Create a practical donor receipt record.
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What an NGO donation receipt must show
Short answer: A donation receipt is your NGO’s own written acknowledgement of a gift. It should carry the NGO’s legal name, address and PAN, a serial number, the date, the donor’s name and address, the amount in figures and words, the payment mode and reference, and who signed it. If your NGO holds donor-deduction approval (the old 80G), many NGOs also print the approval number; the Income-tax Rules, 2026 prescribe the Form 114 certificate, not the receipt layout (rule 190(7)).
A filled-in sample (illustration, not a real donor)
| Field | What to write | Why it matters |
|---|---|---|
| Receipt no. | DR/2026-27/0142 – one series per year, no gaps | A missing number is the first thing an auditor asks about |
| Date of receipt | The date the money reached the bank, not the pledge date | Keeps the receipt in step with the bank statement |
| Received from | Donor’s full name and address, plus PAN or another ID you collect | The same details feed your Form 113 statement |
| Amount | ₹5,000 (Rupees five thousand only) | Figures and words stop later edits |
| Mode and reference | UPI, reference ending 7781 | Lets anyone trace the credit in seconds |
| Purpose | General donation / restricted to library project / corpus | Restricted and corpus money must be spent or kept as the donor said |
| Approval line | Donor-deduction approval number and date, only if you hold one | Never print an approval you do not have |
| Signed by | Name and role of the authorised signatory | Shows who took responsibility for the entry |
Two things trip up small NGOs most often. First, a receipt issued before the money is actually in the account; if the cheque then bounces, you have a receipt for a gift that never happened. Second, a “corrected” receipt that reuses the old number. Cancel the old one, mark it cancelled in the register, and issue a fresh number that refers back to it.
Next steps: set up the donor register and monthly bank match, check what your donors need from you on the 80G deduction for donors page, and see how the annual statement works in the annual donation statement guide. Ready-made, numbered receipt books and a linked register are in the Donation Receipt and Donor Register Pack. Not approved yet? See 12A and 80G registration.
By Vekho P. Ringa, Editor. Last verified 22 Oct 2026. Sources: the e-filing portal’s FAQ on Forms 113/114 and its older 10BD/10BE FAQ. Sample figures are illustrative. General information only, not legal advice.
Download the NGO Donation Receipt files
Use the editable Word file for preparation, and read the PDF guide before finalising it. Current law, prescribed authority/funder formats and professional certification requirements take precedence.
Download editable DOCX
Download PDF guide
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Free resource: downloading these files does not include filing, certification or professional review.
A donation receipt should acknowledge a genuine contribution and connect cleanly to the NGO’s donor register, bank/cash record and accounting system.
The receipt is only one part of donor control.
1. Basic receipt fields
A practical receipt can include:
- NGO legal name;
- address/contact;
- receipt number;
- receipt date;
- donor name;
- amount;
- amount in words;
- mode of receipt;
- transaction/cheque/reference;
- purpose/restriction if applicable;
- authorised signatory;
- relevant registration/approval reference only where current and applicable.
2. Free receipt format
[NGO LEGAL NAME]
[Address / Contact]
DONATION RECEIPT
Receipt No.:
Date:
Received with thanks from:
Donor Address / Contact (if required):
Amount: ₹
Amount in words:
Mode of donation:
Transaction / Cheque / Reference No.:
Date of receipt / clearance:
Purpose / Fund:
[Unrestricted / Project / Corpus where valid / Other]
Remarks:
Authorised Signatory
Name:
Role:3. Verify the money
For bank transfers, verify the actual bank credit.
A donor screenshot is helpful for matching but is not the strongest independent evidence that the NGO received the money.
For cheques, distinguish:
- received;
- deposited;
- cleared;
- returned.
Do not treat an uncleared instrument as completed receipt without appropriate control.
4. Receipt numbering
Use a controlled sequence.
Example:
- DON-2026-0001
- DON-2026-0002
- DON-2026-0003
Maintain a receipt register so cancellations and replacements are visible.
5. Restricted donations
If a donor specifies a purpose, record it consistently in:
- receipt;
- donor transaction record;
- accounting/fund code;
- programme/grant file.
Do not issue a receipt saying “building fund” and then post the money to unrestricted general income without review.
6. Corpus / endowment wording
Do not automatically classify a donation as corpus/endowment because the NGO wants long-term funds.
The donor direction, governing/tax position and accounting treatment require review.
7. In-kind donations
Use a separate acknowledgement.
Record:
- donor;
- item/service;
- quantity;
- condition;
- date;
- intended use;
- acceptance;
- valuation only where appropriately determined.
Do not invent a value merely to make the contribution appear larger.
8. Correcting a receipt
Never silently edit an issued receipt.
Record:
- original number;
- error;
- cancellation/correction reason;
- replacement number;
- date;
- person approving;
- accounting/reporting impact.
Keep the original in the audit trail.
9. Refunds
For a refund:
- document reason;
- approve;
- repay through controlled route;
- link bank proof;
- update donor register;
- update accounts;
- review reporting consequences.
10. Receipt vs prescribed tax certificate
An NGO’s ordinary receipt is not the same as a prescribed tax certificate.
Where the organisation is under the current donation-reporting framework, the relevant Income Tax filing/certificate process must be handled separately.
If your NGO does not yet hold 80G approval, our page on 80G registration explains the application route.
Donors who want to understand their side can read our guide to the 80G deduction.
Do not label a normal receipt as an official Government certificate.
11. Donation register
Maintain fields such as:
| Donation ID | Donor ID | Date | Amount | Mode | Bank ref | Fund | Receipt No. | Status |
|---|
This is more valuable operationally than the receipt alone.
12. Bank reconciliation
Reconcile:
- bank credits;
- donation register;
- receipt register;
- accounting ledger;
- payment-gateway statement.
Investigate:
- unidentified credits;
- receipt with no bank credit;
- duplicate receipt;
- refund/chargeback;
- wrong fund;
- name mismatch.
13. Donor privacy
Do not publish donor personal information simply because it exists in the receipt system.
Restrict:
- tax identifiers;
- bank details;
- personal addresses;
- phone/email;
- sensitive giving history.
14. Common mistakes
- Receipt issued before money cleared.
- Duplicate receipt number.
- Wrong legal name.
- Old approval number printed automatically.
- Restricted donation recorded as unrestricted.
- Corrected receipt overwrites original.
- Donor screenshot treated as sole bank evidence.
- Ordinary receipt called an 80G certificate.
- Donor database shared widely.
15. Related resources
- Donor Records & Donation Controls Guide
- Annual Report Format
- NGO Profile
- Donation & Donor Records System
Receipt questions NGOs ask us
Is there a government-prescribed format for an NGO donation receipt?
The receipt itself is your NGO’s own document; the Income Tax Department prescribes the annual statement (Form 113) and the donor certificate (Form 114) instead. Your receipt should still carry details that let you fill those forms accurately. General information only, not legal advice.
Do we still need to issue a receipt if the donor will get Form 114?
Yes. The donor gets Form 114 only after you file the annual statement, which can be many months later. The receipt is the immediate proof that you got the money, and your own books need it from day one.
Can we issue one receipt for a donor’s monthly UPI gifts?
You can, as long as the receipt lists each credit with its date and reference and the total matches your bank statement. Many NGOs find one receipt per credit easier to reconcile.
How do we write a receipt for books, food or equipment?
Describe the items and quantity, and say it is a gift in kind. Do not put a rupee value you cannot support. Keep the delivery note with the receipt copy.
A receipt has a typing error. Can we just edit the PDF?
No. Mark the original cancelled in the register, keep both copies, and issue a new receipt with a new number that refers to the old one. Silent edits break the audit trail.
Should the receipt mention FCRA?
Only if your NGO is FCRA-registered and the gift is foreign contribution, which must be received in your FCRA account. Foreign grant: Indian NGOs normally need FCRA registration or prior permission (FCRA 2010) to receive these funds. General information only, not legal advice.
NGOGrant boundary
The free receipt format is an organisational record. Tax deductibility and prescribed donation reporting depend on the NGO’s current legal/tax position and applicable forms.