We are getting checks from parents and friends of students for trips that are being taken by students for the purpose of playing in tournaments or students doing mission work and raising money for their trip.  In the case of the mission work, students put a deposit down and we are being asked to give tax receipts for these purposes.  We are also getting a number of checks with the students name in the memo line.  Where do other colleges and universities draw the line as far as tax receipts go for this type of gift? 

We document these as gifts from the individual and send them the receipt as a donation to the university.

I agree.  We receipt as a gift to the university.