“Can I Get a Receipt for That?” is a great introduction to the issue of giving contribution receipts in a local church. Also applies to other NPOs.
Written by Delton de Armas of PSK LLP, the article surveys the basics of receipts, such as giving name of the donor, amount, date, and a comment that “no goods or services were received in exchange for this gift other than intangible religious benefits.”
Best part of the article is introducing the complications that develop from non-cash gifts. Cars require a special form. Additional paperwork applies if the value it is over $500 or over $5000. It is better to turn down some gifts.
Article closes with the suggestion that a church should have a written contribution policy. I recommend reading the full article, linked above.