Thank-you notes should include the name of the person who sent the gift, a description of the gift, examples of its use and grateful regards. How well the giver and the writer know each other determines the formality of the thank-you note.
Begin the note with a proper salutation. "Dear Aunt Jane" or "Dear Mrs. Smith" is appropriate. Ensure names and titles are spelled correctly.
Immediately say thank you. "Thank you for the gift" or "Thank you for thinking of me" are good ways to start the body of the note.
Add specific details about the gift. "The lamp you sent complements the artwork in my new office" is a good way to explain how the gift is used. If money was given, explain how it was spent, such as, "Your generous gift card helped us finish decorating our new home!"
Express gratitude again. Say, "Thank you again for thinking of us at our wedding" or "We really appreciate all you've done to help us prepare for our new arrival." Tie the gift back to the reason it was given if possible.
Close with kind regards. A more formal thank-you note may include "Sincerely" or "Yours truly." A thank-you note to a close friend, relative or loved one may close with "Much love" or a similar sentiment.