My rule is to never add noncash donations to the regular donor statements.
Qualifying receipts should be issued for noncash donations separately from regular (cash) donor statements.
While noncash donation receipts should never include an amount, they must include a complete description of the item(s) given. The courts have ruled that where the description was insufficient, the donation was not allowed.
This additional description requirement does not normally work within the context of the regular cash donation receipts created by typical donor systems. Receipts for noncash donations should include the normal “no goods or services” statement and a full description of the noncash donation, but, again, not include a value. I stick to this rule even if the member submits a receipt for the backpacks to prove what he or she paid for them.