Giving Check for Services
Question regarding giving restricted gifts:
A person in the church pays for the tuning of the organ in the amount of $255. She pays the church this amount, can she deduct this as a donation. She writes in the memo tuning organs. And if so how do I handle it on the contribution sheet.
Thanks
Answer
Yes...as long as she writes the check to the church. It is considered a restricted gift. You would give her a regular contribution receipt.
You would not need to mention what her donations were for...just make sure it includes your church’s name, her name, dates and amounts.
It should also state that she did not receive any goods or services in connection with these contributions other than intangible religious benefits"...which she did not...the church received the service by accepting the terms of her restricted donation and then with a CHURCH check paying to get the organ tuned.
Here is an example of an Annual Contribution Statement.
Hope this helps.

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