Hopefully some kindly member of the list can point me in the right
direction.

We have a dozen or so individuals who donated money (some a few hundred
dollars, one gift around $2000) for a specific project (it was in the
early planning stage when the money was given), and that project has
just been canceled for a number of reasons (it never went beyond
planning). Since the money was given for a specific purpose we're going
to write to the donors to let them know that the exhibit has been
cancelled and kindly ask that they allow us to put their donation toward
our other exhibits. If they chose not to do so, we'll give their
donation back-but (there's always a but) I am 99.999% certain that if
they took a tax deduction (most likely on their 2004 return) for their
gift, they will take a penalty upon the return of that gift. I did a
quick search of the IRS's website and couldn't find anything relating
directly to this topic.  Would anyone be able to provide me with some
specific language on this matter? Has anyone else out there had a
similar situation?

Thanks in advance!

=========================================================
Important Subscriber Information:

The Museum-L FAQ file is located at http://www.finalchapter.com/museum-l-faq/ . You may obtain detailed information about the listserv commands by sending a one line e-mail message to [log in to unmask] . The body of the message should read "help" (without the quotes).

If you decide to leave Museum-L, please send a one line e-mail message to [log in to unmask] . The body of the message should read "Signoff Museum-L" (without the quotes).