gifts to funds that are legally defined as donor advised funds (either cash or noncash), includes language stating that the community foundation has exclusive legal control over the contributed assets*

*Pension Protection Act requirement

Material Changes

A material change is any change that affects any of the above key elements. Changes in introductory language or other language that does not affect the above legal requirements will not be considered a material change. If you have had material changes, you will need to resubmit any documentation related to material changes. Review all key elements for this requirement by clicking the "confirming" toggle in the upper left corner of this page.

Core Materials 

Required Documents

    • Cash gift letter
    • Non-cash gift letter
    • Gift of stock letter
    • Gift to donor advised fund letter*

*Pension Protection Act requirement

No documents required for reconfirmation unless your original binder submission was prior to August 2006 and you have yet to meet the Pension Protection Act requirements.