Tax Considerations

Navigate Church Tax Questions with Confidence

Church finances come with responsibilities that aren’t always intuitive. From documenting contributions to receiving non-cash gifts, knowing the basics can help your congregation protect its donors, its leaders, and the integrity of its financial practices.

REMEMBER: Tax rules change, and individual circumstances matter. These resources can help congregational leaders understand common issues, strengthen their practices, and know which questions to ask.

They are not a substitute for professional tax, accounting, or legal advice. When the answer isn’t clear—or the stakes are significant—seek guidance from a qualified professional.

These resources address some of the tax and receipting questions congregations encounter most often.

Tax Code Changes

Changes to federal tax law can affect charitable giving and congregational finances. Learn about changes taking effect in 2026 and what church leaders and donors should have on their radar.

Receiving Gifts of Stock

Gifts of stock can be a meaningful way for donors to support ministry, but receiving securities requires different procedures than receiving cash. Learn what your congregation should know before accepting a gift of stock.

Contribution Statements & the IRS

What information belongs on a charitable contribution statement? Review IRS documentation requirements and learn what congregations should provide to donors to properly acknowledge their charitable gifts.

Clergy Gifts

Love offerings, Christmas gifts, and other monetary gifts to clergy can raise important tax questions. Learn what congregations should consider when collecting or distributing gifts to clergy and when those gifts may be considered taxable compensation.

Non-Cash Gift Receipting

When someone gives a gift in-kind rather than money, the congregation’s acknowledgment works differently. Learn what your church should—and should not—include when providing documentation for a non-cash charitable gift.

Know When to Ask for Help

Again, REMEMBER: Tax rules change, and individual circumstances matter. These resources can help congregational leaders understand common issues, strengthen their practices, and know which questions to ask.

They are not a substitute for professional tax, accounting, or legal advice. When the answer isn’t clear—or the stakes are significant—seek guidance from a qualified professional.