We recently fielded this question from a church administrator in Virginia:
Is there a minimum gift amount for which a contribution statement must be issued? For instance, if someone visited the church one Sunday and dropped a $10 check in the offering plate, is the church obligated to send a statement?
Churches typically face this question in January, but also may encounter it throughout the year if they issue regular quarterly giving statements.
No law requires the church to issue the donor a receipt. The receipt is issued as a courtesy to the donor to allow them to deduct their contributions. Churches should also be aware that due to changes in tax law there is no longer an incentive for the vast majority of donors to itemize deductions.
If the church issues a receipt, it should meet all the tax requirements to allow the donor to deduct the contribution. We did some research on this administrator's ...