Church donation receipt: Donation Substantiation Rules

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).

8 of the 10 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.

The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 17 figures, never sentences; 65 candidate sentence(s) were refused by a reviewer with the reason recorded.

The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per element and threshold - the $250 contemporaneous written acknowledgment, the $75 quid pro quo disclosure and its good-faith estimate, the non-cash bands that pull in Form 8283 and an appraisal, the 'no goods or services' statement, the timing test - each quoted verbatim from the statute, regulation or IRS page that states it, with the effective date and the changed-since; the derived piece is the ELEMENT CHECKLIST scored against what a receipt actually contains, so a church can see which of its statements would fail, which nobody publishes as a table

65 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.