According to the Internal Revenue Service, a tax deductible charitable contribution is a donation or gift to, or for the use of, a qualified organization and cannot be set aside for use by a specific person. It is voluntary and is made without getting, or expecting to get, anything of equal value.
In order to ensure that donations to North Metro Church (whether for tithes, missions, benevolence or any other purpose) are tax deductible to the donor, all donors should be aware that North Metro retains full control of the donated funds and has discretion as to their use. All funds will be used to carry out North Metro’s Christ-centered functions and purposes.
In certain cases, donors may desire that funds benefit a specific individual. Donors must understand that their request is advisory only, that North Metro Church retains full control over the funds and has discretion as to their use. The Church is not bound to use the funds for any specific individual. To mandate otherwise will mean that the donation is not tax deductible.