NOTICE: Christian ministries and churches face a rising level of scrutiny from federal, state, and local governments. Because of this we think it is important that believers, who give through Assembly Care, understand how the IRS looks at gifts given to tax deductible organizations. When you give a gift to a non-profit (e.g. your local church or Assembly Care) you must give it with the understanding that your gift is in fact given TO that organization to use in fulfillment of its mission. If you give a donation to a non-profit with the understanding that under no circumstances should they do anything with it other than give it to a specific Christian worker, then you are not actually giving it to the non-profit (by denying them any say in the matter). Instead you are giving a gift to an individual and unintentionally using the 'non-profit' as a pass-through. From the IRS's perspective, individuals (even if they are engaged in the Lord's work) are not tax deductible. Giving a gift an individual is no more tax deductible than giving a gift to a relative on their birthday. Giving a gift to a 501c3 like Assembly Care to use for its stated mission IS tax deductible however! Assembly Care takes very seriously your stated preference for how we should use your gift. If, however, you have truly given your gift To Assembly Care, you understand that circumstances could arise where we choose to exercise control over gifts received by applying some of them to a pressing need (e.g. helping an assembly during a natural disaster). Assembly Care is usually able to approve the use of gifts to the workers/projects givers request them to go to. Yet in our desire to obey the Lord (see for example Matt 22:21) and maintain a good testimony before a watching world, we are making sure that you understand the way the IRS looks at the relationship between any non profit (a local assembly, ACM, other ministries) and a giver like yourself. This is merely an effort to educate believers regarding something we feel that many are unclear on. To that end we are giving a tax deductible receipt to you and assuming that you understand Assembly Care Ministries Inc. to have complete control and administration over the use of gifts given to us. (What you've read above applies to all non-profits in their collection practices and is not a unique set of standards Assembly Care faces in its relationship with the IRS. ) If you would like information on this please email us at firstname.lastname@example.org and we can send you some easy to read articles by Christian financial organizations that help ministries comply with federal law.