Pass Through Gift

by Elwood Style
(Hendersonville, NC. USA)

Under the de minimus rule is it permissible for the church Treasurer to issue a donors receipt for tax purposes?

In this case the donor issued his personal check to the church asking that these funds be given as a love gift to the Pastor through the church checking account. Would it be permissable for the treasurer of the church to issue a donation form to the donor to be used as a tax deduction? The amount of the love gift is $2,500.00.

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De minimis Gifts
by: Vickey

No. You are correct in your title in that this gift would be considered a pass through gift and the IRS really frowns on them.

According to Dan Busby, CPA, in his book: Zondervan 2010 Church and Nonprofit Tax and Financial Guide... De minimis gifts are usually gifts less than $25 in value. (Cash, gift cards, or other cash equivalents are not de minimis gifts, regardless of how small the value).

Read this post.

Also...love offerings designated for a specific individual cannot be considered tax exempt by the donor.

Read this post.

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