Are the church's contribution receipts not acceptable without the church's employer identification number and written receipts?

Nonprofit and Church Legal Trends - Free Edition - November December 2008 (free edition)

Assume the IRS auditor is telling a church member that the church's contribution receipts are not acceptable because they do not list the church's employer identification number. Would you be aware of any such requirement? In fact, there is no such requirement. However, note the following concerns:

You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following:

1. A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution;
2. A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution.

If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each, or one acknowledgment that lists each contribution, the date of each contribution, and your total contributions. The acknowledgment must meet these tests:

1. It must be written; and
2. It must include:
   1. the amount of cash you contributed,
   2. whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits),
   3. a description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and
   4. a statement that the only benefit you received was an intangible religious benefit, if that was the case. The acknowledgment does not need to describe or estimate the value of an intangible religious benefit.