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Aside from possibly being in violation of the requirement to provide a written disclosure to a donor who receives goods or services in exchange for a single payment in excess of $75, the church could be doing a tremendous disservice to donors. If a donor to a church is audited by the IRS and the "no goods or services" wording is missing from the gift acknowledgment, the IRS will generally deny all charitable contributions represented by the gift acknowledgment. Talk about having discord in the pews—this will do it!

Dan Busby is a CPA and president of the Evangelical Council for Financial Accountability (ECFA).