Documenting Charitable Contributions
david martin

We constantly consult with ACS technologies software for all of our needs and they also consult with Gene Hill, CPA and retired IRS appeals officer to be sure that we stay compliant with all IRS regulations with regards to reporting charitable contributions. Earlier this year, Rebekah Gibbs from ACS technologies asked Gene if the church's EIN is required and this is his response (pasted directly from the email he sent me).

"Page 20 of IRS Publication 1828, Tax Guide for Churches and Religious Organizations, states " Although it is a donor's responsibility to obtain a written acknowledgment, a church or religious organization can assist the donor by providing a timely, written statement containing the following information:

  • name of the church or religious organization,
  • date of the contribution,
  • amount of any cash contribution, and
  • description (but not the value) of non-cash contributions.

In addition, the timely, written statement must contain one of the following:

  • statement that no goods or services were provided by the church or religious organization in return for the contribution,
  • statement that goods or services that a church or religious organization provided in return for the contribution consisted entirely of intangible religious benefits, or
  • description and good faith estimate of the value of goods or services other than intangible religious benefits that the church or religious organization provided in return for the contribution."

You will note that there is nothing in the above acknowledgment requirement that says anything about an EIN number being on the acknowledgment or signature on letterhead, etc."

You may pass this on to your donors if needed.

Last Published: November 28, 2007 12:24 AM
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