Is it necessary for a donor to file separate donor's tax returns for each donation made on the same date?

When a donor makes multiple donations on the same date, it is generally not required to file separate donor's tax returns for each individual donation. Instead, the donor can collectively report those contributions on a single tax return, simplifying the process. This reflects the IRS's approach to aggregating gifts made to the same recipient within a calendar year, up to the annual exclusion limit.

Reporting all donations collectively rather than separately helps streamline the filing process and reduces administrative burdens for both the donor and the tax authorities. This collective reporting can apply as long as the gifts do not exceed the annual exclusion amount per recipient, as gifts under this threshold do not trigger donor's tax obligations. Thus, for a donor, it is efficient and adequate to maintain one return for multiple gifts made on the same date.