Contact UsWhen preparing Donor Statements - should the recipient be an individual or household?
I have been told that the IRS requires that charitable contributions be assigned to individuals rather than a household. As a church we print statements out and follow this (our statements are to the individuals not the household, which means that sometimes couples get two statements, depending on who signed the checks over the year). I am trying to confirm, via reference to an IRS document, which is correct.
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Tax Professional Answers
John Stancil
There is no hard-and-fast rule. Generally, it is preferable to prepare the statement by taxpayer. Thus in a family unit, a statement woud be issued to husband and wife. If any of their children give, a separate statement should be prepared for each child.
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388 weeks ago