According to Revenue Ruling 62-113 contributions earmarked for a particular individual are treated as being gifts to the designated individual and are not deductible.  Churches should not issue tax-deductible receipts for contributions that are designated for individuals. Exception: Contributions earmarked for individuals who are employed or supported by the church are deductible when the church maintains control of the funds.  This would include pastors and missionaries.  When these funds are paid to the pastor or missionary as part of their support, they become taxable income and are included on their W-2.  Contributions received for missionaries should be sent to the mission board or the employer who issues the W-2 so that these amounts can be included on the W-2 when appropriate.