Have your mom send out one more email to the people that didn't RSVP, but make sure the message is that they will be missed, and that no accomodations have been made to include them at the reception.
They are still welcome to the ceremony, but there will be no seating or food set aside for them in the evening.
That way, you have officially excluded them from the meal/reception. Your mom should not feel guilty at all. Hope she enjoys her day.
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