Q&A: Can Church Employees Receive Tax-Free Assistance for COVID-Related Hardships?
Section 139 of the Internal Revenue Code allows you to offer nontaxable financial help for expenses directly related to the coronavirus.
Benevolence
Q&A: Do 1099 Forms Need to Be Issued to People Receiving Charitable Funds?
The benevolence distributions to a particular individual must represent a legitimate charitable distribution.
Q&A: Can restricted funds be used for anything but their intended purpose?
The decision to do so involves both relational and legal considerations.
Q&A: Can We Help Specific Families Raise Money for Adoptions?
The second a gift goes to a specific person, it becomes a personal gift, not a charitable one.
Q&A: Restricting Donations for a Church Member in Need
The better way is for the church to create a benevolence fund administered by the church.
What to Do with a Nondeductible Donation
Best practices for church treasurers.
Sample Benevolence Fund Policy
Here is sample wording for a church benevolence fund policy: First Church, in the exercise
Benevolence Programs that Work
How churches can effectively meet the ever-increasing needs for financial assistance.
Are Designated Gifts for Individuals Tax Deductible?
It’s a common scenario at local churches across the country: A member faces a significant
Q&A: Is Benevolence for a Church Employee Taxable?
Important information to address this common tax question.
When Benevolence Ministry Becomes Risky
Around lunchtime on a Friday, a man entered a Boston-area church and soon left with
No Form 1099 to Benevolence Recipients, Says IRS
Recipients of gifts from a benevolence fund do not need to fill out the form.