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16 new of 115 responses total.
tpryan
response 100 of 115: Mark Unseen   Feb 26 17:19 UTC 1999

        I am very sure that if I got an e-mail thank you refferecning
a check number, I would know that I could see that check & donation
go together.
        I might even want to move the check from the bank statement
folder to the donations folder.
dang
response 101 of 115: Mark Unseen   Feb 26 18:10 UTC 1999

Aha, I misunderstood that it was for your purposes, rather than for the IRS.
Sorry.
keesan
response 102 of 115: Mark Unseen   Feb 27 04:25 UTC 1999

The IRS only requires the cancelled check, not a receipt of any sort.  
dang
response 103 of 115: Mark Unseen   Feb 28 03:18 UTC 1999

Yes, Cindi, I realize that.  However, if you don't have a canceled 
check, for whatever reason, then you need a receipt.
davel
response 104 of 115: Mark Unseen   Feb 28 03:28 UTC 1999

Those who have checking through (say) UM Credit Union do not get cancelled
checks back.  They can get a copy through the CU ... for a (non-trivial) fee;
I have no idea whether the copy would be acceptable to the IRS.
devnull
response 105 of 115: Mark Unseen   Feb 28 03:34 UTC 1999

I am quite happy to assume that a photocopy of the canceled check provided
by my bank counts as `other reliably documentation' if it doesn't count
as a canceled check.
keesan
response 106 of 115: Mark Unseen   Feb 28 16:55 UTC 1999

IRS Publication 552, Recordkeeping for Individuals.

Proof of Payment.

Generally, you prove payment with a canceled check or cash receipt.  If you
do not have a canceled check becaue your bank does not return canceled checks
or if you make payments by credit card or electronic funds transfer, you may
be able to prove payment with an account statement.

---
I suggest that people who get cancelled checks back use these as proof of
donations, and people who do not get any written statement from their banks
or credit card companies, but who itemize on their 1040s, request a written
receipt from the grex treasurer.  People who do not itemize and who do not
claim grex as a business expense do not need any proof of their donation. 
For amounts over $249, people who itemize can request a written receipt. 
People who itemize and have donated under $75 might still like a written
receipt if they don't have cancelled checks, so the $75 limit does not make
sense as a cutoff for sending receipts.
        I suggest sending email receipts to everyone who donates, and people
who need a written receipt because they are itemizing and either do not get
cancelled checks (for any amount donated, including under $75) or they have
donated $250 or more, request one.  I am sure Mark will be happy to send to
anyone who wants one, but the email receipt should point out that a cancelled
check is considered adequate proof by the IRS for amounts under $250.

----
Another interesting pointi n this publication:

Contributions from which you beneift.  Generally, if you make a charitable
contribution that is more than $75 and is partly for goods or services, the
organization must give you a written statement that you should keep.

I suspect this is what Ms. Dodea was getting at.  If someone spends more than
$75 on T-shirts or auction items, it looks as if grex is supposed to provide
a paper receipt (or is email written?) even if you don't want one.  Mark, how
many people donated $75 or more for goods or services?
        I suspect grex is also supposed to keep a copy of these written
statements for goods or services received.
rcurl
response 107 of 115: Mark Unseen   Mar 1 06:35 UTC 1999

Don't forget that that $250 point is not about a receipt per se, but a
particular statement that must accompany the receipt.
keesan
response 108 of 115: Mark Unseen   Mar 1 21:36 UTC 1999

Actually, if someone pays for only auction items with a check, it is not
'partly' for goods or services, so I suspect the written statement (email?
paper?) would be only if you sent in, say, $150, and got a t-shirt for part
of that and the rest was a donation.  This is not too clearly worded.


How about a receipt policy that says anyone who wants a paper receipt can have
one upon request, for any reason, and everyone automatically gets an email
receipt that points out that a cancelled check is proof of donation for
amounts under $250 but that you need a written statement for donations of $250
or higher if you are itemizing, or a written receipt for any amounts that you
are itemizing if you don't have a cancelled check or bank statement as proof?
cmcgee
response 109 of 115: Mark Unseen   Mar 2 00:24 UTC 1999

How about a receipt policy that says everyone gets a paper receipt.  Period.
rcurl
response 110 of 115: Mark Unseen   Mar 2 06:35 UTC 1999

Yea. Print on one side only so those that don't want the receipt can use
the other side for notes or doodles or something.
aruba
response 111 of 115: Mark Unseen   Mar 2 19:56 UTC 1999

Geez, I'm tired of this.

Re #106: 4 people spent $75 or more for goods (auction and/or Grex store
items) in 1998.

I guess I should call R. Sue.  I predict that she's no more likely to back
down from her position than Sindi is.

For the record, my concerns are:

1. Keeping out of trouble with the IRS
2. Keeping our donors as happy as possible; some may be happier with more
   paper, some with less
3. Minimizing the treasurer's workload

I think any reasonable policy needs to address all of these points.  If you
find yourself formulating an opinion based on only some of them, please
reconsider it.
rcurl
response 112 of 115: Mark Unseen   Mar 2 21:16 UTC 1999

PIck a policy and implement it. I'd say, err on the side of being helpful
and cautious.
cmcgee
response 113 of 115: Mark Unseen   Mar 3 12:56 UTC 1999

Keep out of trouble with the IRS.  Keep our treasurer happy.  Keep as many
members as possible happy.  Just do what you need to do, aruba.  
dpc
response 114 of 115: Mark Unseen   Mar 3 14:53 UTC 1999

This matter is in your capable hands, aruba, as far as I'm concerned.
keesan
response 115 of 115: Mark Unseen   Mar 3 15:35 UTC 1999

Give people a choice of whether they want paper receipts, don't make it for
them.  You are sending email receipts anyway.  Do you want to send paper
receipts to 85 or so people every year, just in case one of them wants a paper
receipt but was too shy to ask for it?  And does not get back cancelled
checks?  The IRS specifically says you don't need a paper receipt unless you
are itemizing and eitehr it is for $250 or over and you dont' have a cancelled
check.  The receipt for amounts $75 or more is only in cases where someone
is getting goods or services for their mone.

How about letting anyone who wants a paper receipt request it at the time they
send in their check, as well as asking if they want a paper receipt when
sending out the email receipt (and pointing out that they only need a paper
receipt if they are itemizing and don't get cancelled checks or are donating
$250 or more).  And automatically sending out a written statement (and keeping
a copy) to anyone who sends a check for $75 which is partly for goods or
services received.  And keeping photocopies of all checks received, which
should make the IRS quite happy.  The would seem to satisfy all the writtenn
rules that I could find.
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