thanks for the quick and thorough answer. The reason for my confusion is this section about towns not having to send a letter for payments that are part donations and part goods and services received. Page 5 of Publication 526:
Written statement. A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. It must also give you a good faith estimate of the value of those goods or services.
The organization can give you the statement either when it solicits or when it receives the payment from you.
Exception. An organization won't have to give you this statement if one of the following is true.
The organization is:
a. A governmental organization described in (5) under Types of Qualified Organizations, earlier,
So the town doesn't have to give you that statement, but still has to send the contribution acknowledgement?
