Donors
Who gives, what they gave, what it was for, and the acknowledgement the law requires.
A donor record holds the giving history, the restrictions attached to each gift, and the acknowledgements sent. Restriction is the part that matters most, because a gift given for one purpose and spent on another is a breach of the agreement behind it.
Written acknowledgement is a legal requirement above a threshold, and a donor who cannot substantiate a deduction because you did not send one will remember it.
Where everything sits
How to work this page
Not a summary. The language in the letter or the pledge is what governs, and it is what an auditor reads.
Above the statutory threshold it must state whether any goods or services were provided in return. Omitting that sentence invalidates the receipt.
A pledge is a promise. Recognising it as revenue depends on whether it is unconditional, and conditional pledges are not revenue yet.
Somebody who gave for years and stopped is worth a call. It shows in the giving history before anybody notices it anecdotally.
On a phone
Every figure from the desktop appears here, stacked rather than reduced. Tables scroll inside themselves so the page never moves sideways, and figures keep their separators and their alignment at every width.
Questions people actually ask
The amount, the date, your organisation, and whether anything was provided in return. For non-cash gifts, a description without a value, because valuation is the donor's responsibility.
Only the amount above the fair value of what was received is deductible, and the receipt has to say so with the value stated.