Giving Policy for Alive Church USA

INTRODUCTION
Alive Church USA is a qualified charitable organization exempt from federal income taxes under IRS Sec 501(c)(3). Contributions to the church are deductible for federal income tax purposes under the rules and regulations established under the current provisions of the Internal Revenue Code and California state laws.

TYPES OF CONTRIBUTIONS
Contributions to Alive Church USA can generally be categorized as follows:

1. Undesignated Giving: Supports the annual budget of the church through our General Fund. Donors are encouraged to give without designation.

2. Designated Giving: Supports specific approved funds or projects of the church that are clearly stated. Designated gifts will be used for the stated purpose until satisfied; any excess will be used for other ministry purposes.

Definitions:

• Tax-Deductible or Charitable Contribution: A gift of cash or property given to a qualified organization where the donor receives no tangible benefits and relinquishes control of the gift for the organization’s mission.

• Undesignated Gift: A gift given without specific designation, primarily funding the General Fund.

• Designated Gift: A gift designated for a specific approved fund or project.

FUNDS AND DESCRIPTIONS

1. General Fund: Supports regular ministries, programs, and operations, including local and global mission work. Governed by the Alive Church Management Board and aligned with the approved yearly budget.

2.   Building Fund: Supports capital improvements and facilities. Surplus funds may be redirected for other ministry purposes.

3. Missons Fund: Supports initiatives to help those in need locally and globally. Surplus funds may be redirected for other ministry purposes.

Temporary funds for special projects may also be created by the Alive Church Management Board. Any surplus funds will be redirected to consistent ministry purposes with donor communication when feasible.

GIVING POLICIES

1. Undesignated Giving: Directed to the General Fund.

2. Designated Giving: Funds designated for specific budget categories or line items will be applied to those purposes. Excess funds may be redirected to consistent ministry purposes.

3. Control of Funds: Per IRS regulations, the church must maintain full control over all contributions. Gifts explicitly designated for a specific individual, item, or event cannot be accepted.

4. External Ministries: Contributions intended for external organizations must be given directly to those entities unless Alive Church USA takes up a specific offering for a defined purpose.

5. Stock Contributions: The church accepts stock contributions. The valuation for tax purposes must be determined by the donor and their broker.

6. Non-Cash Donations: Goods donated may be tax-deductible, but valuation must be provided by the donor. The church may provide acknowledgment letters for goods exceeding $250 in fair market value.

7. Reimbursements: Purchases for church ministries are reimbursable with prior approval. Alternatively, donors may donate items outright or return reimbursed funds as a contribution.

8. Gifts to Individuals: Contributions designated for individuals do not qualify as tax-deductible and will be redirected as deemed appropriate by the church administration.

REFUNDING A CHARITABLE CONTRIBUTION

1. General Contributions: Refunds will not be given for donations as funds may have already been used or delegated once received.

2. Designated Contributions:

• Mission Trips: Gifts for mission trip expenses are tax-deductible if the church maintains control. Excess funds or withdrawals are non-refundable and will be reallocated to future projects.

• Special Projects: Efforts will be made to contact donors for re-designation or refund if a project ceases to exist and is canceled. Refunds may require filing amended tax returns.

CONTRIBUTION STATEMENTS

Donors will receive year-end giving statements for tax purposes. Statements will reflect contributions received or postmarked by December 31. Contributions received after December 31 will be credited to the subsequent year. Giving history is available anytime on the online church giving portal if you have set up an account.

CONCLUSION

Alive Church USA respects the generosity of its donors and aims to comply with all applicable tax laws. The church reserves the right to refuse contributions inconsistent with its mission or tax-exempt purpose and to amend this policy as necessary. For questions or clarification, contact the Finance Office at finance@aliveoc.org.