For tax purposes, I would say that the only one organization should report the receipt of income from the individuals. I'd even go as far as to say that the organization should be the original organization that did the collecting.
For other reasons, it might be possible to keep a separate set of records, not for tax purposes.
If a 501 (c) 3 gets a lump donation from another non profit; for example a church takes up money for a Mission Program and then sends the Mission Program one lump Sum from the Church, how can the Mission Program allocate that money given to show each donor that gave? I know the church does that, but can the Mission Program do that too instead of listing the Lump Donation under the giving church? I realize this might be a crazy question, but my Director has asked for this to be done and i am not sure we can do this. THank you for any help!:confused: