No. Tax Code Section 6050I requires any person in a trade or business that receives cash of more than $10,000 in one transaction (or series of related transactions) to file a Form 8300 to report such receipt, with a few regulatory exceptions. The requirement applies to charities that receive such sums for the sale of goods or services, whether or not unrelated business income. But the IRS has said that the requirement does not apply to the receipt of charitable contributions since the receipt of contributions is not a trade or business. (IRS Notice 90-61.) Wouldn’t it be nice if charities regularly faced this question?