Jump directly to the content

Treasurer/Bookkeeper

Continuing education for ministry leaders
Treasurer/Bookkeeper
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

Introduction

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 ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related ResourcesVisit Store

2020 Church & Clergy Tax Guide
2020 Church & Clergy Tax Guide
Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
Talking to Your Congregation About Money
Talking to Your Congregation About Money
Helpful insights on talking about money and encouraging people to become generous givers.
Charitable Contributions Bulletin Inserts
Charitable Contributions Bulletin Inserts
Help your members give more by answering their charitable giving and tax law questions.
Church Fundraising Campaigns
Church Fundraising Campaigns
Discover tips on raising and borrowing money.