response 1 of 115:

Jan 29 22:50 UTC 1999

Yes, dues are deductible in full, because the benefit received for them is
of only "de minimus" value.  We established this while talking with the
Accounting Aid Society last November.

The IRS may not accept your cancelled check as proof, however, because there
is no way to tell from the check just what it was for.  (For instance,
checks to Cyberspace Communications for T-Shirts are not deductible, and
the IRS might claim that they had no way to tell whether your check was
for a T-Shirt or a membership.)

Just today I sent out paper receipts to everyone who donated $75 or more to
Grex in '98, in accordance with the policy we voted on at the December board
meeting.  (There were 23 such donors.)  If anyone else would like a receipt,
just send me e-mail and I'll send one out.  The receipts say how much was 
donated, when, and what it was for, and state that Cyberspace Communications 
is a 501(c)3 tax-exempt organization, that donations to it are deductible, and
that nothing of more than de minimus value was received in return for the
donations.

response 3 of 115:

Jan 30 16:12 UTC 1999

If you sent an e-mail message with the same boilerplate to members when
they pay their dues, they would have an (optional to print) receipt
for their dues. 

Incidentally, most 501(c)3 organizations to which I belong do not
send receipts for dues. I have cancelled checks, or records in on-line
banking payments, but beyond that I don't worry. If I were audited, and
they wanted to see a paper receipt for deduction of dues, I would offer
to get one from the organization. But I bet you can't find anyone of
whom that has been asked by the IRS. 

response 5 of 115:

Jan 30 21:19 UTC 1999

Re #4: 

To quote from page A-4 of the 1998 1040 intruction book: `Contributions You
May Deduct: Contributions may be in cash (keep canceled checks, receipts,
or other reliable written records showing the name of the organization and
the date and amount given), ...'.  In the middle of the next column, it reads
`Gifts of $250 or More.  You may deduct a gift of $250 or more only if you have
a statement from the charitable organization showing the information in 1
and 2 below.'

So by my understanding, the canceled check is enough.  (My bank actually
only sends me photocopies of the front of the checks, but I presume that
this could count as an `other reliable written record' if it doesn't
count as a canceled check.)  And the check I wrote has
`membership--devnull@grex' written in the for line, as I recall; this certainly
would imply that it was for membership and not a T-shirt, although I realize
that aruba might be perfectly happy to cash a check which said `membership'
if you'd made it clear in a seprate discussion that it was actually wanted
a T-shirt from it.

I think I could also
make a donation to someplace in January for $249, and then give them another
$249 in February of the same year, and deduct the entire amount without
any documentation.

And if it really is the case that reciepts don't need to be sent, I'd rather
not have the money I donate being used to generate unnecessary paperwork
and unnecessary postage.

(In my case, the reciept for my membership is being sent with a book I bought
from the auction, so I don't think there's any postage cost.)

aruba might also want to consider automatically sending receipts when he sends
out the booklet that is offered free to members if everyone does need a
receipt, but that deosn't help when membership is renewed.

response 7 of 115:

Jan 30 23:21 UTC 1999

(or a sponge)

response 9 of 115:

Feb 1 17:51 UTC 1999

I was told I had been mailed a receipt, when i did not want one.  I propose
sending paper receipts out only to people who respond to an email asking if
they want one.  And that these emails be sent out only to people who have
donated over $249, since you don't seem to need a receipt otherwise.  
I object to this waste of paper, postage, and Aruba's time.  (He also sent
me out a nice apology for having sent the receipt, which wastes more time).

response 11 of 115:

Feb 2 21:36 UTC 1999

I hereby state that unless the policy is somehow revised so that I can be
assured of not getting a receipt unless I indicate clearly that I want one,
I will not be donating over the maximum amount for which I will not be sent
a paper receipt.  I object strongly to sending out wasteful pieces of paper
not only to people who do not need them, but to people who specifically do
not want them.  What number of people donated over $249 this year?  What
number of people have specifically asked for a paper receipt (considering that
you don't need them for under $250)?

response 13 of 115:

Feb 3 02:07 UTC 1999

No, I need a promise that nobody will be sent a receipt unless they ask for
one.  You have wasted 19 pieces of paper and lots of your time.

response 15 of 115:

Feb 3 03:30 UTC 1999

Hmmm.  Dunno about the tax ID number.  Let me see if I can find out about
that.

response 17 of 115:

Feb 3 14:44 UTC 1999

THe IRS publication I have about receipts doesn't mention needing the TIN
number.  It's a fairly informal publication, though, so I will look around 
some more.

response 19 of 115:

Feb 3 16:43 UTC 1999

Probably true, but auditing is pretty rare. Nevertheless, I expect to
put another organizations TIN number (and also its MICS number) on
its brochure the next time it is reprinted (after 16 years of not
bothering....). 

response 21 of 115:

Feb 3 20:30 UTC 1999

Sindi, if you don't like the policy, you can call for a membership vote on
the subject.  The current policy calls for paper receipts to be sent to
all donors above $75 and to any other donors who request one.  There is no
mention of one donor being able to specify who else should receive receipts.

response 23 of 115:

Feb 4 19:46 UTC 1999

keesan isn't an eco-terrorist.  She's following the Golden Rule.  "I have the
gold, I rule.