Annual Giving Statements

Question regarding including certain amounts on the annual giving statements.

Our pastor's daughter recently graduated from high school and had now has started attending an out-of-state Christian College.

Church members took up a collection among themselves in October, with many of the checks being made out to the church, and presented a check (check written from the church's bank account, for the total) to the pastor, made out to his daughter, as a gift to her to help with college costs (she'll get the check when she visits home).

When the church mails annual giving statements to its members in January (for 2009), should these donations be included along with other donations made to the church?

Comments for Annual Giving Statements

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Nov 02, 2009
Annual Contribution Statement
by: Vickey

These types of situations get a little sticky.

The gift could be considered an "earmarked" gift and there is a not tax deduction for such a gift.

When an individual gives the church money and designates it to go to a certain individual, it is called a "pass through" or "conduit" gift. The IRS frowns on it and does not allow a deduction for it.

So I would not issue a church contribution receipt for any of the donations you mentioned.

Nov 23, 2011
by: Lisa Renrick

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