Churches are called to receive generosity with gratitude and steward it faithfully. Generous giving fuels ministry. 

Every week, churches receive charitable donations–whether cash, real estate, or personal property–that support worship, outreach, discipleship, missions, benevolence, education, and countless other ministries.

Many of these gifts are straightforward. Others are not.

Stewardship extends beyond how contributions are spent. It also includes discerning whether certain gifts should be accepted in the first place.

While most gifts involve cash or routine online giving, church leaders increasingly encounter more complex gifts, including:

While these gifts can provide tremendous opportunities, they can also expose a church to unexpected legal, financial, tax, environmental, operational, and reputational risks if not carefully evaluated.

These gifts often involve issues unfamiliar to many church leaders, triggering questions like:

A thoughtful gift acceptance policy helps answer these questions before problems arise. It also communicates to donors that the church is committed to honoring generosity while faithfully stewarding the resources entrusted to its care.

Equally important, a written policy allows church leaders to make difficult decisions consistently. Rather than responding differently depending upon the donor or the amount involved, leaders can point to an established process that treats every proposed gift fairly and objectively.

Declining an unsuitable gift should never be viewed as rejecting generosity. Sometimes the most faithful act of stewardship is recognizing that accepting a particular gift would ultimately burden the church rather than strengthen its ministry.

Church Law & Tax’s policy template (download your copy) guides church leaders through these questions and considerations. It’s designed to help churches:

Strengthening the mission

Every charitable gift represents an act of generosity and trust.

Receiving that generosity faithfully requires more than gratitude—it requires wisdom, discernment, accountability, and stewardship.

A thoughtfully developed gift acceptance policy helps church leaders evaluate opportunities consistently, communicate clearly with donors, reduce unnecessary risk, and ensure that every accepted gift strengthens the church’s mission for years to come.

Whether a church receives a weekly offering, a gift of appreciated stock, a parcel of real estate, or a transformational estate gift, the principles remain the same: honor the donor, protect the ministry, and steward every resource for God’s glory.

Editor’s Note: This article was created using a combination of artificial intelligence and a human editor and attorney.

Before accepting a complex gift, consider the following questions:

☐ Does this gift advance the Church’s mission and tax-exempt purposes?

☐ Is acceptance consistent with our theological convictions?

☐ Has ownership been verified?

☐ Are transfer documents complete?

☐ Are there liens or encumbrances?

☐ Estimated value reviewed

☐ Carrying costs evaluated

☐ Insurance reviewed

☐ Marketability considered

☐ Legal counsel consulted (if appropriate)

☐ Contracts reviewed

☐ Environmental issues evaluated (if applicable)

☐ Tax implications considered

☐ Storage

☐ Maintenance

☐ Staffing

☐ Transportation

☐ Security

☐ Appropriate approvals obtained

☐ Restrictions documented

☐ Board minutes completed

✓ Donors who itemize charitable contributions must follow IRS rules for substantiating them. As a courtesy, the Church provides donors with contemporaneous written acknowledgements for individual cash contributions of $250 or more. The church also substantiates noncash gifts, but provides only description of noncash gifts (not their dollar values). 

✓ Acknowledgements must include a statement that no goods or services, other than intangible religious benefits, were provided by the Church, if that was the case. If the Church provides any goods or services in return for the gift, it must include a description and good-faith estimate of their values.

✓ Donors—not the Church—are responsible for obtaining qualified appraisals when required.

✓ When a donor values a noncash gift at $5,000 or more, the Church will provide a designated person to sign Part V of Section B of the donor’s required Form 8283. 

✓ The Church shall complete and/or file applicable IRS forms when required by law, including Form 8282 for property valued by the donor at $5,000 or more and disposed of by the Church within three years of the contribution date.

✓ The Church should keep complete documentation supporting every significant gift.

Practice Tip

Establish a standard receipting process for every contribution, regardless of size. Consistency strengthens both donor confidence and financial accountability.