Recognized charities, such as Foundations and Churches that collect donations and gift or grant to other charities are not eligible to receive tax receipts since those organizations receipt funds.
You can track these organizations and their contributions however to avoid receipting them you can use the Type field on the Account object. When you create an account for one of these organizations select a type of "Foundation" or "Charity". fundraisingManager will then recognize any gifts from these organizations as ineligible.