IRS Language for Receipts & Solicitations

Fundraising is subject to federal and state regulatory requirements, so it is important that when we are soliciting donors we are clear and transparent about who we are and what their donation will be in support of. Specifically the IRS and the State of Pennsylvania require the following transparency from our organization:

• The IRS requires us to clearly state our 501(c)(3) status so that donors understand their contributions may be tax deductible
• The IRS requires disclosure about whether any goods or services were received in exchange for a gift so donors can properly substantiate their deductions
• Pennsylvania state law requires us to disclose our charitable registration and clarify that registration does not imply government endorsement

The below IRS language should be included in all receipts and solicitations with donors. Remember, this language is not filler material as it protects our donors, PPFF’s compliance with federal law, and ensures that we are demonstrating ethics as a public charity.

The Friends of ______________________ is a Chapter of the Pennsylvania Parks & Forests Foundation, which is a 501(c)(3) non-profit organization—contributions to which are tax deductible to the fullest extent of the law. No goods or services were received in exchange for this contribution. The official registration of the Pennsylvania Parks & Forests Foundation may be obtained from the Pennsylvania Department of State by calling toll free within Pennsylvania 1-800-732-0999. Registration does not imply endorsement.

Here are a few additional resources including this language on the Friends Resources page of the PPFF website:

IRS Language for Receipts/Solicitations (As seen above)
Example Acknowledgement Letter Including IRS Language