Contributions on behalf of a third party

by kmborg
(Florida)

Situation: Contributor A writes contribution (tithe) check to church for stated amount. On Memo Line Contributor A writes "to be credited to Contributor B".

How is the contribution to be recorded?

In the name of Contributor A or in the name of Contributor B?

My situation is an aunt making tithe contributions for a niece who is out of the country. I am presuming the niece is sending the aunt the money, not via a check, and requesting aunt to make tithe contribution to home church.

It had been the advice of several other church treasurers that the contribution had to be recorded under the name on the check. Appreciate your input.