Each gift processed through VolunteerBadge gets its own receipt with the date, the amount, and the organization name. Separate gifts are not combined. A $25 gift each week does not become one $1,300 gift for the $250 acknowledgment rule.
The $250 rule (section 170(f)(8)) is “$250 or more,” not “more than $250.” The receipt says no goods or services were provided, because checkout does not sell a benefit. If a payment over $75 includes a benefit, the receipt states that deductibility is limited to the excess over the value of what the donor received, and it gives a good-faith estimate of that value. That disclosure is section 6115.
A receipt says the organization is a 501(c)(3) only when the IRS record on file says so. If we could not find a record, the receipt still lists the gift and does not claim a deduction. There is no IRS penalty on the charity for skipping an acknowledgment. The donor is the one who needs it.
A year-end email lists each gift and its date. Volunteer time is not on that list and is never given a dollar value. Time and services are not deductible.
Do not put a dollar value on donated property. Valuation is the donor’s job. Form 8283 is not a receipt.