Thank them first
Open with thanks before the paperwork.
Confirm the gift details
Check the date, amount and name on the gift.
Send the receipt
Attach it or link to it, with your organisation's registration details.
State what it can be used for
Say plainly whether the gift is tax deductible, without giving tax advice.
Offer corrections
Invite them to tell you if a name or address is wrong.
Record the reissue
Note the request so a second ask is easy to answer.