There are families in our church who are trying to adopt. Can people who give money to specific families through our adoption funding ministry still receive a tax deduction on the money given?
Adoption funding is one of the biggest restricted giving issues. There's a natural desire to help families who are adopting. That's wonderful. But there's a difference between giving a gift to a church or a charity to provide the adoption funds, and giving the money specifically for one family. When it's given specifically for one family, this translates the gift into a personal gift, not a charitable gift.
This is happening in the crowdfunding arena as well. People are very well intended, and their hearts are obviously in the right place. But they're raising money, adoption-by-adoption, family-by-family, instead of raising money for adoption in general and letting the organization decide who should receive the adoption funding. It's kind of a combination of the high interest in helping people adopt children and some of the new funding techniques, as in crowdfunding, that are beginning to come together. So, churches are going to have to work to make certain everything is done legally and ethically and in good order.