1. Jolinda Moore, Executive Director, Stewardship and Development
Presented by
Jolinda Moore, Executive Director, Stewardship and Development
Elisa Smith, Director, Catholic Community Foundation
Presented by
Jolinda Moore, Executive Director, Stewardship and Development
Elisa Smith, Director, Catholic Community Foundation
Please note: You will need to dial-in through your phone to hear the audio of this webinar. The direct dial number is The access code to enter is 1

2. Year-End Giving – Is it too late?
50% of nonprofits receive a majority of their annual donations between October and December.
12% of all giving happens in the last three days of the year.
Year-end asks allow you to tell your story and demonstrate impact. 2

3. Christian Stewardship and Fundraising
9/11/2018
US catholic household giving
What working Catholic households give to their parish per year
1/3 give $100 or less 1/3 give $101 to $500 1/3 give more than $500
Nearly ½ of weekly mass attenders (48%) give $501 or more 3

4. Opportunities to Boost Year-End Giving Even in December
1. Make online giving easy to find 4

5. 2. Messaging – it is about the Impact of Giving5

6. 6

7. 3. Provide reminders for year-end gifts in the bulletin, in newsletters and on the monitors in the Narthex
Text from the Archdiocese of St. Louis Office of Stewardship 7

8. 4. Promote the different forms of giving available: Cash gifts, IRA Charitable Rollover, Donor Advised Funds, Stock gifts, and plant the seed about leaving a legacy 8

9. 5. Make it about the Ministry of Giving
Stewardship: A Disciple’s Response (USCCB Pastor Letter, 1992)
We are called to give
Sacrificial giving is expected
Giving allows individuals to align their faith with the needs of our world
“The Christian life does not and cannot have obligation as its deepest root. Instead, the life of faith is entirely responsive, springing from gratitude rather than duty.”
- Sondra Wheeler 9

10. Lake Institute on Faith & Giving - 2015
Generosity as Leadership The Language Conundrum
Stated Reasons for Giving to Church
Percentage who say they give:
Catholic
Presbyterian
Assemblies
Mennonite
To pay the church bills 53 44 5
Out of responsibility or obligation
as a member of this church 93 89 60
Because I am giving to God
or because I love God 6 39 15
To obey the Bible or God 13 11
100 45
Out of thankfulness for all I have 27 50
To meet the needs of others or for missions 20 28 22
Because everything I have is God’s 7 40
Because God will take care of my needs or because God will bless me if I give 67 10
The table above shows how often respondents in each congregation mentioned 1 of 8 different types of reasons for giving to their church. A respondent’s answer could contain more than one type of response.
What kind of religious language do people use to describe their religious motivation when giving to a church? You may wish to have the group compile a list of phrases used to describe their church giving: Sacrificial giving…Tithing…First Fruits Giving…Fair Share Giving… Stewardship…Sharing…Generous Giving…Gratitude for Blessings, etc. See if you can unpack what people mean when they use these terms.
Note: in three of the four groups obligation is the #1 reason for giving. Does obligatory giving nurture generosity?
Note: the differences between the groups. Catholics and Presbyterians focus more on the relationship between the individual and the congregation while the Assemblies focus more on the personal relationship between the individual and God or the Bible.
“The Christian life does not and cannot have obligation as its deepest root. Instead, the life of faith is entirely responsive, springing from gratitude rather than duty.”
Sondra Wheeler
Lake Institute on Faith & Giving / IUPUI Lilly School of Philanthropy
Creating Congregational Cultures of Generosity, Fall 2017 10

11. Gift Acceptance Policies of the Archdiocese of Indianapolis
Includes policies on cash gifts, tangible personal policy, securities, real property, bequests, gift annuities, charitable trusts, charitable lead trusts, endowment funds, life insurance, retirement plans including IRAs, donor advised funds, etc. Found on the archdiocesan website at
Highlights the importance of donor intent and how to ensure that we can act upon the gifts that are received
Outlines when legal counsel is necessary
Defines how to accept, administer, and dispose of gifts. 11

12. Crowd Funding Policy
Practice of raising funds for a project from many small donations from a large number of people, typically via the internet. (GoFundMe.com or FirstGivings.com)
Legal issues with such sites
Who owns the money in the account?
Is the donation tax deductible?
What if there is left over money after the purpose has been met?
Who makes the decision on how to use the funds?
All group funding efforts must obtain the written approval of the Vicar General and the Director of the Catholic Community Foundation. 12

13. Guidelines for Acknowledgement Gift Substantiation13

14. 14

15. Gift Substantiation – Cash Gifts $250+
Each cash gift of $250 or more must be acknowledged to donor.
If donor made more than one contribution of $250 or more, you must acknowledge each separate gift or provide one acknowledgment that lists each contribution and the date of each contribution along with the total contributions. 15

16. Gift Substantiation – Cash Gifts $250+
Separate contributions should not be combined to figure the “$250 or more”.
For example, if donor gives $25 to his/her parish each week, the weekly payments should not be combined. Each payment is a separate contribution.
However, for these type of contributions, as a form of service to the donor, parishes often give donors an end of year contribution statement. 16

17. Gift Substantiation – Cash Gifts $250+
IRS mandates specific documentation known as “contemporaneous written acknowledgment” from charitable organization to donor.
Must be written.
Must include the amount, date of contribution, and name of donor.
Must include the date on which the charity sent the acknowledgment.
Must indicate whether or not the donor received any goods or services from the charitable organization.
Description of good faith estimate of the values of any goods and services other than intangible religious benefits.
Must be received by donor prior to filing his/her income tax return. 17

18. 18 November 30, 2017 Mr. and Mrs. (donor ) (address)
Mr. and Mrs. (donor )
(address)
(City, State, Zip)
Dear Mr. and Mrs. (donor):
Thank you for your generous cash gift of $1, to the Catholic Community Foundation. Your gift was donated on November 27, Per your request, this donation has been allocated as follows:
SS. Peter and Paul Endowment Fund, Indianapolis.
Beyond intangible religious benefits, the Archdiocese of Indianapolis did not provide goods or services in exchange for your generous gift. Therefore, under Internal Revenue Service guidelines, your contribution is fully deductible to the extent allowed by law.
Should you have any questions about your cash gift transaction or how we have allocated your generous gift, please contact me at your convenience. Thank you again, and may God bless you for your generosity and give you peace.
Sincerely,
Melanie Johnson
Gift Administration & Parish Resource Specialist
Sample tax letter for cash gift of $250 or more 18

19. Noncash Gifts Noncash gifts include:
Donated clothes and household goods*
Marketable securities i.e. stocks, bonds**
Real estate**
Artwork, antiques, jewels**
Closely held stock**
Life insurance**
Retirement plan asset**
*Receipt only
** Written contemporaneous acknowledgment
Please consult with OSD/CCF on these gift to ensure compliance. 19

20. Gift substantiation – Noncash gifts $250 and over
Donated clothes and household goods -
Receipt from charitable organization that includes
Name of the charity,
Date of the gift and location of contribution,
Brief description of the gift (but not the value since that is donor’s responsibility)
Statement that no goods or services were provided by charity, and name of donor.
Must be received by donor before donor’s income tax return is filed or due.
Donor should retain estimate of fair market value of property and how value was determined. 20

21. Gift Substantiation – Noncash Gifts $250 and Over
IRS mandates specific documentation known as “contemporaneous written acknowledgment” from the charitable organization to the donor.
Must be written.
Must include the date of contribution and name of donor.
Must include the description of the gift but not the value since that is the donor’s responsibility.
Must include the date on which the charity sent the acknowledgment.
Must indicate whether or not the donor received any goods or services from the charitable organization.
Description of good faith estimate of the values of any goods and services other than intangible religious benefits.
Must be received by donor prior to filing his/her income tax return. 21

22. 22 November 30, 2017 Mr. and Mrs. (donor ) (address)
Mr. and Mrs. (donor )
(address)
(City, State, Zip)
Dear Mr. and Mrs. (donor):
Thank you for your generous gifts of 6 shares of Home Depot, Inc. common stock to the Archdiocese of Indianapolis. Your gifts were donated on November 27, Per your request, this donation has been allocated as follows:
Bishop Chatard High School, Indianapolis.
Beyond intangible religious benefits, the Archdiocese of Indianapolis did not provide goods or services in exchange for your generous gift. Therefore, under Internal Revenue Service guidelines, your contribution is fully deductible to the extent allowed by law.
Should you have any questions about your stock gift transaction or how we have allocated your generous gift, please contact me at your convenience. Thank you again, and may God bless you for your generosity and give you peace.
Sincerely,
Melanie Johnson
Gift Administration & Parish Resource Specialist
Sample tax letter for stock gifts – ALWAYS prepared by Office of Stewardship & Development/CCF 22

23. Gift Substantiation – Noncash Gifts $500 - $5,000
IRS mandates specific documentation known as “contemporaneous written acknowledgment” from the charitable organization to the donor.
Must be written.
Must include the date of contribution and name of donor.
Must include the description of the gift but not the value since that is the donor’s responsibility.
Must include the date on which the charity sent the acknowledgment.
Must indicate whether or not the donor received any goods or services from the charitable organization.
Description of good faith estimate of the values of any goods and services other than intangible religious benefits.
Must be received by donor prior to filing his/her income tax return. 23

24. Gift Substantiation - Noncash Gifts $500 -$5,000
Donors records must include
How they got the property - gift, bequest, inheritance, purchase, exchange.
Approximate date donor got the property.
Cost or other basis and any adjustments made to the basis for property held less than 12 months and property held for more than 12 months. Exception for publicly traded securities. 24

25. Gift Substantiation – Noncash Gifts > $5,000
IRS mandates specific documentation known as “contemporaneous written acknowledgment” from the charitable organization to the donor.
Must be written.
Must include the date of contribution and name of donor.
Must include the description of the gift but not the value since that is the donor’s responsibility.
Must include the date on which the charity sent the acknowledgment.
Must indicate whether or not the donor received any goods or services from the charitable organization.
Description of good faith estimate of the values of any goods and services other than intangible religious benefits.
Must be received by donor prior to filing his/her income tax return. 25

26. Gift Substantiation – Noncash Gifts > $5000
Donor records must include
How they got the property - gift, bequest, inheritance, purchase, exchange.
Approximate date donor got the property.
Cost or other basis in any adjustments made to the basis for property held less than 12 months and property held for more than 12 months. Exception for public traded securities.
Qualified written appraisal of the donated property from a qualified appraiser. 26

27. Gift substantiation – Noncash Gifts > $5000
If value of property exceeds $5000, a written qualified appraisal is required and to be retained with taxpayer’s records.
Appraisal must be attached to Form 1040 if value is over $500,000 but not for publicly traded stock, inventory, or intellectual property. 27

28. 28

29. IRS Form 8283 - Noncash Charitable Contributions
Filed with donor’s 1040 and Schedule A, Itemized Deductions, when claiming a deduction for noncash charitable contributions over $500.
Section A – Donated clothes and household goods; marketable securities.
Section B – All other noncash gifts. 29

30. 30

31. 31

32. IRS Form 8283 - Noncash Charitable Contributions
Donor must give donee a copy of ”appraisal summary”
Donor should complete Part B of Form 8283 Name, ID #, Description of property, Physical condition of property, and Taxpayer (Donor) Statement Part II.
Designated official of donee signs Part IV “Donee Acknowledgment.” 32

33. Form 8282-Donee Information Return
Donee organizations use Form 8282 to report information to the IRS and donors about dispositions of certain charitable deduction property made within 3 years after the donor contributed the property. 33

34. 34

35. IRA Charitable Rollover
On December 18, 2015, the IRA Charitable Rollover was passed and signed into permanent law.
 Allows donors 70 ½ or older to transfer funds from an IRA to a public charity without first having to recognize the distribution as income. 35

36. IRA Charitable Rollover
Donor must be age 70 ½ or older on date of distribution.
The gift must be $100,000 or less each year.
Funds are from a traditional IRA to a public charity. 36

37. IRA Charitable Rollover
Gifts cannot be transferred to a donor advised fund, supporting organization or private foundation.
Gifts cannot be used to fund charitable gift annuity or charitable remainder trust.
Gift can count toward your mandatory withdrawal or required minimum distribution.
Gift can be used to fund an endowment. 37

38. 38 November 30, 2017 Mr. and Mrs. (donor ) (address)
Mr. and Mrs. (donor )
(address)
(City, State, Zip)
Dear Mr. and Mrs. (donor):
Thank you for your IRA charitable rollover gift of $1, on November 27, 2017 transferred from your IRA custodian to the Catholic Community Foundation for the benefit of SS. Peter and Paul Cathedral.
This letter is to acknowledge that the Catholic Community Foundation received your gift and that it is your intention that your gift comply with Sec. 408(d)(8) of the Internal Revenue Code as a qualified charitable distribution. In that connection, we warrant to you that the Catholic Community Foundation is a qualified public charity and that your gift was not transferred to either a donor-advised fund or a supporting organization. We further warrant that no goods or services of any value were or will be transferred to you in connection with this gift.
This accounting of your stewardship of treasure has been carefully prepared. Please retain this letter with your important tax documents and provide a copy to your tax preparer. If you have any questions, please call us at (317) or , ext. 1427, and we will be pleased to help you.
Sincerely,
Elisa M. Smith, CPA
Director, Catholic Community Foundation
Sample tax letter for IRA charitable rollover 38

39. Catholic Community Foundation
Now is the time to promote leaving a legacy.
Awareness Campaign is underway and your assistance makes an impact for your ministry. 37

40. Jolinda Moore Elisa Smith Executive Director, Director,
Stewardship and Development
Elisa Smith
Director,
Catholic Community Foundation 40