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A written statement from a charity is required if a donation is more than $75 and is partly a contribution and partly for goods or services. The statement must contain an estimate of the value of goods or services received. Exception: A written statement for goods or services is not required if one of the following is true. The charity is a federal, state, or local government, or a religious organization where the benefit is an intangible religious benefit, such as admission to a religious The goods or services are of token The goods or services are membership
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