Printing End-of-the-Year Contribution Statements

[GNBBC]

It is my understanding that, by law, contribution statements need to be printed for the estate of deceased members of the church. Question: Is it also required by law that each church member's contribution statement is given to them (in whichever format) at the end of each year regardless of whether or not they request it? Thank you. Joyce.

[NeilZ]

It is my understanding that, by law, contribution statements need to be printed for the estate of deceased members of the church. Question: Is it also required by law that each church member's contribution statement is given to them (in whichever format) at the end of each year regardless of whether or not they request it? Thank you. Joyce.

Good question ... actually, no. According to IRS Pub 1828 (see pg 29-30), there is no law that requires any church or religious institution to send/provide a Contribution Statement since religious organizations provides only Intangible Religious Benefits received by the donor for their donation. However, without some type of statement from the church or institution, they cannot claim a tax deduction. However, if they request a Contribution Statement, either printed or sent in PDF format via email, they should be given one.

That said, it is advisable to always send a Contribution Statement address to 'The Estate of .." the deceased person, so they have a record of such donations, even if it does not qualify for a deduction. This helps the executor account for all expenses, particularly if the deceased had someone who was overseeing the finances; it protects that person with the power of attorney from any hint of impropriety.

[GNBBC]

Thank you, Neil. Response was very helpful.