Contribution Policy (2 Samples)
The Contribution Policy (2 Samples) are available free to download, customize and print for your organization or Church Administrative Office.
If your church does not have a policy for contributions then download the sample policy below that can be used as a tool to guide you through creating a policy for your church.
Contributions to a church are deductible for federal income tax purposes under the rules and regulations established under the current provisions of the Internal Revenue Code if you are a qualified organization exempt from federal income taxes under IRC Sec 501(c)(3).
There are so many different rules and regulations that church organizations have to abide by so you definitely need a policy specific for your church to abide by.
The policy for contributions below includes:
- Church Name
- Policy Name
- Introduction - [Church
Name] is a qualified charitable organization exempt from federal income taxes
under IRC Sec 501(c)(3). Contributions to the church are deductible for federal
income tax purposes under the rules and regulations established under the
current provisions of the Internal Revenue Code.
- Undesignated Gifts - What are undesignated gifts?Undesignated
gifts are gifts given to an organization or church without stipulation by the
donor. These gifts comprise the majority of the church’s total receipts.
They’re relied on to fund the church’s budget ministries and programs.
- Designated Gifts - What are designated gifts? Designated
gifts are gifts given to an organization or church with stipulation by the
donor. The church will accept designated gifts if they’re specified for an
approved project, ministry or program administered by the church. Gifts to ministries, programs, etc. not
administered by the church cannot be accepted and should be sent directly to
the organization you intend to receive the gift.
- Gifts to Individuals - See policy below.
- Non-Cash Gifts - [Church
Name] will accept most types of non-cash gifts provided the gift is determined
to be related to the purpose of the church and in the church’s beset interest.
Per IRS regulations, we’ll acknowledge receipt by the fit by letter with brief
description of the item donated. The church is not responsible for appraisals
and will not determine the fair value of donated property. The estimated fair
value of the gift will not be reflected on the letter or the donor’s record of
contribution. It’s the donor’s responsibility to determine the faira market
value of the gift.
- Personal Services Donated - See policy below.
- Contribution Statements - See policy below.
- Year of Contributions - The
IRS provides clear guidelines with regard to the date of posting contributions,
which we follow carefully. All contributions received or postmarked by December
31st will be included in that year’s contribution statement. If the
contribution is received or postmarked after December 31st, it will
be included in the contribution statement of the year in which it was
received/postmarked – regardless of the date on the check.
- Conclusion - See policy below.
- Signatures - Signatures of Senior Pastor and Secretary
- Revised Date
The other policy available below is the Offerings/Contributions Policy sample that you can use as a tool to create one for your church and it includes the procedures on collecting offerings/contributions, posting revenues, other funds, and bank deposits.
If your church needs a database that will track these contributions and generate contribution statements and letters within minutes check out the database I created below!
Shepherdbase (Church Membership Database)
Click on the link(s) to download the contribution policy(s) below:
Contribution Policy (Sample)
Offerings/Contributions Policy (Sample)
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Note: These sample forms are meant to serve as example forms and should not be construed as legal documents. Please contact a legal professional for legal language for your specific organization.
Please feel free to contact me if you have any questions.
Return to Church Policy Manual from the Church Contribution Policy (Sample) page.