Millie: I was referring to the giver -- it is not a tax deduction for the giver due to the fact that a gift to an individual, even if they are associated with a charity/church, does not qualify. To be a tax deductible gift, the cash would have to be given to the qualified organization and they can disperse it to the CO (or whoever).
If you are questioning if there is any report within the JW Org? No. At least not on the Cong or Circuit level. These are anonymous gifts and they are tax free to the recipient as long as no one person exceeds the $14K annual limit.
I have seen at least one CO where it was obvious that he used their cash gifts to offset the "bill" for expenses that he submitted to the Cong, but most certainly do not do so. In an affluent Cong, I'm sure the COs pocket $100s in "gifts" in any given week. Plus all their expenses are paid for by either the Cong, the Circuit, or the WTS.
Doc