- Revenue Ruling 62-113, states that the test in each case (whether or not deductible) is whether the organization has full control of the donated funds, and discretion as to their use, so as to ensure that they will be used to carry out its functions and purposes.
http://www.freechurchaccounting.com/contributions-to-an-individual.html
Section 170 stipulates that if a person gives an offering/donation to the church, in order to get a tax deduction the giver must relinquish control and allow the church to use it however the church best decides.
https://www.startchurch.com/blog/view/name/restricted-offering-vs-designated-offering
Section 170 stipulates that if a person gives an offering/donation to the church, in order to get a tax deduction the giver must relinquish control and allow the church to use it however the church best decides.
https://www.startchurch.com/blog/view/name/restricted-offering-vs-designated-offering
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