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The NEW Gift Receipt Rules USA donor will not be allowed to take a charitable deduction for a donation of 250.00 or more unless he or she has obtained a receipt from the charitable organization.. The statement must inform the donor that the amount of the donation that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the value of goods or services provided by your Section, Chapter, or Conference, and provide the donor with a good faith estimate of the value of the goods or services that the donor received..