---
title: "Check a draft gift acknowledgment against the stated elements"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-bequest-program-clauses-and-a-gift-acceptance-checklist/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R13-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Check a draft gift acknowledgment against the stated elements

> For a draft acknowledgment of a contribution the file states is $250 or more, mark whether the draft contains the organisation's name, the amount of any cash contribution, a description without a value of any non-cash…

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-bequest-program-clauses-and-a-gift-acceptance-checklist/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | For a draft acknowledgment of a contribution the file states is $250 or more, mark whether the draft contains the organisation's name, the amount of any cash contribution, a description without a value of any non-cash contribution, and one of the goods-or-services statements the page requires. Write no acknowledgment, no bequest clause, and no gift-acceptance policy. |
| What the lawyer must review | You write any bequest clause, any gift-acceptance policy, and any acknowledgment that is sent. The IRS written-acknowledgments page states that the written acknowledgment required to substantiate a charitable contribution of $250 or more must contain the name of the organisation, the amount of the cash contribution, a description (but not the value) of a non-cash contribution, a statement that no goods or services were provided if that is the case, a description and good-faith estimate of the value of goods or services if any were provided in return, and a statement that goods or services consisted entirely of intangible religious benefits if that was the case. The page also states that a donor may claim a deduction for a contribution of cash, check, or other monetary gift only if the donor maintains certain written records. It does not, on the page that was opened, state when the acknowledgment must be received. Publication 1771 was not opened. Whether the organisation is described in section 501(c)(3), other than a testing-for-public-safety organisation, is the IRS condition for eligibility to receive contributions deductible under section 170. ABA Formal Opinion 512 requires independent verification of generated output. |
| Written for | United States |
| Applies to | [Draft bequest-program clauses and a gift-acceptance checklist](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-bequest-program-clauses-and-a-gift-acceptance-checklist.md) |

## Checking plan

- What the AI does: For a draft acknowledgment of a contribution the file states is $250 or more, mark whether the draft contains the organisation's name, the amount of any cash contribution, a description without a value of any non-cash contribution, and one of the goods-or-services statements the page requires. Write no acknowledgment, no bequest clause, and no gift-acceptance policy.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not add a timing rule. The opened page lists the contents of the acknowledgment and does not state when the donor must receive it.
- A bequest clause is not this acknowledgment. You write the clause. No state bequest or probate statute was opened.

## Sources

- [IRS, Charitable contributions: written acknowledgments](https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments) (checked 2026-10-22)
- [IRS, Exemption requirements for 501(c)(3) organizations](https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations) (checked 2026-10-22)
- [26 U.S.C. § 501(c)(3), charitable organisations](https://www.law.cornell.edu/uscode/text/26/501) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*