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  • 1.  Tax Receipt - Mail or Email

    Posted 01-20-2026 07:54 AM

    Here at University of Richmond, our current practice with regard to processing tax receipts is that gifts made on our online giving page receive an automatic receipt via email directly from the platform. For all other gifts - check, stock, etc - our AS staff processes a receipt the day after the gift is recorded and those receipts are mailed via USPS. We have fielded some questions from Development partners as to whether we should move these receipts to email as well (for those donors for whom we have email addresses) and I am wondering if this is standard practice at other places. My (perhaps dated) assumption was that the receipt should mirror the gift - online gifts receipted online via email, offline gifts receipted with paper. But perhaps the timeliness of email is preferable, and this is a shift we should make. Thank you for your responses!



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    Katie Bell
    University of Richmond
    katie.bell@richmond.edu
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  • 2.  RE: Tax Receipt - Mail or Email

    Posted 01-20-2026 08:11 AM
    Katie, using email for these is becoming more common due to the lower cost and timeliness. However, for donors who have not made online donations, and have been notified of the email receipt at the time they gave, you will want to give all other donors the opportunity to opt in or out of email receipts.

    Not all donors want "sensitive" information sent electronically, especially when they use a work email. And just because you have an email address doesn't mean it's still valid.

    You can make this easy on yourself by including a brief statement on solicitation pieces that says, "Unless instructed otherwise, tax receipts will be sent to the email address on file," or something similar. And make sure you include a blank for them to provide a preferred email address.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987




    Original Message


  • 3.  RE: Tax Receipt - Mail or Email

    Posted 01-20-2026 12:10 PM

    Thank you, John! Appreciate your helpful reply!



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    Katie Bell
    University of Richmond
    katie.bell@richmond.edu
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    Original Message


  • 4.  RE: Tax Receipt - Mail or Email

    Posted 13 days ago
    Edited by Rachael Pezzuti 13 days ago

    Hello,

    I am currently catching up on several Fund Services forum discussions and wanted to confirm my understanding of receipt requirements from this discussion.

    I am uncertain if I have the notion that all gifts of $250 and over must receive a hard copy receipt from our institution's internal standards or if that is an IRS requirement. I know there is also different receipting for QPQ gifts, particularly that payments of $75 receive a receipt, along with special acknowledgement letter verbiage for DAFs, IRAs, etc. in place of formal receipts.

    Could you please clarify whether there are any hard-copy requirements based on IRS/CASE standards, or can technically any form of gift receipting/acknowledgement be sent electronically? In other words, does the IRS require a physical copy, or is any written form of disclosure (including electronic) acceptable depending on institutional practice?

    Thank you in advance.



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    Rachael Pezzuti
    Gannon University
    pezzuti001@gannon.edu
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    Original Message


  • 5.  RE: Tax Receipt - Mail or Email

    Posted 13 days ago
    All receipts can be in paper or electronic form. However, unless a donor makes a gift online and provides an email address, you should not issue an electronic receipt without their permission.

    See IRS Publication 1771 for receipt guidelines as well as the Final Substantiation Regulations issued in 1996. You are NOT REQUIRED to issue a receipt for any gift unless a QPQ exists. IRS language states that it is the donor's responsibility to obtain a receipt for gifts of $250+ if they wish to claim a deduction. 
    However, best practices suggest that we automatically issue receipts for all gifts regardless of amount. It is not only good donor relations but also ensures the donor receives a timely confirmation and thank you.

    John

    John Taylor Principal, John H. Taylor Consulting, LLC 919.816.5903 Big ideas; small keyboard





    Original Message


  • 6.  RE: Tax Receipt - Mail or Email

    Posted 13 days ago

    Thank you John for your response; I have a better understanding now!



    ------------------------------
    Rachael Pezzuti
    Gannon University
    pezzuti001@gannon.edu
    ------------------------------

    Original Message


  • 7.  RE: Tax Receipt - Mail or Email

    Posted 13 days ago
    I meant to add that you never send tax receipts for DAF gifts. The legal donor is the DAF, and they cannot claim a deduction anyway. You do, however, want to send a thank-you letter to the individual who recommended the DAF gift as confirmation that it was received. But that letter should never imply any tax-deductibility.

    IRA donations differ. If you know whether the donation was an RMD or QCD, it helps to mention that on the tax receipt. Otherwise, a standard receipt stating only that it was an IRA distribution is enough. Keep in mind, however, that a QCD cannot provide any benefit to the donor (maybe a token gift, but some even say no to that). So, if you can't determine whether it came from an RMD or QCD, it's best not to offer any benefits until you get confirmation that it was an RMD. In that case, a QPQ receipt is appropriate.

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987





    Original Message


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