How may a church respond to a Designated Contribution?

When the contribution is designated to an individual who is not an employee of the church:

(1)   Return the check to the donor or

(2)   Accept the check but stamp it “NONDEDUCTIBLE” on its face with red ink.

When the contribution is designated to a fund or for a specific purpose:

(1)   Use the funds as designated by the donor or

(2)   Contact the donor and request permission to use the funds in a different way.

Attention: Tax Law is subject to interpretation. Please be advised that the material contained on this Web site is for information only and is not intended to be a substitute for professional legal advice. The Stewardship Services Foundation endeavors to update the information on this site on a regular basis, but cannot guarantee its accuracy at all times.