Benevolence Giving Guidelines for Churches

When it comes to benevolence, the key distinction is who controls the funds.

Churches are not able to set up a targeted benevolence fund (for example, “Benevolence for the Smith Family” or “Rent Help for John”) because once a donation is restricted to a specific individual or family, it’s no longer considered a charitable contribution under IRS rules. In those cases, the church is essentially acting as a pass-through, and donors would not be eligible for a charitable tax deduction.

However, the church can absolutely receive benevolence gifts that are given to a general benevolence fund. When donations are made to a general benevolence fund, the church retains full discretion and control over how those funds are used. From there, church leadership can prayerfully and responsibly decide how to distribute benevolence assistance, including helping specific individuals or families as needs arise.

In short:

• Donors can give to general benevolence
• The church decides how and to whom those funds are distributed
• This protects the church, the donor, and the individuals receiving help, while keeping everything compliant and above reproach

This approach allows the church to care well for people in need while maintaining proper financial and legal stewardship.