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Donor Records for Benevolent Gifts

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Question:

 A church maintains a benevolence fund to assist the needy in the church and community. Is the church required to keep a list of names of the donors (not recipients) of those funds?

 Answer:

 Identical to any other type of charitable contribution, in order for donors to receive a year-end statement of their giving benevolence fund records must also be kept. I recommend that these gifts be recorded in an identical manner as other contributions.
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