The church could be liable to the donors for not fulfilling the purpose of the gift.
How churches can avoid trouble with a strong gift acceptance policy.
Can a church be named as a beneficiary under a life insurance policy?
Handling fundraising, expenditures for maximum tax benefits.
What you can do today to boost offerings at church.
Can we redefine the use of funds that have been specifically designated to an individual for a set purpose? If so, to what extent does our congregation need to be notified of such a change?
What to do when donors ask for a refund of their designated contributions.
Teach your congregation to give well into the future.
IRS issues new guidance on IRAs, noncash and cash donations.
Why financial misconduct defense trumped sexual harassment claim in NC case.
Court rules church and school lack standing to enforce a charitable trust.
Article summary. Church members often make “designated gifts” to their church. Such gifts specify that
What church treasurers need to know.
Problems can arise if a designated gift is not used for the donor's intended purpose.
Amendments must follow requirements in order to be enforceable.
Clarification provided for gifts that are earmarked for specific individuals.
A Connecticut court issues an important ruling-Herzog Foundation v. University of Bridgeport, 699 A.2d 995 (Conn. 1997)[Church Officers, Directors, and Trustees]
Helpful guidance for church treasurers.
How to address donors who want their money back.
The Tax Court issues an important ruling.