I appreciate the information here, since I have had the same questions. To the last point about combined unit statements, we got ours in MLS Sunday morning, so I was able to print and distribute most of them during church. Worked great, and I'm glad to see the church going this direction.
Regarding the question of mailing the tax-valid statements when you are unable to hand-deliver them. I'm new to the calling, so this is my first time through tithing settlement and tax forms, and I have become very frustrated with the lack of concrete instructions on this topic, specifically what to do when no address is available.
We received a number of donations last year from members of other units, either visitors, or full-time missionaries donating fast offering, etc., and most of these do not have addresses in their donor records. There are also a few members who moved out during the year, but didn't leave a forwarding address or haven't contacted me. I have combed through the last five years of instructional letters in MLS and re-visited the online clerk training, and there is no official documentation anywhere describing what is to be done in that situation.
The only place with the answer is
this post (and one or two others from several years back):
jdlessley wrote:
If you cannot find an address using reasonable methods, then you are required to keep the tax valid statement on file for the record retention period. It will then be up to the donor to contact the ward to get the tax valid statement.
While I really appreciate the information, forum posts hardly seem authoritative on such an important subject. Why are there no official instructions more recent than 2006 stating the rule about retaining undelivered tax-valid statements for 1 year? And what constitutes "reasonable methods" for tracking people down? What have others of you done in the case of full-time missionaries donating fast offerings in your units? Do I need to see if the mission office can provide a forwarding address?
Additionally, now that the church is providing the consolidated statements for people who moved during the year, are we still required to mail the ward-only statement to them? It seems unnecessary, but the instructions from the church are unchanged: "Distribute tax-valid statements before Jan. 31." Period.
I understand you certainly can't enumerate and give a solution to every possible circumstance or exception, but is there a reason we can't have a little more detail and clarification through official channels, like what to do when no address is available, and whether the new consolidated statements remove the the need to mail to members who have moved away? My understanding of US tax rules is that it is ultimately the member's responsibility to request and obtain these forms prior to filing their taxes if they need it. So the church has set this Jan 31 distribution deadline policy voluntarily and for any number of good reasons, which I have no problem with, except that they provide no fall-back when meeting the deadline is impossible.
Hopefully this doesn't sound too much like I'm complaining, because I am really just extremely baffled by the lack of information and looking for some documentation that explains all of this.