Excel (.xlsx or .xls) and CSV files. A file can be up to 10 MB, and only its first 5,000 rows are imported, so split bigger lists into several files.
If Donors can't open a file, you'll see "Couldn't read that file. Try .xlsx, .xls, or .csv." An empty file shows "That file has no rows I can read." A file over the limit shows "File is over 10 MB."