Can you give me a clear definition of what is meant by “fair rental value” when determining my housing allowance?
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Since I don’t own a home, can the church designate part of my compensation into a non-taxable account?
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My church doesn’t reimburse me for use of my car for church-related business. Another minister told me I can deduct the amount I use for such business from my taxes. How do I do this?
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How often do I have to turn in my housing expenses to my treasurer to substantiate my housing allowance? The treasurer wants them once a week, but that is taking a lot of time.
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Our church is just starting, and I’m bi-vocational. When we start having some income, should they start paying me a salary first and then add housing and benefits as they’re able? Is this the best way to do compensation from a tax perspective?
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My church treasurer doesn’t like to do a lot of extra paperwork, so we have a simple system. I keep track of my expenses related to my work at the church and give her a total of each month. She then writes me a check. Anything that isn’t expenses she totals and puts on a Form 1099 at the end of the year. Is this okay?
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We are looking for ways to cut costs at our church because offerings are down. We are thinking of dropping the health insurance coverage for the church staff as a way to reduce expenses for the church. Is this a good plan?
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One of our pastoral staff members is a worship leader and desires a housing allowance. She is considered a religious leader by our church but she does not administer the sacraments or have management responsibility in the control, conduct, or maintenance of the church? Should we provide a housing allowance designation for her?
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Concerning the tests to determine whether an individual is a “qualified minister,” does our local church have the authority to determine whether we require that all four tests or that only a few of the tests are met?
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Our congregation is trying to decide whether a particular individual is a “qualified minister” for purposes of designating a housing allowance. What factors should we consider in making this decision?
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One of our staff pastors is insisting our congregation designate a housing allowance for him even though we question whether he is a “qualified minister.” Can he demand we designate a housing allowance for him or is this up to the church to decide?
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Our church has three pastors on staff. We occasionally raise love offerings to “bless” the pastors by raising love offerings. The funds are handled through the church treasury and our church board determines the distribution of the offering between the pastors. We report the love offerings on the Form W-2 of the respective pastors. Are we handling these offerings correctly?
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Our church occasionally raises love offerings to “bless” our pastor. We often do this at Christmas by raising a love offering and at one or two other times during the year. The funds are handled through the church treasury and charitable gift acknowledgements are issued to the donors. We do not include these love offerings on the pastor’s Form W-2 at year end. Are we doing this properly?
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Our church pays the college tuition and fees for our pastor’s daughter by writing checks directly to the university. The gifts are restricted by a church member for the educational expenses of the pastor’s daughter. We provide charitable gift receipts to the donor. We have been told these payments are tax-free to the pastor since the pastor does not receive the funds. Are we handling these funds correctly?
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Are deputized fund-raising gifts unrestricted or temporarily restricted for accounting purposes?
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May a donor to a DAF influence use of the funds for individuals?
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Should a church that is considering establishing an endowment consult with an attorney in its state regarding policies and donation agreement forms?
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Should an organization that is considering establishing an endowment consult with an attorney in its state regarding policies and donation agreement forms?
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We have heard that churches must file Form 990-N each year with the IRS. Is this true?
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Are funds given to a church deductible when the gifts are preferenced for particular trip participants and the participants are minors?
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Is it appropriate for a donor to indicate a preference or express a desire that a gift be used to fund the trip of a particular participant, even if the donor is the trip participant or a relative?
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Can short-term mission trip participants pay part or all of the trip expenses out of their pocket, with no financial involvement of the sponsoring church?
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Is it appropriate for a charity to sponsor and fund a short-term mission trip with funds in the charity's budget or with funds raised for a short-term mission trip project (its donors did not indicate an interest in supporting any particular participant)?
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Our charity has generated some interest income based on the investment of excess funds. Is the interest income subject to unrelated income business tax?
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Our church has generated some interest income based on the investment of excess funds. Is the interest income subject to unrelated income business tax?
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Are funds given to a charity deductible when the gifts are preferenced for particular trip participants and the participants are minors?
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Is it appropriate for a donor to indicate a preference or express a desire that a gift be used to fund the trip of a particiular participant, even if the donor is the trip participant or a relative?
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Can short-term mission trip participants pay part or all of the trip expenses out of their pocket, with no financial involvement of the sponsoring charity?
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Is it appropriate for the church to sponsor and fund a short-term mission trip with funds in the church budget or with funds raised for a short-term mission trip project (the donors to the project fund did not indicate an interest in supporting the trip of any particular participant)?
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Can employees volunteer at a charity's charitable events?
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Our church operates a school and provides a tuition discount for dependents of church staff. Is this appropriate?
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Are we required to use time sheets for employees covered by the Fair Labor Standards Act (FLSA)?
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Our church operates a school and provides a tuition discount for dependents of preschool employees. Is this appropriate?
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The bylaws of our nonprofit organization create both officers for the corporation and an additional and separate set of officers for the corporation’s board. Thus, there is a president, secretary, and treasurer of the corporation and, additionally, a chair, secretary, and treasurer of the board of the corporation. Each of these offices is held by a different individual. Is this dual set of officers a legitimate approach for nonprofit organizations?
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Our church is purchasing land for $200,000 and the seller believes the land is worth $300,000. The seller plans to treat the transaction as a bargain sale (part sale/part gift). The seller is asking that we provide a charitable gift receipt for $100,000. Is this appropriate?
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Our charity is purchasing land for $200,000 and the seller believes the land is worth $300,000. The seller plans to treat the transaction as a bargain sale (part sale/part gift). The seller is asking that we provide a charitable gift receipt for $100,000. Is this appropriate?
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Our charity offers products to the public at a suggested donation amount but the offer does not say we will provide the products if no payment is made. Are these transactions subject to the quid pro quo rules?
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Our charity offers products to the public at a suggested donation amount and the offer says our charity will provide the products with or without a payment. Are these transactions subject to the quid pro quo rules?
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Our charity offers products to the public at a suggested donation amount but the offer does not say we will provide the products if no payment is made. Are these transactions subject to the quid pro quo rules?
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Our charity offers products to the public at a suggested donation amount and the offer says our charity will provide the products with or without a payment. We understand these payments qualify under the quid pro quo rules for tax purposes, but how is a payment reflected for accounting purposes?
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Our organization receives donations for our mission endeavors that are preferenced to support the work of particular workers who are on the missionary staff of our charity. Should the preferenced gifts be recorded as gift revenue or as a liability (due to particular missionaries)?
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Should funds ever be refunded to donors when a potential short-term missions trip participant does not go on the trip and gifts have been preferenced for that individual?
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Should funds ever be refunded to donors when a potential short-term missions trip participant does not go on the trip and gifts have been preferenced for the individual not going on the trip?
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Are gifts for short-term mission trips deductible as charitable gifts?
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Are gifts for short-term mission trips deductible as charitable gifts?
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When a deputized worker separates from service with the charity and begins to work for another charity, should the first charity disburse the funds in the worker’s account to the second charity?
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When a deputized worker separates from service with the charity, is it appropriate for the charity to pay the worker a sum equal to the balance in the worker’s account?
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Is it appropriate to reimburse a deputized worker’s expenses before disbursing compensation to the worker?
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Is it appropriate for workers to raise funds that will be used for personal purposes (such as for an auto or a house that will be personally owned)?
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Is it important for a charity to have policies outlining its discretion and control over gifts and to communicate the policies to deputized workers?
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How does a charity demonstrate discretion and control for gifts raised under the deputized concept?
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What steps should a charity take if it has accepted an earmarked gift?
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If the donor intends to benefit an individual instead of a charity, does the gift meet the deputized fund-raising guidelines?
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How and when does a charity communicate its discretion and control over a gift raised on the deputized fund-raising basis?
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Is there more than one type of deputized fund-raising?
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Has the IRS provided well-defined guidance for the concept of raising funds under the deputized concept?
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May a church borrow from donor-restricted resources to pay operating expenses?
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May a charity borrow from donor-restricted resources to pay operating expenses?
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May churches pay a tithe on donor-restricted revenue?
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May charities pay a tithe on donor-restricted revenue?
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Must churches provide a report to donors who make gifts to a project?
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Must charities provide a report to donors who make gifts to a project?
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Are churches required to notify the donor that the amount of the gift that is deductible as a charitable contribution is limited to the amount of any money and the value of any property contributed above the value of goods or services furnished in return?
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Are charities required to notify the donor that the amount of the gift that is deductible as a charitable contribution is limited to the amount of any money and the value of any property contributed above the value of goods or services furnished in return?
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Should gifts received under the deputized fund-raising approach be reflected as revenue or liabilities?
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Are earnings on restricted gifts also restricted?
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Does a donor have the power to restrict otherwise unrestricted net assets?
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If a gift is treated as an earmarked transaction, not qualifying for a charitable gift deduction under the tax rules, how is the gift recorded for accounting purposes?
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How are expenses relating to the use of donor-restricted gifts reflected on the statement of activities?
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Should temporarily-restricted gifts (and related expenses, be separately recorded in the accounting records even if the charity anticipates expending all of the funds in the current account period?
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How are temporarily-restricted gifts reflected on the statement of financial position?
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How are temporarily-restricted gifts reflected on the statement of activities and/or in the footnotes of the financial statements?
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Is deputized fund-raising a recognized and legitimate practice in which charities and donors may participate?
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When an overhead assessment is applied to restricted gifts, does this change the revenue classification of the initial gift?
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Should a charity communicate its overhead assessment practice to donors?
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What is the preferred method to establish an overhead assessment which will be applied to certain restricted donations?
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May charities apply an overhead assessment on restricted donations?
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Should a church accept an earmarked gift even if a gift receipt is not provided?
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Should a charity accept an earmarked gift even if a gift receipt is not provided?
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How can gifts avoid the earmarked label?
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How can gifts avoid the earmarked label?
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How may a church identify an earmarked gift before receiving the funds?
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How may a charity identify an earmarked gift before receiving the funds?
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What incentive does a donor have to earmark a gift for a foreign charity?
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What incentive does a donor have to earmark a gift for a foreign charity?
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Why is it important to determine whether a particular gift is earmarked for a certain individual?
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Why is it important to determine whether a particular gift is earmarked for a certain individual?
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It is appropriate to redirect gifts to another purpose when the gifts received exceed the project need and a disclaimer statement was made with the appeal?
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Is it ever appropriate for a church to refund a gift to a donor?
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Is it ever appropriate for a charity to refund a gift to a donor?
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When is it appropriate for a church to ask a donor to permit the redirection of a gift previously restricted by the donor?
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When is it appropriate for a charity to ask a donor to permit the redirection of a gift previously restricted by the donor?
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Is it ever appropriate for a donor to unrestrict a previously restricted gift or to change a restriction after a gift is made?
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When is it appropriate to use the phrase “matching gift?”
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When is it appropriate to use the phrase “challenge gift?”
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Is it possible for a donor to restrict a gift simply by placing a gift in the envelope that accompanies a particular appeal, even though no restriction was reflected on the check or on a response form?
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How does a donor implicitly restrict a gift?
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How does a donor explicitly restrict a gift?
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Must a donor intend to benefit the church for a gift to qualify as a charitable deduction?
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Must a donor intend to benefit the charity for a gift to qualify as a charitable deduction?
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