Is there a required date by which contribution statements should to sent to church constituents?
There is no mandatory date for distribution of contributions statements. However, IRS Publication 1771 states, "a 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." If the church fails to provide this statement within a reasonable time, then donors should request it.
Is it inappropriate to list only a total amount given for the calendar year or must there will a statement with a record of each offering given?
Please see my December 29, 2010, posting linked below:
Review of Year-End Charitable Giving Reports by Churches