by jes
(usa)
Is the church required to mail a contribution receipt to someone who no longer attends our church?
What is the best way to handle this?
Answer
No. See the IRS publication Pub 1771 "Charitable Contributions Substantiation and Disclosure Requirements".
It states that the donor is responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before the donor can claim a charitable contribution on his/her federal income tax return.
So the donor is responsible of obtaining a receipt if they need one.
Hope this helps,
Church Accounting Package
www.freechurchaccounting.com