Personalized Gifts to Missionaries are NO T Deductible
Want to make your Youth Meetings even better? IProved YOUTH MATERIALS i m IAr Prtr A a ri \A/nrLn» i.iitL \/_ ..»L II for Pastors and Workers with Youth Give church name and your position --------- n -----------------
|Box 413-K3, Redondo Beach, Cal.
Editor's Note: Because of the importance of this subject, the following article is printed. T h e Washington office of the National Association of Evangelicals and the Evangelical Foreign Missions Association presented a brief to the Internal Revenue Service late last year requesting a review and, if possible a change in the regulations governing gifts for the support of individ ual religious workers by individual donors. This was done at the request of several evangelical agencies whose donors have had their “ designated support” gifts dis allowed by the Internal Revenue Service. As the Service checks more individual re turns each year, unless changes are made, donors may expect more trouble. We have now had the official reply. The Internal Revenue Service has ruled that “personalized gifts”— including gifts to mission boards earmarked for a particu lar missionary—are not deductible for in come tax purposes. The ruling, issued on April 9, necessitates certain changes in pro cedure for numerous home and foreign mis sion organizations. Furthermore, they indicate that they, after thoroughly study ing the matter, find no way by which they can permit such giving for religious pur poses and yet avoid the abuses the regula tions seek to avoid. The ruling read in part: “ Deductions for Federal income tax pur poses is a matter of legislative grace. In ■its present form section 170 of the 1954 Code does not permit the deduction, and section 262 of the 1954 Code prohibits the deduction of contributions made to individ uals. “A charitable organization may receive contributions which are used for individ uals. However, if the contributions are earmarked for a particular individual they are treated in effect as being contributions to the individual designated and are not deductible. “ Contributions or gifts made to a quali fying organization even though designated for one or more of its particular projects constitute charitable deductions within the meaning of section 170 of the Internal Revenue Code of 1954.” There is no problem in those cases where individuals give to the general missionary program of their church and where the church in turn designates funds given to a mission board for the support of particu lar missionaries, inasmuch as the question of deductibility is not involved in a church designation. In essence, however, gifts of churches as well as individuals are general ly understood to be for the work that particular missionaries undertake, not for the personal benefit of the missionaries. It now becomes necessary to make clear the distinction between the missionary and the work which he does for his mission or I other religious organization.
For Easter .
THE LIFE OF OUR LORD
THE NEEDS: Missionaries. Prayer Helpers. THE PLACES: India, W. Pakistan, Iran, Phil ippines, E. Africa. THE METHODS: Pioneer Evangelism, Indig enous Churches, Bible Institutes, Literature Dispensaries, Orphanages. THE CHALLENGE: Shall they be CHEATED? Write . . . for Free folder describing our Soul-winning work in many foreign lands
Historical sites and scenes in the Gospel story, including Bethlehem, Nazareth, River Jordan and Jerusalem. Set of 52 beautiful color pictures (2” x 2” slides or 35 mm. filmstrip) with manual giv ing descriptions and Bible quotations. Slide Set $13.00 — Filmstrip $7.00 Pictures Filmstrips Slides The 23rd Psalm 14 $3.50 $ 3.50 Bible Prophecies 30 6.00 7.50 Blue Galilee 13 3.00 3.25 Palestine Flowers 15 3.00 3.75 Petra 20 4.00 5.00 Geography of Palestine 50 6.50 12.50 Ruth the Moabitess 35 8.75 Babylon 12 3.00 Progress in Palestine 100 25.00 Life of Jesus (Paintings) 49 12.25 Special Offer: Purchase $15.00 or more of slide sets or filmstrips, and receive the Bethlehem— Juda set, with manual, FREE. Write for Catalog listing 700 scenes (Slides and Filmstrips) of Bible Lands. THE MATSON PHOTO SERVICE 1282-K So. Highland Ave., L.A. 19, Calif.
Reach Children !
6 pages — 3 colors 50 for $1.00 postpaid 1000 for $17.50 postpaid C HU R C H PRESS Box 551 Glondale, California
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GUIDEBOOK • Helps for your entire VBS program • Week-by-week planning calendar • New, imaginative publicity plans • Inspiring new VBS theme song • "Secret signal” and other handcraft • Over 100 VBS accessory aids • Exciting closing program plans • 17 VBS follow-up suggestions plus
A complete preview of “ Signaling for Christ," the up-to-the-minute Vacation Bible School course for 1960. This spiritually vital course exalts Christ as Lord and Saviour . . . helps transmit Bible truth into the heart and life... teaches pupils to be signalmen for Him. Get your FREE copy now from your local Christian bookstore or . . .
MOODY FILMSTRIPS show the power of God in the lives of the patriarchs. Choose from 20 well loved Bible Stories in full color. Espe cially appealing to children. Use them in Sunday School, Youth Camps, Junior Church, V. B. S. Each filmstrip comes with re corded narration and printed script. Write for FREE catalog
□ YES, we would like without cost or obligation our FREE copy of the 36-page VBS Guidebook. □ Send special $3.40 Introductory Packet (add 30c postage). KBS-30 Name. | Address................................................................. I City................................................. ( ) -State.
I Church.............................................No. in S. S. I Church Address................................................‘ ■ □ Money enclosed $3.70 □ Bill Church
M o o d y I n s t i t u t o o f S c i o n c o Los Angeles 25 California
MARCH, 1960
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