All gifts made to BALM CHURCH to and for the use of” BALM CHURCH are tax-deductible. When donors give any single contribution over $250, they will receive instructions by January 31 of the following year on how to download an electronic report of their donations. These statements can be mailed upon request.
In order for them to be tax-deductible, gifts made to the church may not be designated (in writing or verbally) unless the designation is for a pre-approved project or program of the church. By law, the church must exercise full administrative control of the donated funds in order for them to be tax-deductible to the donor.
Contributions made to BALM CHURCH but specifically designated to an individual are not tax-deductible. According to the 2016 Church & Clergy Tax Guide,“Contributions to an individual, however needed, are never deductible, since they can never be said to be ‘to and for the use of’ a charitable organization. Even so we do encourage giving gifts to our staff/leadership since they are not currently on salary.
In cases of pre-approved projects or programs of BALM that pertain to an individual, such as an offering for a guest that the church has brought in or sponsorship of a protégé, donations made are tax-deductible.