On the Record: No Substantiation Without Representation
Send your donors than-you notes. They'll thank you come tax season.
By
Kathleen Stephenson
and Lisa Petkun
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Thank-you notes are always appropriate. Knowing what a donor will need to substantiate a gift for deduction purposes is an excellent way to maintain good relations with donors.
Kathleen Stephenson is of counsel with the Philadelphia office of Pepper Hamilton llp. Lisa B. Petkun is a partner in the Tax Department of Pepper Hamilton. “On the Record” keeps readers up to date on the latest tax and planning issues pertaining to fundraising endeavors and charitable organizations.
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Kathleen Stephenson
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