My experience has always been that auditors will ask for a fund gift detail and summary report for the fiscal year. From that, they randomly choose certain gifts - large or small - for which they request a hard copy of the original gift, accompanying letter, if any, and copy of the tax receipt. Has anyone had the experience where an auditor does NOT require hard copy proof of the existence of the gift -- that is, where the record of the gift contained in the database and subsequent Gift Validation Report is enough?

Nope, I have always had to give them the copy of the gift and the copy of the receipt letter. Melissa S. Graves Manager, Development Database & Direct Mail Planned Parenthood of Connecticut [Email Removed] 203-752-2804 *** Sorry my spelling stinks!

I've been asked for copy of gift, but not copy of receipt. Is this a legal requirement? Linda Martin Cook Children's Health Foundation

Same with me. I've been asked for back-up documentation but never have been asked for receipt. I only keep the information the donor sends in with their donation and will make copies of the check if it's over $5,000. I've never run into problems with the auditors in the 15+ years I've been around.

We've had the same experience here--they look at the documentation (check copy, letter from donor for restrictions), but they do not ask for the acknowledgement letter. Michael Bankert VP, Finance & Administration California State Parks Foundation

Our auditors ask for all documentation, check copy and acknowledgment letter(s). Robert Bullock BRCH Foundation

Our auditors ask for the names and addresses of donors who gave a total of $5,000 or more during the year. The only hard copy gift information that they have ever asked to see was for pledges on our capital campaign. J. Hummel Chadwick School, California

Our auditors ask for the names and addresses of donors who gave a total of $5,000 or more during the year. The only hard copy gift information that they have ever asked to see was for pledges on our capital campaign. J. Hummel Chadwick School, California