Determining which Donation Statements at years end need to be sent.

We are a small church and have about 350 members and visitors by the years end that have contributed money to the church. We of course keep records (Contribution statements) on each dollar contributed. Do we have to send out contribution statements for those who only come once a year and give 10 or 20 dollars. Where should we cut off (if any) donation statements to be sent out at the years end?

Comments for Determining which Donation Statements at years end need to be sent.

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Aug 22, 2013
 We Send any over $100
by: Cheryl

As the Secretary of a small church of 80 members. We send annual donation receipts to all contributors (individual and businesses) that donated $100 or more to the church.
Jul 14, 2014
 Include in Policy and Procedures
by: Vickey

Some churches set a threshold such as the other poster's comment. Some do not send at all unless donor requests a contribution receipt.

According to IRS Publication 1771, a donor cannot claim a tax deduction for any single contribution of $250 or more unless the donor obtains a contemporaneous, written acknowledgment of the contribution from the recipient organization.

So technically your church is not required to send out contribution receipts, but must be able to produce one when requested.

Most churches send out annual contribution statements as a courtesy to their donors. The frequency, threshold amount, and form (letter, postcard, or email) should be included in your Policy and Procedures Manual. See this page for some sample policies: https://www.freechurchaccounting.com/accounting-policy-manual.html

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