To solicit donations in Utah, your client may be required to file a letter with the Consumer Protection Division of the Department of Commerce. This publication explains how individuals claim a deduction for charitable contributions.A Qualified Charitable Distribution (QCD) is a tool many donors are choosing to use to make philanthropic gifts. It is a nontaxable distribution. You must attach Form 1098-C and Form 8283,. Your donation may be tax deductible, in accordance with applicable law. For IRS: If the organization fails to file its Form 990 tax return for three years in a row, its tax-. The Church sends the donor an acknowledgement letter. A determination letter is an official document from the IRS that confirms your church is a tax exempt, 501(c)(3) organization. Your members need written proof of their donations in order to claim them on their tax return.