Contribution Limits by Individuals

Could you please comment on whether the IRS has different accounting requirements if an individual contributes over a certain threshold, say over $10,000 in one year to a church. Thank you.


No, not for the church. You would issue a contribution receipt as usual. Make sure you attach a list of all their individual contributions.

Now that individual may face some restrictions when they claim their charitable contributions if the total of all their contributions are over 20% of their adjusted gross income.

See IRS Pub 526 for more information on charitable contributions.

Hope this helps,

Church Accounting Package

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