The letter must explain who is gifting the money, where the donor's funds are coming from and the relationship between the donor and the recipient. From my understanding, giving a gift to parents after they supply a gift and gift letter is fraud regardless of the funds' origins.INSTRUCTIONS: Fill out this Declaration completely and provide accurate information. Make at least one copy. A gift letter is an important, formal, legal piece of documentation that can help explain that a (usually rather large) sum of money was gifted to you. This packet contains court forms and instructions to file for an appointment of a guardian for a minor. Step One: Before Filing for the Guardianship of a Minor. Complete the following tasks - Fill out the Forms. Mark your calendars now for this wonderful holiday event - right here in Maricopa!