Has anyone set a minimun dollar threshold that needs to be met before issuing a receipt/entering the item into RE? For instance, if your fund raiser is a "walk" where great numbers of people write checks to support the walker. Some donations may be a $1.00, some maybe $10.00. In most cases these people are not known to give again.
I think IRS regulations are receipts for single gifts of $250 or more. Any gift after that is up to your organization to create a policy for. We personally receipt every gift as part of stewardship. In the case of 'athons' where lots of cash is collected and you have no names & addresses to mail a receipt to, I use a record for the organization donating all the cash or the contact person, etc as the account to house the money. If you have a check with a name and address on it - I would create a record.
"In most cases these people are not known to give again"
You're solidifying that response by not stewarding or asking them. If they're not in your system, chances are you're not soliciting them. If they're in your system, you can solicit them or steward them with newsletters, etc. to make your chances greater of receiving firther donations. At least then you would be able to measure a factual response rate as opposed to a general feeling that these folks won't give again.
my two cents