For the PayPal Giving Fund deposit you cannot match to anyone
Facebook, GoFundMe and Venmo donations: who owes the receipt, and what to write instead
A supporter's birthday fundraiser raised $1,840 from 31 people; six weeks later PayPal Giving Fund deposits $1,840 and you have eleven names. Do those eleven need IRS receipts? No — they gave to PayPal Giving Fund, which already receipted them and then granted the money to you. The Venmo and Zelle gifts that came straight to your account are the opposite: you are the donee and you owe the receipt. Below: a platform thank-you that cannot be mistaken for a receipt, a letter for the person who hosted the fundraiser, the direct-payment receipt, and a year-end insert for donors who did both.
Your first batch of letters is free. Donor data never leaves your browser.
Who the donor actually paid
| How the gift arrived | Legal donee | Who sends the IRS receipt | Your letter |
|---|---|---|---|
| Facebook or Instagram fundraiser (US, since Oct 31 2023) | PayPal Giving Fund | PayPal Giving Fund, by e-mail at checkout | Platform thank-you — not a receipt |
| GoFundMe charity fundraiser (standard) | PayPal Giving Fund | PayPal Giving Fund | Platform thank-you |
| GoFundMe with GoFundMe Pay (GoFundMe Pro / Classy) | You | You (GoFundMe Pro's e-mail is issued on your behalf) | Standard receipt |
| eBay for Charity, Nextdoor, Twitch | PayPal Giving Fund | PayPal Giving Fund | Platform thank-you |
| Every.org, Network for Good donation page | That platform charity | That platform charity | Platform thank-you |
| PayPal donate button on your business account, Venmo charity profile, Zelle, Cash App, Givebutter, Zeffy, Donorbox, your website | You | You | Direct digital receipt (below) |
| GoFundMe Giving Fund, Daffy, Charityvest, Fidelity Charitable | The DAF sponsor | Nobody — the donor deducted when funding the account | DAF thank-you |
| Personal GoFundMe run by a volunteer who then sent you the proceeds | You, from the volunteer | You, to the volunteer | Standard receipt to the organizer |
The test is who the donor paid, not which app the money landed in. Enrolling in PayPal Giving Fund so grants arrive electronically does not make them direct gifts.
Before you write: pull the platform report
- PayPal Giving Fund dashboard (enrolled charities): donor name and e-mail where the donor opted in, gift date, amount, source platform and fundraiser name. Export it; this is your soft-credit list.
- Meta Nonprofit Manager: transaction list and fundraiser hosts. Hosts can see every donor — they are your route to the anonymous ones.
- GoFundMe Pro reports: the 'GoFundMe Source' column (Direct vs. Fundraiser) and the processor tell you whether each gift came through PPGF or GoFundMe Pay.
- Your bank or PayPal statement: the grant date and amount from PPGF — that is what goes in your books, under PayPal Giving Fund.
Platform gift thank-you (Facebook, Instagram, GoFundMe, eBay)
Amount, the date they gave, the fundraiser they gave through, how it arrived, what it did — and a plain sentence that PayPal Giving Fund is the charity of record and already sent the receipt, so this letter is not one.
[Organization name] [Mailing address] EIN [00-0000000] [Date] Dear [Donor name], Thank you for your gift of $[amount] on [date they gave] through [the Facebook fundraiser "[fundraiser name]" / GoFundMe / eBay for Charity]. It reached us as a grant from PayPal Giving Fund on [payout date], and it is already at work: [one concrete sentence — "it covers three weeks of kibble for the twenty dogs in foster care right now"]. Because your gift was made to PayPal Giving Fund, which then granted it to us, PayPal Giving Fund is the charity of record for tax purposes and e-mailed you the official receipt when you donated. This letter is not a tax receipt — it is simply our thank-you, and our way of letting you know the money arrived. [Organization name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN [00-0000000]). If you would like to give directly in the future, our website ([url]) and mailing address are above; direct gifts come with a receipt from us. With gratitude, [Signer name] [Title]
Letter to the fundraiser host
The person who ran the birthday fundraiser did not give you the money — they raised it. Tell them the total, the count and the result, explain that their donors were receipted by PayPal Giving Fund, and ask them to do it again.
[Organization name] [Mailing address] [Date] Dear [Host name], Your [birthday / marathon / memorial] fundraiser for [Organization name] raised $[total] from [number] people between [start date] and [end date]. Thank you — you did something most of our donors never do: you asked your own friends on our behalf. Here is what that money does: [two sentences, concrete and specific]. We have added your fundraiser to our records as the source of these gifts. Two notes you may find useful. First, the donors to your fundraiser received their tax receipts from PayPal Giving Fund, the charity that processes Facebook and GoFundMe donations, so they do not need anything further from us — but if any of them would like a personal thank-you, send us their names or ask them to e-mail [email] and we will write. Second, if you also gave to your own fundraiser, that gift was receipted by PayPal Giving Fund in the same way; this letter is not a tax receipt. Would you be willing to do it again next year? We would love to feature your fundraiser in [newsletter / social post] — just say the word. With real appreciation, [Signer name] [Title] · [phone] · [email]
Direct digital gift receipt (Venmo, Zelle, Cash App, PayPal button, website)
The ordinary §170(f)(8) acknowledgment for money that came straight to you: gross amount charged to the donor (fees are your cost, fee cover is part of the gift), date, no goods or services, EIN.
[Organization name] [Mailing address] EIN [00-0000000] [Date] Dear [Donor name], Thank you for your contribution of $[gross amount] received on [date] via [Venmo / Zelle / Cash App / PayPal / our website]. No goods or services were provided in exchange for this contribution. [If the donor covered processing fees: "This amount includes the $[x.xx] you added to cover processing costs; the full $[gross amount] is your contribution."] [Organization name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (EIN [00-0000000]). Please keep this letter with your tax records. [One sentence about what the gift makes possible.] With gratitude, [Signer name] [Title]
Year-end statement insert for platform gifts
For donors who gave both ways: keep the platform gifts out of the deductible total, list them separately for convenience, and point the donor to their PayPal Giving Fund e-mails.
A note about gifts made through Facebook, Instagram, GoFundMe or eBay Gifts you made through a Facebook or Instagram fundraiser, a GoFundMe charity fundraiser or eBay for Charity reach us as grants from PayPal Giving Fund. PayPal Giving Fund is the charity of record for those gifts and issued your official tax receipt by e-mail at the time you gave, so they are not included in the total above. If you made such gifts in [year], please use the PayPal Giving Fund receipts (search your e-mail for "PayPal Giving Fund") for your tax records. We have listed them below for your convenience only, so you can see your full support of [Organization name] in one place: [date] · $[amount] · via [Facebook fundraiser "[name]" / GoFundMe] [date] · $[amount] · via [platform] Thank you for giving however it is easiest for you. If you would prefer that future gifts come with a receipt from us, you can give at [url] or by check to the address above.
Facebook and GoFundMe rows in the spreadsheet
Write the route in a Notes column — Facebook fundraiser, GoFundMe, eBay for Charity, Every.org — or put PayPal Giving Fund in the Donor column for a payout you cannot attribute. The letter keeps the amount and the date the person gave, names the route and the regranting charity, says the official receipt came from PayPal Giving Fund and that this letter is not one, and drops the "keep with your tax records" line. A treasurer flag reminds you to hard-credit the regrantor, soft-credit the person and use the donor's gift date rather than your payout date. Rows marked direct, GoFundMe Pay, our PayPal get the normal receipt; GoFundMe Giving Fund takes the DAF path.
Crowdfunding and social giving questions
Do we have to send IRS receipts for Facebook fundraiser donations?
No. Since October 31, 2023, every donation made through a Facebook or Instagram fundraiser in the US is made to PayPal Giving Fund (PPGF), a 501(c)(3) public charity, which then grants the money to your organization. The donor's contribution for §170 purposes was to PPGF, PPGF issues the receipt by e-mail at checkout, and the §170(f)(8) written acknowledgment that attaches to gifts of $250 or more is PPGF's obligation, not yours. What you receive is a grant from PPGF. Send a thank-you if you have the donor's contact details — just make sure it does not read as a tax receipt.
Who is the donor in our books: the person or PayPal Giving Fund?
PayPal Giving Fund is the legal donor (hard credit); the person who clicked Donate gets a soft credit. On your Form 990 the money is a contribution from PPGF, and if PPGF's grants to you total $5,000 or more in the year (or 2% of total contributions, whichever is greater, for most public charities) PPGF — not the individual donors — is the name on Schedule B. Treat it exactly like a grant from a donor-advised fund sponsor, which is what PPGF is in substance.
Why can't we see who gave?
PPGF shares a donor's name and e-mail only if the donor ticked the box allowing it, and Meta's own report shows only limited transaction data. Expect a meaningful share of Facebook donors to be anonymous to you. Two workarounds: thank the fundraiser host (who can see every donor) and ask them to pass on your note, and post a public thank-you on the fundraiser itself. Neither needs tax language, because the receipts are already handled.
We are enrolled in PayPal Giving Fund and the money lands in our PayPal business account. Does that make it a direct gift?
No. Enrollment changes the delivery (an electronic grant every 15–45 days instead of a quarterly check) and gives you a better report, but the donor still gave to PPGF and PPGF still receipted them. Compare a PayPal donate button on your own business account, or Venmo, Zelle and Cash App: there the donor pays you directly, you are the donee, and you owe the receipt. The test is who the donor paid, not which app the money arrived in.
GoFundMe says we can get paid through GoFundMe Pay. Does that change the letter?
Yes. GoFundMe charity fundraisers normally pay through PayPal Giving Fund, with the same consequences as Facebook. US nonprofits that enroll in GoFundMe Pay (through GoFundMe Pro, formerly Classy) receive donations directly through their own Stripe account, and the receipt that GoFundMe Pro e-mails is issued on your behalf, so you are the donee and the gift is a direct §170 contribution to you. Donations to fundraisers created before you enrolled keep flowing through PPGF, so for a transition year you can have both kinds in the same campaign — check the 'GoFundMe Source' and processor columns in your report.
A volunteer ran a personal GoFundMe 'for our rescue' and sent us the proceeds. Who gets the receipt?
The volunteer. Contributions to a personal (non-charity) GoFundMe are personal gifts to the organizer; GoFundMe issues no tax receipt and the contributors have no deduction. When the organizer transfers the proceeds to you, the organizer is making the contribution, so acknowledge the organizer for the amount you actually received, on the date you received it. You cannot retroactively make the original contributors' gifts deductible. Steer the next campaign to a certified charity fundraiser (green check mark) so the donors are receipted by PPGF, or to your own donation page so you can receipt them.
What date goes on a thank-you for a platform gift?
Use the date the person gave (from the PPGF or Facebook report), because that is the date they will see on their PPGF receipt. For your own books the grant from PPGF is dated when PPGF paid you. The two dates can fall in different tax years around December 31 — the donor's deduction belongs to the year they clicked Donate, your revenue to the year the grant arrived.
A donor gave $100 through our PayPal donate button and we received $97.51. What amount do we acknowledge?
$100. The donor parted with $100 for your benefit; the processing fee is your expense, not a reduction of the gift. If the donor ticked 'cover the fees' and paid $103.20, the contribution is $103.20 — the fee cover is a gift too. Acknowledge the gross amount charged to the donor, and book the fee as a cost.
What about GoFundMe Giving Fund — is that the same thing?
No. GoFundMe Giving Fund (GFGF) is a donor-advised fund sponsor launched in 2025: a donor contributes to their own Giving Fund account, deducts at that time, and later recommends grants to charities. A check or transfer from GoFundMe Giving Fund is a DAF grant — use the donor-advised fund thank-you, not this page. PayPal Giving Fund, by contrast, holds nothing for the donor; it passes each gift through to the charity the donor chose.
Our crowdfunding campaign offered perks (a t-shirt at $50, a tote at $100). Do quid pro quo rules apply?
If the campaign runs on your own site or a direct-payment platform, yes: each payment over $75 that comes with a perk needs a quid pro quo disclosure stating the deductible amount (payment minus the perk's fair market value), unless the perk is a low-cost token under the 2026 insubstantial-benefit safe harbor ($13.90 cost for payments of $69.50 or more, or 2% of the payment capped at $139). PPGF and Facebook do not allow goods or services in exchange for donations, so perks are not an issue on those rails — which is one reason they can issue a clean receipt.
Can Facebook donors still use their gift for an employer match?
Yes. The PPGF receipt is proof of the gift, and most matching-gift portals accept it. Tell donors to enter your legal name and EIN (not PayPal Giving Fund's) when they submit the match, so the company's check comes to you directly. The match itself is a contribution from the employer and gets a normal acknowledgment from you — see the matching gifts page.
Do we include platform gifts on a year-end statement?
Not inside the deductible total. The statement is a §170(f)(8) acknowledgment of gifts made to you; PPGF gifts were made to PPGF. You may list them in a clearly separated section for the donor's convenience — the insert above does this — with a sentence saying PPGF receipted them. The generator does the same: a donor with both direct and platform gifts gets a statement where the direct gifts carry the receipt language and the platform gifts are acknowledged with thanks only.
How does the generator handle Facebook, GoFundMe and PayPal Giving Fund rows?
Write the route in a Notes column — 'Facebook fundraiser', 'GoFundMe', 'eBay for Charity', 'Every.org', 'Network for Good' — or put PayPal Giving Fund in the Donor column for a payout you cannot attribute. The letter keeps the amount and date, names the route and the regranting charity, says PPGF issued the official receipt and that this letter is not one, drops the 'keep with your tax records' line, and the treasurer flag reminds you to hard-credit the regrantor and use the donor's gift date. If the money actually arrived in your own account (GoFundMe Pay, your PayPal donate button, Venmo, Zelle), add 'direct' to the note and the row gets a normal receipt.
General information based on Internal Revenue Code §§170(f)(8) and 6115, IRS Publication 1771, Rev. Proc. 2025-32, Form 990 Schedule B instructions, and the published terms of PayPal Giving Fund, Meta Charitable Giving Tools and GoFundMe (as of 2026). Platform rules change; check the platform's current help pages. Not legal, tax or accounting advice.