Jump directly to the content

Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Regulation of Charitable Contributions

Volume 4 . Chapter 9 . § 9-02
Key point 9-02. Several states have enacted laws regulating the solicitation of charitable contributions. These laws generally do apply to solicitations of contributions by churches from their members. However, in some cases, they may apply to churches that use professional fundraisers, or that actively solicit contributions from nonmembers.

1. State Charitable Solicitation Laws

Several states have enacted laws regulating the solicitation of charitable contributions. The purpose of such laws is "to protect the contributing public and charitable beneficiaries against fraudulent practices in the solicitation of contributions for purportedly charitable purposes."20 The IRS has made the following observations concerning the purpose ...

Article Preview

This article is currently available to ChurchLawAndTax.com subscribers only. To continue reading:

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


Receive a customized salary report for up to 18 different ministry positions. Learn how your church should compensate based on size, budget, location, and employee work experience.

Board Basics for Churches

Board Basics for Churches Subscriber access only

From church records to legal risks and liabilities—what your church board should know.
Best Practices for Receiving Charitable Contributions

Best Practices for Receiving Charitable Contributions  Subscriber access only

Practical help and clear understanding on issues surrounding charitable contributions.