Requirements for Tax Deductible Donations

  1. All gifts made to National Community Church (NCC) “to and for the use of” NCC are tax deductible. If a donor gives 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.
  2. 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.  
  3. Contributions made to NCC but specifically designated to an individual are not tax deductible.  According to the 2003 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…The fact that the payment was made to a church is not controlling, since taxpayers cannot obtain a deduction by merely funneling a payment through a church.”  Donations can still be made in this manner, but the donor will not receive a tax exemption for such gifts.
  4. In cases of pre-approved projects or programs of NCC 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.