Q&A: Are Donations of Stock Considered “Noncash” Contributions? Yes, but understand that a number of special considerations and requirements apply to stock. Michael E. Batts
Q&A: Can the Church Borrow from a Restricted Fund? Such borrowing is not a good practice and it's illegal in most states. Frank Sommerville
A Tool to Increase Giving: The Church Bulletin How you present financial information matters Jason MacGregor
Married Couple’s $37,315 Charitable Contribution Deduction Disallowed The deduction lacked proper substantiation.
Liability for Ignoring Donors’ Designations Churches must honor restricted contributions—or else risk refunding them. Richard R. Hammar
4 Ways to Overcome Biases against Missions Giving How to encourage greater generosity in this important area of the church budget. Ruth Moon
7 Guidelines for Navigating Missions Funding How to build a missions program with financial integrity. Chris Lutes
Can Bankruptcy Courts Recover Charitable Contributions? If greater than 15 percent of income, donations to churches may be at risk. Richard R. Hammar
A Gift Freely Given? When an elderly woman named the church a beneficiary to her estate, her family sued for undue influence. How to protect the validity of donor gifts. Richard R. Hammar
Sample Benevolence Fund Policy Here is sample wording for a church benevolence fund policy: First Church, in the exercise Richard R. Hammar
Donor Denied $25,000 Charitable Deduction Why specific substantiation requirements must be followed to claim a charitable contribution deduction on tax returns. Richard R. Hammar
Following the Rules for Love Gifts Love gifts are a natural expression of love within the Church. But following IRS rules is key. Frank Sommerville
Best Practices for Receiving Charitable Contributions Practical help and clear understanding on issues surrounding charitable contributions.
When Gifts Come with Strings Attached How churches can avoid trouble with a strong gift acceptance policy. Elaine L. Sommerville
Four Ways to Boost Year-End Giving Tap into your congregation’s generosity now so you can finish strong. Kyle Rohane