Recent Developments in Church-State Law

IRS Requires Substantiation for Charitable Contributions The new law disallows a deduction for any contribution of $250 or more that is not substantiated by a written acknowledgement from the charity. IRS Revenue Procedure 90-12 (1994) The treasurers of our churches, schools, and denominational organizations should be aware of new IRS rules regarding charitable gifts effective for 1994. The new rules declare that no charitable deduction will be allowed for gifts in excess of $250 unless the...