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Correcting Contribution Receipts

Can our church issue an amended receipt to a donor?

Q: In January of 2008 our church issued a receipt to a member who made a cash gift of $1,000 to our building fund in 2007. Our receipt did not include a statement that the church provided no goods or services in exchange for the contribution other than intangible religious benefits. We know that this statement is required for gifts of $250 or more, and our omission was inadvertent. The member is being audited by the IRS, and the $1,000 contribution is being challenged on the ground that the church failed to issue a receipt with the required language. Can we simply issue an amended receipt with the required information in order to ensure that our member can deduct his contribution?

A: The income tax regulations specify that a contribution of $250 or more must be substantiated by a receipt from the church or charity that contains all the required information and that is received on or before ...

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Posted:
  • February 2, 2009

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