Donor Giving Statements

Giving statements are year-end summaries you send to donors showing their total charitable contributions. Donors need these for their tax returns, and your nonprofit is required to provide them for gifts over $250.

The IRS requires donors to have a written acknowledgment from your organization for any single contribution of $250 or more. Most nonprofits send year-end statements to all donors as a best practice — it's good stewardship and helps donors claim their tax deductions. NP Ledger generates these automatically from your recorded donations.

• Donations for the year recorded in NP Ledger (via Quick Entry, donation connections, or import)
• Donor email addresses entered on supporter records (for email delivery)
• Your organization's name and EIN set up (appears on statements)
• Optionally: statement footer text, authorized signer name, and signer title configured in Organization settings

Generating statements

1. Go to Reports > Giving Statements (in the sidebar under Reports).
2. Select the year using the year dropdown at the top.
3. Review the donor list. Each row shows the donor name, email, number of gifts, monetary total, and in-kind contribution count.
4. Click "Generate All" to create statements for every donor with activity that year.
5. Or click "Preview" next to an individual donor to review their statement before sending.

Reviewing a statement

1. Click "Preview" next to any donor.
2. Review the statement — it lists each qualifying donation with date, description, designation, and amount.
3. Check for accuracy: gift counts, totals, and in-kind contribution items.
4. Click "PDF" to download a printable copy.

Sending statements by email

1. On the Giving Statements page, click "Email All" to send statements to all donors with email addresses.
2. Confirm the action in the dialog that appears.
3. For individual donors, click "Email" next to their name.
4. Statements are sent from your organization's configured sending identity — check Organization settings if you want to customize the sender name or reply-to address.

Important: Only donors with an email address on their supporter record will receive email statements. For donors without email, download the PDF and mail it.

Configuring statement details

1. Go to Organization (in the sidebar under Settings).
2. Add a statement footer (optional) — this appears at the bottom of every statement (e.g., "Thank you for your generous support!").
3. Add an authorized signer name (optional) — appears on the signature line.
4. Add a signer title (optional) — appears below the signer name (e.g., "Executive Director").

• The donor count matches the number of supporters who gave during the year
• Gift totals match what you expect based on your revenue for the year
• Statements include in-kind contribution items where applicable
• Status badges show "Sent" for emailed statements and "Generated" for previewed/downloaded ones

• Sending statements before all donations are recorded — Make sure all year-end donations are entered before generating statements. Late-arriving December donations are easy to miss.
• Missing donor email addresses — Check for donors showing "—" in the email column. You'll need to send their statements by mail.
• Forgetting in-kind contribution items — In-kind contributions with a fair market value over $250 need acknowledgment too. NP Ledger includes in-kind items automatically if they're recorded.
• Not customizing sender identity — Statements sent from a generic address look less professional. Set up your organization's sending identity under Organization settings.

Accountant note: IRS Publication 1771 requires written acknowledgment for single contributions of $250 or more. The acknowledgment must include the amount, whether goods or services were provided in exchange (quid pro quo disclosure per IRC section 6115), and a good-faith estimate of the value of any goods or services. NP Ledger includes these disclosures automatically for qualifying transactions. For noncash gifts over $500, donors must also file Form 8283; NP Ledger notes this threshold on in-kind contribution items.