*This is a Donation
A Donation is a gift given to a specific ministry, but not for the benefit of a Specific individual. According to IRS Publication 526, contributions made to Specific individuals are not considered donations. You may suggest that your donation benefit a specific individual; however your suggestion does not obligate Calvary of Albuquerque/Calvary Albuquerque Missions in any way. Donations are utilized by the ministry’s sole discretion in accordance and compliance with the policies and procedures of Calvary of Albuquerque/Calvary Albuquerque Missions.
A deductible contribution is a gift to the nonprofit and control is given to the nonprofit as to how it is to be used. If any funds are given to a nonprofit and it is designated to a particular individual whether related or not that is a gift to the individual and not a gift to the nonprofit. A gift can be for a particular ministry of the church and then the church can determine how it will be used in that ministry. Basically anytime a gift is received with a particular individual’s name on it the contribution is not a tax deductible contribution to the church but is an attempt to give it to a particular individual and receive a tax contribution for it.