Can We Give an Honorarium to a Visiting Missionary? Explore guidelines for giving honorariums to missionaries, including legal and tax considerations for churches. Frank Sommerville
Are Donations of Stock Considered “Noncash” Contributions? Discover how stock donations are handled as noncash contributions, including IRS requirements for proper documentation and substantiation. Michael E. Batts
Are Donations Given for a New Minister of Music Tax Deductible? Understand the tax implications of donations for individual ministers and how to ensure compliance with IRS rules for deductibility. Vonna Laue
7 Traits of Churches with Increasing Per Member Giving Explore seven key traits of churches that successfully increase average giving per member through engagement, transparency, and clear goals. Thom Ranier
Can the Church Borrow from a Restricted Fund? Understand the legal and ethical considerations of borrowing from restricted funds and learn best practices for church financial management. Frank Sommerville
16 Tips for Writing Effective Charitable Contribution Statements Learn 16 ways to make your charitable contribution statements more impactful and engaging for your donors. Ben Stroup
Should Noncash Contributions Be Included in Donor Statements? Discover the proper way to handle noncash contributions in donor statements with these IRS-compliant best practices. Elaine L. Sommerville
Liability for Diversion of Funds in Churches Learn the legal risks for churches that divert donor-designated funds and how to handle these situations responsibly. Richard R. Hammar
Can Bankruptcy Courts Recover Charitable Contributions? Understand how bankruptcy laws affect charitable contributions and protect churches from financial liabilities. Richard R. Hammar
Can Churches Use Restricted Funds for Adoption Assistance? Learn the legal guidelines for handling restricted funds for adoption assistance in churches, ensuring donations remain tax-deductible. Dan Busby
Are Mission Trips Tax Deductible? Key Guidelines for Churches Discover when mission trip expenses are tax-deductible and how churches can manage contributions effectively. Richard R. Hammar
Must We Comply with a Subpoena for Giving Records? Six things to note when a legal request for information is made to the church. Richard R. Hammar
Funding Foreign Activities: What Churches Need to Know Key considerations for churches conducting foreign missions, including tax compliance, grantmaking, and safeguarding funds for international outreach. Frank Sommerville
A Gift Freely Given? Understanding the Concept of Undue Influence Discover how church leaders can navigate undue influence claims in donations and safeguard gifts while upholding ethical standards. Richard R. Hammar
Proper Use of a Benevolence Fund for Church Member Assistance Ensure your church’s benevolence fund is administered legally and effectively to help members in need without risking tax-exempt status. Frank Sommerville
Managing Credit Card Transaction Fees for Church Donations Understand how to manage credit card transaction fees for church donations effectively and ensure proper accounting practices. Michael E. Batts
What Churches Should Do with Nondeductible Donations Best practices for handling nondeductible donations in churches to ensure compliance and donor transparency. Richard R. Hammar
Sample Benevolence Fund Policy For Churches Use this sample benevolence fund policy for churches to establish a framework for benevolent programs and donations. Richard R. Hammar
Effective Benevolence Programs for Churches: A Guide to Success Benevolence programs for churches: Best practices for effective and compliant support systems. Elaine L. Sommerville
Hosting a Music Group at Church: Legal and Clergy Tax Considerations Don't allow any performances until your sought guidance from a competent tax adviser. The Editors