Option B receipts (goods or services provided)

Updated November 2, 2026

Use Option B when the donor received something in return for the gift, such as a dinner ticket or a gala seat, so only part of the payment is a donation. It needs a signed-in account and costs 2 credits, or it is covered by a pass. See Gift types.

Steps

On Create a receipt, sign in.
Fill in the form as usual with Cash Donation selected. Gift Amount ($) is the total the donor paid.
In the IRS Acknowledgment Statement, choose Goods or services were provided in exchange for this contribution. A box appears: Goods or services provided (value, $) *.
Enter the fair market value of what the donor received, as a number above zero. The form notes "Required when goods or services were provided".
In Goods or services provided (description) *, say what the donor received, for example "Dinner for two". It is required, up to 100 characters, and a counter shows how many you have used.
Preview and generate.

For example, a $150 payment where the donor received a $40 dinner gets 40.00 in the value field and "Dinner for two" in the description. The receipt shows $110.00 as the tax-deductible amount.

What the receipt shows

Goods/Services: the value you entered
Tax-Deductible: the gift amount minus that value. If the value is larger than the gift, it shows $0.00.
At the foot, this statement, with your description after the colon and your value in place of $40.00: "Goods or services were provided in exchange for this contribution: Dinner for two. We estimate their fair market value at $40.00. The amount of your contribution that is deductible for federal income tax purposes is limited to the excess of your payment over this value."

The other two statements print their own sentence in the same place.

What it costs

2 credits, or no credits with an active pass. The free daily receipt does not cover Option B, and a signed-out visitor doesn't see the Option B choice. The form notes this as Goods/Services acknowledgment (IRS Option B) receipts cost 2 credits. or, with a pass, Covered by your unlimited pass. See Credits and passes.

In Bulk, Option B can be chosen on each row, or once as the page default. The default applies to every row you haven't set by hand, including starting, added and pasted rows. Every Option B row also needs its own description, or the Default goods or services provided (description) above the grid. See Paste rows for bulk receipts.

Who decides the value

You do. FreeCharityReceipts prints the value you enter and doesn't check it. The IRS says the charity gives the donor a good faith estimate of what the donor received. See Option B and the quid pro quo rules for the $75 disclosure rule, what the statement must say, and what this receipt doesn't print.

If something goes wrong

Please enter the fair market value for goods/services: the value box is empty. Enter a number above zero.
Invalid fair market value for goods/services: use a plain number, like 40.00.
Please describe the goods or services provided: fill in Goods or services provided (description). The server says the same as Description of goods or services is required for acknowledgment statement B.
You need 2 credits for this receipt type but only have N.: the receipt costs 2 credits. Buy credits or use a pass.
The Option B choice is missing: sign in.

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