a) The committee shall designate at least two persons not of the immediate family residing in the same household to count the offering. They shall work under the supervision of the financial secretary. A record of all funds received shall be given to the financial secretary and treasurer. Funds received shall be deposited promptly in accordance with the procedures established by the committee on finance. The financial secretary shall keep records of the contributions and payments.
The IRS imposes recordkeeping and substantiation rules on donors of charitable
contributions and disclosure rules on charities that receive certain quid pro quo
contributions.
Donors must have a bank record or written communication from a charity for any monetary contribution before the donors can claim a charitable contribution on their federal income tax returns.
Donors are responsible for obtaining a written acknowledgment from a charity for any single contribution of $250 or more before the donors can claim a charitable contribution on their federal income tax returns.
Charitable organizations are required to provide a written disclosure to a donor who
receives goods or services in exchange for a single payment in excess of $75.
Basic Church Administration 