As Evans is under the age of 24, Macclesfield would be entitled to compensation for the player.
However, the two clubs were unable to reach an agreement.
Macclesfield manager Keith Alexander told BBC Radio Lincolnshire: "Gareth is a good player and I am not surprised that Lincoln are interested, but we want a fee and they don't want to pay one so there is nothing doing.
"He has been a good player for us over the past couple of seasons but unless we have got a payment up front so we can replace him there is no point in doing a deal.
"I am sure he will play at a higher level but we won't be letting him go for nothing."