The purpose of this statement is to provide donors with guidance as to general rules governing the tax treatment of their financial contributions to St. Paul’s. The statement is not meant to be interpreted as tax or legal advice. Individuals should rely on their own tax and legal advisors to answer specific questions on the tax treatment of their contributions.
St. Paul’s United Methodist Church of Rochester (St. Paul’s) is part of the Renaissance District of the United Methodist Church and is exempt from federal and state income tax as a not-for-profit religious organization.
Contributions of cash or checks are deductible as charitable contributions under the current provision of the Internal Revenue Service. St. Paul’s will provide an annual statement of giving which denotes actual contributions for the year by individuals to assist with their charitable contributions on their individual income tax returns. Cash gifts are included in the statement to the extent St. Paul’s is able to identify the donor. The statement will summarize contributions based on the donor’s Every Member Commitment (EMC) declaration as well as other cash contributions that may be given during the calendar year.
St Paul’s may accept special gifts other than cash for a predetermined purpose. Recognition of such gifts will be included on the donor’s annual statement of giving based on appropriate documentation.Contributions for the current year need to be received by the church by December 31 in order to be considered in the same calendar year. Statements are mailed to individuals by January 31 of the following year.
The value of services rendered to St. Paul’s are NOT deductible under current tax law. St. Paul’s also reserves the right to refuse to accept contributions that are not qualified for tax purposes or that are not related to the primary purpose of the church, or not in St. Paul’s best interest.
Any questions on the annual statement of giving, timing of gifts, or non cash donations can be answered by calling the church office at 248-651-9361 for more information.