You fill in a reasonable, fair-market value of the donation. We've created this stepbystep guide on everything you need to know about creating a donation receipt letter for tax purposes.A donation receipt documents the details of a cash or property donation that's gifted to an individual cause or organization. Contributions to New York State charities. Are you a nonresident of New York State and want to make a donation to a New York State charity? Here are some handy IRS tips for deducting charitable donations. When you bring items to one of our donation locations, you may fill out a paper donation form.