Giving Tuesday 2026 Fundraiser Shirts: IRS Rules, Pricing
Giving Tuesday is Dec. 1, 2026. How nonprofit and school T-shirt fundraisers work, the IRS $75 disclosure rule, 2026 token limits, and logo questions.

GivingTuesday by the numbers
GivingTuesday says it was created in 2012 and was "born and incubated" at the 92nd Street Y in New York City. It now operates as an independent nonprofit, Giving Tuesday, Inc.
For 2025, GivingTuesday published these U.S. estimates from its Data Commons the day after the event (Dec. 2, 2025):
| Measure | 2025 result |
|---|---|
| Donated in the U.S. on GivingTuesday | $4.0 billion, up 13% from 2024 |
| People in the U.S. who took part | 38.1 million |
| Donated in total since 2012 | $22.5 billion |
That is a lot of organizations asking for money on the same day, and the ones offering something tangible, like a shirt, use it to stand out.
Key dates for a Dec. 1 campaign
| Date | What happens |
|---|---|
| Thu. Nov. 26, 2026 | Thanksgiving |
| Fri. Nov. 27 | Black Friday |
| Sat. Nov. 28 | Small Business Saturday |
| Tue. Dec. 1 | GivingTuesday |
Most organizations announce their GivingTuesday goal in early November and want shirts in hand, or at least a mockup for the donation page, before the campaign opens. A preorder model works well: the nonprofit collects donations through Dec. 1, sends the final size count, and the shop prints after. DTF fits that model because there are no screens to burn and mixed sizes and colors cost the same per transfer. Our Black Friday and Small Business Saturday guide covers the rest of that week for the shop's own sales.
What the IRS says about shirts for donations
This is the part nonprofits get wrong, and a shop that understands it is a better partner. It is general information, not tax advice; the nonprofit's accountant has the final word.
A shirt reduces the deductible amount. IRS Publication 526 says a donor can deduct only the part of a payment that is more than the fair market value of what they receive. If a donor gives $50 and receives a shirt worth $20, the deductible gift is $30. Over $75 triggers a written disclosure. Under the IRS quid pro quo rule, when a donor pays more than $75 and gets goods or services back, the charity must give a written statement saying how much is deductible and estimating the value of what was given. The $75 test looks at the total payment, not the deductible part. The IRS lets the charity use any reasonable good-faith method to estimate value, and the penalty for skipping the disclosure is $10 per contribution, up to $5,000 per fundraising event or mailing. The token exception is small. The IRS lets charities ignore "insubstantial" benefits, and it adjusts the thresholds for inflation every year. For 2026, Revenue Procedure 2025-32 sets them at:| 2026 threshold | Amount |
|---|---|
| Low-cost article (logo item) cost limit | $13.90 |
| Minimum payment for the logo-item test | $69.50 |
| Cap in the "2% of the payment" test | $139 |
In plain terms, a logo item that costs the charity $13.90 or less, given to someone who donated at least $69.50, can count as insubstantial, and the whole gift stays deductible. A decorated T-shirt can come in under $13.90 in cost at volume, but many will not, and a shirt that is sold at a set price rather than given as a thank-you is a purchase, not a token. Custom Ink's fundraising help page puts it bluntly: money paid toward a shirt is not tax deductible.
What this means for the shop: when quoting, give the nonprofit a clear per-shirt cost in writing. They need that number to estimate fair market value on their receipts.
How online fundraiser platforms price shirts
The two biggest shirt-fundraiser platforms publish how they work, and their models are useful benchmarks when a local group asks a shop to run the same kind of campaign.
| Bonfire | Custom Ink Fundraising | |
|---|---|---|
| Who sets the price | Organizer | Organizer |
| Campaign length | Batches of 2 to 21 days, or print on demand | Organizer picks an end date; Custom Ink says its most successful run 2 to 4 weeks |
| Platform fee | No fee to run; profit is the price minus the product's base cost | Free to use; hosting costs are built into item prices |
| Donations without a shirt | Optional buyer contributions, 8% processing fee | Allowed; a 2.9% card processing fee comes off donations |
| Minimum | Not stated as a print minimum | Each page has a print minimum; if not met, buyers are refunded, but donations over $20 still go to the cause |
| Delivery | Ships to each buyer after the batch ends | About 12 working days after the page closes |
Both platforms ship individually to each supporter. A local shop competes on the things they do not: bulk delivery to one address, pickup, faster turnaround, and the ability to hand a stack of shirts to a volunteer table. Price it so the nonprofit can set a $25 to $35 shirt and still keep a meaningful margin. Our DTF pricing strategy guide walks through cost per shirt.
Sales tax on school and nonprofit shirt sales
Sales tax on fundraiser shirts is set by each state, so check yours. Texas is a useful example of how specific it gets. The Texas Comptroller allows qualifying exempt organizations two one-day tax-free sales or auctions per calendar year. For school groups, the Comptroller says only bona fide student organizations qualify, not school departments or classes; booster clubs need an exemption from the Comptroller first; and outside those tax-free days, the group must collect tax on items like T-shirts. Custom Ink's help center notes it adds applicable state and local tax at checkout on fundraiser orders.
Can a nonprofit put the GivingTuesday logo on a shirt?
GivingTuesday's logo page offers downloads and encourages organizations to adapt the logo, change its color to their own brand, and tag GivingTuesday in their posts. It does not address merchandise or selling items with the logo. The site's terms reserve its trademarks and say site elements may not be copied or sold for commercial purposes. That leaves printed fundraiser shirts unaddressed either way, so the cautious answer is to ask GivingTuesday directly through its contact page before putting its heart logo on a shirt for sale.
USPTO records add a wrinkle. GivingTuesday's live registration (Reg. No. 4951602, owned by Giving Tuesday, Inc.) covers its heart design, not the word. Earlier applications for the word mark GIVINGTUESDAY, filed by the 92nd Street Y in 2012, were abandoned. A separate two-word "GIVING TUESDAY" registration (Reg. No. 6291409) sits on the Supplemental Register and belongs to an unrelated Masonic charitable organization. The safe design route is the nonprofit's own name, logo, and cause, with the date "12.1.26" or "Give Back Tuesday" style wording, rather than the GivingTuesday heart.
Shirt ideas that raise money
Cause-first designs. The organization's logo large on the front, a one-line mission statement, and the year. Supporters wear what they are proud of. Donor-wall backs. Print every donor's or sponsor's name on the back. It rewards the gift and gets people to give early to make the print deadline. DTF handles fine text well, but keep names at least 8 points at final size. Milestone shirts. "Funded 500 meals," "Mission trip 2027," or a progress-bar graphic that matches the campaign goal. School and booster shirts. Pair with the spirit-shirt ideas in our team sports spirit shirt guide and the class designs in our school class shirt guide. Awareness colors. Pink for breast cancer causes is the best-known; our Pink Out guide covers blanks and ink.Production timing
- Early to mid-November: quote the shirt, deliver a mockup for the donation page, and agree on a cutoff date for sizes.
- Dec. 1 to Dec. 4: final counts arrive. Print DTF gang sheets in one run, press, and bundle by order.
- Before Dec. 17: USPS's recommended Ground Advantage mail-by date for Christmas is Dec. 17, per our holiday shipping deadlines guide, if the nonprofit wants shirts mailed to donors before the holidays.
Frequently Asked Questions
When is Giving Tuesday 2026?
GivingTuesday 2026 is Tuesday, Dec. 1, 2026, the Tuesday after Thanksgiving, according to givingtuesday.org. Thanksgiving is Nov. 26 this year, so Black Friday is Nov. 27 and Small Business Saturday is Nov. 28.
Is a fundraiser T-shirt tax deductible?
Generally not in full. IRS Publication 526 says a donor can deduct only the amount paid above the fair market value of what they receive. A $50 gift that comes with a $20 shirt is a $30 deduction. Money paid to buy a shirt at a set price is a purchase, not a gift.
When does a charity have to give a disclosure for a shirt?
When a donor pays more than $75 and receives goods or services in return, the IRS requires the charity to give a written statement of the deductible amount and a good-faith estimate of the value of what the donor received. The penalty is $10 per contribution, up to $5,000 per event or mailing.
What is the 2026 IRS low-cost article limit?
For 2026, Revenue Procedure 2025-32 sets the low-cost article limit at $13.90. A logo item costing the charity $13.90 or less, given for a payment of at least $69.50, can be treated as insubstantial, so the donor's whole gift stays deductible.
Can I print the GivingTuesday logo on fundraiser shirts?
GivingTuesday's logo page encourages organizations to adapt the logo but does not mention merchandise, and its terms reserve its trademarks. Ask GivingTuesday before selling shirts with its heart logo, or design around the nonprofit's own name and cause instead.
Where this fits in the DTF Database
For short-run fundraiser orders, the DTF supplier directory lists shops that print gang sheets with fast turnaround, and the DTF temperature and time chart covers pressing on cotton, blends, and polyester. For trademark basics on any design, see the licensed character and trademark guide.
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About the Author
DTF Database Founder
Darrin DeTorres has over 10 years of experience in the print industry, specializing in screen printing, sublimation, embroidery, HTV, and DTF printing. He runs Notice Me Marketing and Media, a custom apparel production company that prints thousands of shirts per month.
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