Our church would like to hire a new minister of music, but tithes and offerings will not cover it. Members are making special contributions to the budget for the purpose of providing a salary for a future minister of music. Are these contributions tax-deductible for donors?
Tax-deductible donations cannot be specified for an individual but they can be designated for a specific ministry purpose. As long as the donations are not given for a specific individual but for the church to create a minister of music position and fund it, the donations are tax-deductible