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About Harvey Mechanic
Expertise
US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search:
site:allexperts.com/q/nonprofit
[with your other search terms appended].

Experience
I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

You are here: Experts > Real Estate > Tax Planning: U.S. > Nonprofit Law > Donation from an Incorporation

Nonprofit Law - Donation from an Incorporation

Expert: Harvey Mechanic - 11/4/2009

Question
We are a church organization and I have received a check from an incorporation. The individual who owns the corporation wants the donation to be posted to his personal record of contributions, not the company name. Am I allowed to do this? It is my understanding that name or entity named on the check is the one to whom the receipt is addressed and issuing the receipt to anyone other than what is on the check is inappropriate. Want to keep the contributor happy, but abide by the laws. Can you clarify? Thank you.

Answer
Tax law is based upon entity (and, therefore, tax-id). A corporation has a different tax-id compared to any individual. Your understanding is correct. Otherwise the church is involved in conspiracy to evade taxes.
In Davis v. United States the U.S. Supreme Court stated, "The
plain language of 1.170A-1(g) indicates that taxpayers may claim
deductions only for expenditures made in connection with their
own contributions of service to charities. Unless there is a
specific statutory provision to the contrary, a taxpayer
ordinarily reports his own income and takes his own deductions."
http://pages.citebite.com/x1q8s9p8p1yex

See, generally, for the rules as to receipts of ackowledgements the church is to give, the IRS Publication "Charitable Donations --- Substantiation
and Disclosure Requirements"
www.irs.gov/pub/irs-pdf/p1771.pdf

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

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