My club has an unusual situation. At the end of 2002 we
made a donation to one of my club member's church. The
donation was for $30 and in the form of a check. We also
claimed this charitable deduction on our taxes. As of
today, the church has not cashed the check nor have any
attempts to find out if they still had it and planned to
cash it have been unsuccessful. The member is no longer
affiliated. What do we do now? This money is still
floating in our books while it was filed with the IRS last
year. How do we handle this money? Can we assume the
church did not want the check (go figure) and keep the
money? If so, how are the books adjusted? Thanks in advance
for your help.