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Continuing education for ministry leaders
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of September 8

Church Construction Projects

Week of September 1

Church Audits

This Week's LessonWeek of September 15

Substantiating Cash Contributions


Our lesson this week examines the topic of Substantiating Cash Contributions. The Executive Summary provides a concise review of the key points. Before we get started, test your knowledge by completing the following quiz.

Jon makes weekly cash contributions of $50 to his church. He also made a $500 contribution to the church building fund, and another $500 contribution to the church missions fund. The church treasurer lumps all of these contributions together as a single amount on a "contribution summary" provided to Jon at the end of the year. Has the treasurer acted in accordance with the law?

Weekly Quiz

Instructions Click on the correct answer for each of the following questions.

Executive Summary

Charitable contributions must be properly substantiated in order to be deducted on the donor's tax return. Different substantiation rules apply to different kinds of contributions. In ...

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