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?