You are here:

Nonprofit Law/Donations for the Church Retreat Event

Advertisement


Question
QUESTION: In order to grow the church members' faith, our church conducted a multi-day retreat with room & board for the church members to attend at no cost to them. If a church member attends the retreat and makes a contribution toward the event, is the contribution tax-deductible for the church member?

ANSWER: Yes. That appears to be a payment with no expectation of return.

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather more information.

---------- FOLLOW-UP ----------

QUESTION: Thank you so much for the response. I have been looking for guidelines on this but was not able to find it. Do you know of any IRS guideline or publications that addressing this? Thank you!

ANSWER:  As to charitable deductions, see IRS Publication 526 "Charitable Donations" which is available at  http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading "Contributions You  Cannot Deduct" is "3. The part of a contribution from which you receive or expect to receive a benefit", but your facts do not indicate that the member does not expect a benefit from the donation.

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather more information.

---------- FOLLOW-UP ----------

QUESTION: The last statement in your response "but your facts do not indicate that the member does not expect a benefit from the donation". I think you meant to say that "but your facts indicate that the member does not expect a benefit from the donation". Is that correct? I want to be clear on this because some church members argue that since people receive the benefit of room & board while attending the retreat that their contributions toward the retreat event (if they do contribute) can only be tax-deductible for the amount in excess of the room & board cost even though attending the retreat including room & board is free to them.
Thank you!

Answer
Sorry, I should not have had a double negative.  It should read " "but your facts indicate that the member does not expect a benefit from the donation".  You are correct.

What those other members are arguing is not applicable to these sets of facts.  

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather more information.

Nonprofit Law

All Answers


Answers by Expert:


Ask Experts

Volunteer


Harvey Mechanic

Expertise

I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at Harvey108@hotmail.com I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.

Education/Credentials

B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.


©2016 About.com. All rights reserved.