Church contribution statement example and guide to financial transparency

Most church teams think about contribution statements once a year, usually sometime between late December and the scramble of early tax season. But these statements do far more than satisfy a requirement. When they’re accurate, timely, and thoughtfully delivered, they become tools for clarity, trust, and meaningful donor engagement.

A church contribution statement—sometimes called a giving statement or donation receipt—is a written acknowledgment of the financial gifts a person or household gave during a specific period. Donors use these records for tax purposes, but that’s only part of the story. Solid contribution statements help churches maintain clean financial documentation, simplify audits, and keep their community informed about their generosity.

Let’s walk through the purpose, components, and compliance requirements of contribution statements, along with best practices, common pitfalls, and a clear example you can follow. You’ll also see how Pushpay streamlines every step of the process so your team can focus on ministry instead of paperwork.

Why contribution statements matter

Contribution statements serve several important roles in your church’s financial management:

Transparency and donor trust
Your church is stewarding gifts that people offer with deep conviction and hope. Transparent documentation reinforces that their generosity is handled with care.

Accurate financial reporting
Statements reflect the records you maintain internally. When your reporting is clean, budgeting, forecasting, and reconciliation run more smoothly.

Legal and tax compliance
The IRS has clear rules about charitable contributions, and donors depend on your documentation to substantiate their deductions. These statements support both individual taxpayers and your organization’s financial integrity.

Pastoral care and connection
A contribution statement is more than a summary of amounts. It’s a moment to thank donors, encourage them, and show the impact of their giving in the life of your church.

For a more detailed exploration of the IRS’s requirements for church contribution statements, check out their official document on Substantiation and Disclosure Requirements for Charitable Contributions. Also, be sure to consult an accountant or tax advisor to stay up to date on any new or updated federal and state tax laws, as noncompliance can result in fines.

The purpose behind contribution statements

Contribution statements support the administrative, financial, and pastoral work churches do every day.

Supporting financial clarity
Accurate statements help your accounting team reconcile donations, stay audit-ready, and maintain the documentation needed for solid financial planning.

Meeting legal requirements
The IRS requires written acknowledgment for:
• Any single donation of more than $250
• Any gift where goods or services valued at $75 or more were provided in return

Even when a gift doesn’t meet those thresholds, most donors still expect a clear record, especially if they give online or through a recurring schedule.

Helping donors with tax documentation
These statements contain the details needed for charitable deductions, including:
• Donation dates
• Donation amounts
• Descriptions of non-cash gifts
• Required IRS language about goods, services, and intangible religious benefits

Key elements of a church contribution statement

An IRS-compliant contribution statement should always include:

• Church name and contact information
• Donor name and contact information
• Itemized list of cash contributions
• Description (but not valuation) of non-cash gifts
• Statement that no goods or services were provided, if applicable
• Description and good-faith estimate of goods or services provided, if applicable
• Statement that any benefits received were intangible religious benefits, if applicable
• Total giving amounts for the period

Building a consistent template ensures accuracy and cuts down on admin time during busy seasons.

Legal and tax considerations

Contribution statements help donors claim their charitable deductions, but they also protect your church. A few essentials:

Written acknowledgment matters
Oral acknowledgment—even if delivered by a pastor—doesn’t meet IRS rules. The statement must be written (digital or printed).

Gift valuation rules
Churches should never assign value to non-cash gifts. Your responsibility is simply to describe the item.

Intangible religious benefits
If the only thing a donor received in return for a gift is something like prayer, teaching, or participation in worship, the statement must say so. This language is part of IRS compliance.

When in doubt, seek professional guidance
Churches aren’t expected to be tax experts. When regulations shift, consult an accountant or tax advisor so your statements stay accurate and compliant.

Step-by-step guide: creating clear, accurate contribution statements

Here’s a streamlined approach for creating your annual (or quarterly) statements:

1. Confirm accurate donor records

Names, households, addresses, and email contacts should be up to date. Clean records mean fewer reprints and resends later.

2. Reconcile donations with your accounting system

Before statements go out, ensure your donor database and accounting software match.

3. Review IRS-required elements

Double-check that every statement includes the mandatory acknowledgments listed above.

4. Choose your delivery method

Email, printed mail, or your church app—depending on how your donors prefer to receive communication.

5. Add a personalized message

Even two thoughtful sentences—gratitude, a highlight from the past year, or a glimpse of ministry impact—make the experience feel relational instead of transactional.

6. Send, track, and store

Ensure both you and the donor have a copy stored for future reference or audit needs.

Why most churches choose automated statement generation

Manual contribution statements drain staff hours, introduce errors, and create unnecessary stress every January.

Pushpay simplifies this entire process:

• Automatically gathers donor history
• Generates IRS-compliant statements
• Includes all required acknowledgment language
• Supports cash, non-cash, recurring, and digital gifts
• Publish statements digitally for in-app access or email delivery, and print PDFs for mailing
• Administrative staff can email or print annual giving statements
• Stores donor history for future audits or reports
• Keeps records aligned with your giving and donor management tools

Because Giving, ChMS, and Apps are connected, statements draw from centralized donor records.

Common mistakes churches make (and how to avoid them)

Missing IRS-required language
Statements that skip the “no goods or services were provided” wording—or forget to mention intangible religious benefits—can jeopardize donors’ deductions.

Incorrect donor names or households
Small errors lead to confusion and force your team to reissue statements.

Inconsistent recording of non-cash gifts
These need a description, even when valuation isn’t included.

Sending statements late
Timeliness strengthens donor confidence and reduces tax-season follow-up questions.

Treating the statement like a receipt instead of a relationship moment
People want to know their giving matters. A simple message of thanks goes a long way.

Automation significantly reduces errors and speeds up delivery.

Templates and examples

Below is a simple textual example you can adapt into your own format. The example aligns with IRS requirements and includes the standard acknowledgment language.

Church Contribution Statement Example

[Church Name]
[Address]
[City, State, ZIP]
[Phone] | [Website]

Donor:
[Donor Name]
[Address]

Statement Period: January 1, 2025 – December 31, 2025

Cash Contributions
• 02/14/25 — $100
• 03/10/25 — $250
• 08/22/25 — $150
Total Cash Contributions: $500

Non-Cash Contributions
• 05/02/25 — Description: “Used acoustic guitar”
(No valuation provided)

Required Acknowledgments
• No goods or services were provided in exchange for these contributions.
• All benefits received consisted solely of intangible religious benefits.

Pushpay generates compliant statements with your organization’s details and standard acknowledgments.

You can send it with a brief message, such as:

“Thank you for your generosity this year. Your gifts helped our church support families in need, expand our youth ministry, and continue sharing the hope of Jesus in our community. We’re grateful for your partnership in ministry.”

Turning contribution statements into a moment of ministry

You interact with donors throughout the year, but the annual statement is one of the few times every giver hears directly from your church about their generosity. It’s a unique opportunity to remind them their giving matters.

A few ideas:

• Share one or two ministry wins from the year
• Highlight a story of life change (with permission, of course)
• Offer a glimpse of what’s ahead
• Invite them to pray for specific ministries or outreach goals
• Encourage them with a short pastoral note of gratitude

Pushpay makes it easy to pair your statement email or in-app message with links to YouTube/Vimeo or in-app media. Many churches use this moment to create a rhythm of gratitude and connection that strengthens generosity all year.

Choosing a giving solution that supports your financial workflow

When evaluating church giving platforms, look for tools that support strong financial documentation:

• Automatic statement generation
• IRS-compliant formatting
• Reliable donor history and household records
• Digital and print options
• Support for recurring and non-cash gifts
• Centralized giving and donor data
• Reporting and insights that help you spot giving patterns

Pushpay brings these capabilities together so your team can prepare contribution statements with confidence and ease—while keeping more time free for ministry.

If you want help streamlining your financial documentation and strengthening donor relationships, connect with our team. We’d love to walk you through how Pushpay works for churches of every size.

Frequently asked questions

1. What is a church contribution statement?

A contribution statement is a written acknowledgment of donations a person or household gave to your church. Donors use it for tax reporting and personal record keeping.

2. Are churches legally required to provide contribution statements?

Yes, when a single donation exceeds $250 or when goods or services valued at $75 or more were received in exchange for the gift. Many churches still provide statements to all donors as a best practice.

3. What must be included in a contribution statement?

• Church name
• Donor name
• Cash contribution totals
• Itemized non-cash gift descriptions
• Required IRS acknowledgment language
• Statement of intangible religious benefits, when applicable

4. How can automated systems help?

Automated giving platforms track donations, generate compliant statements, reduce errors, and save staff time—especially during year-end reporting.

5. How can a contribution statement support donor engagement?

When paired with a sincere note of thanks, a brief story, or a vision update, the statement becomes a meaningful touchpoint that encourages continued generosity.