Year-End Contribution Guidelines

Year-End Contributions – What you need to know.

*Please note that the CFC Office will be OPEN on Wednesday, December 31st , so all checks dated December 31 and received in the office on December 31 will be considered a 2025 contribution.

Receipts
To deduct any charitable donation of money on your tax return, regardless of amount, the IRS requires that a donor have either a bank record or written communication from the charity. Bank records include canceled checks, bank or credit union statements, and credit card statements. For any single contribution over $250, the donor must have a written acknowledgement from the charity. CFC will assist those who
have donated a total of $200 or more to the church during 2024 by mailing contribution statements in January 2025. Please do not file your income taxes until you have received this receipt. If you have given less than $200, your bank records are sufficient for the IRS. However, if you would still like a statement from CFC, you may call and request one be sent. CFC posts all contributions to individual accounts (excluding cash contributions where the donor is unknown) and this information can be available to you at any time.

Year of deductibility of year-end contributions
The IRS states that contributions are deductible in the year made. Checks will count as a 2025 contribution if they are mailed in 2025 and are postmarked before 12/31/25. Donations made online or charged to a credit card will count as a 2025 contribution if they are made by 12/31/2025 but don’t post to your statement until January 2026. At CFC we will follow these guidelines as we want to have full integrity regarding the timeliness and cut-off of year-end contributions.

Examples:
1) A check written and/or dated December 31, 2025, but deposited in the church offering in January 2026 will not be a year 2025 contribution.
2) A check written and postmarked December 31, 2025, is a year 2025 contribution, even if it is not received until January 2026.
3) A check written December 31, 2025, but not postmarked until January 2026 is a year 2026 contribution.
4) Credit card contributions that are made by 12/31/2025 but may post to your statement until January 2026 count for 2025, even if the credit card bill is not paid until 2026.

Designated Giving
Our Elders have established four approved funds to which you can designate your giving. They are the general fund, missions fund, building fund, and benevolence fund. Donations made to these funds are tax-deductible. According to IRS guidelines, such gifts remain under the authority and control of CFC.

Non-contribution issues  
Checks received by Christian Fellowship Church as payments where the donor receives goods or services are not contributions and not tax deductible per the IRS. Examples are preschool tuition, camps and retreats, curriculum fees for classes, purchase of shirts, bookstore purchases, coffee shop purchases, etc.

If you have any questions regarding these issues, please feel free to contact the church, at (812) 867-6464.
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