The Pension Protection Act of 2006 & cash (currency) donation

[jmc]

The Pension Protection Act of 2006 says, for contributions made in tax years beginning after Aug. 17, 2006, the Act disallows a deduction for any contribution of a cash, check, or other monetary gift unless the donor maintains as a record of the contribution a bank record or a written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution.

Then, what happens to the cash put into the church collection basket with the donor’s name on the envelope and the donee’s yearly acknowledgement letter includes the amount?

In addition, to comply with the new law, does the donee have to give the donor a receipt or written communication immediately, or will the yearly acknowledgement letter be enough?

[OldJack]

<< or a written communication from the donee showing the name of the donee organization, the date of the contribution, and the amount of the contribution.>>

I read this to mean you simply have to have a statement/letter from the church that shows the date and amount of the contribution. There should be no reason the statement could not be prepared years from the date of contribution if the church was willing to prepare the same.
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