New Hope Church (NHC) appreciates and values the generosity of our congregation as we join together to see a greater movement of Jesus in each new generation. To establish transparency and ensure responsible stewardship, we have established the following guidelines for handling various contributions.

NHC is a qualified charitable organization and is eligible to receive contributions which are exempt from federal income taxes under IRS section 501(c)3. Donors should always seek competent tax help to determine deductibility under the current provisions of the Internal Revenue Code.

Types of Contributions

Generally speaking, a contribution to the church is either:

• Undesignated giving, which supports the yearly budget of the church through our General Fund.  

• Designated giving, which supports other approved funds of the church (which may or may not be part of the yearly budget).

The purpose of this policy is to outline how both types of gifts will be handled at NHC. For purposes of this policy, the following terms will be used:

-Tax deductible contribution: a gift of cash or property given to a qualified organization by a donor who receives no tangible benefits from the gift and gives up full control of the gift for the organization to use for its purpose and mission. 

-Undesignated gift: a gift that is given without designation. The yearly budget is primarily funded  from undesignated gifts and as such, donors are encouraged to give without designation. (see General Fund)

-Designated gift: a gift that is designated for a specific fund, ministry, or project (other than the General Fund.) Designated giving will only be accepted for funds or projects that have been approved by the Lead Pastor and Operations Director.

Giving Policies

General Fund:  General Fund contributions support the overall mission and operational needs of the church and our annual budget is based on the anticipated General Fund gifts for that year.  These gifts provide flexibility, allowing us to allocate funds where they are needed most, including but not limited to worship services, community outreach, facility maintenance, and staff compensation. Donors who contribute to the general fund may be eligible to claim a tax deduction for their gift.  An itemized gift statement will be available upon request at the end of January each year, or can be accessed by donors through our giving platform, Church Center.

Designated Funds: Any designated funds will be accepted when outlined and solicited by the church leadership through on-stage communication, the availability of the fund on our online giving page, or by other church communication methods. Donors are encouraged to communicate their designation clearly when making contributions. To the fullest extent possible, these funds will be used for their solicited purposes in accordance with donor expectations.  Because the church is specifically raising funds for these purposes , they are deemed to be under the control of the church and eligible for inclusion as a tax-deductible  contribution.  All designated funds are church-controlled funds.  Donors may suggest a designation, but final discretion rests with church leadership.

The church leadership reserves the right to redirect funds to a similar ministry or project in cases where:

1. A designated fund surpasses the required amount

2. A project’s scope changes

3. A project becomes unnecessary, impractical, or impossible to fulfill

This will be done with the intention of honoring the nature of the designations to the best of our ability.

The church will close a designated fund when the designated purpose has been fulfilled or discontinued.  Any remaining balance in a designated fund account will be transferred to another designated fund account or to the general fund, as determined by the appropriate members of the Management Team.

Fundraising: Individuals will need to contact the Operations Director for authorization prior to any action being taken related to fundraising in the church’s name.

Restricted Gifts:  The church will not accept any restricted gifts whose use is directed or restricted by the donor.  With restricted funds, the church has no discretion in the management or disbursement of such funds and these funds would not be tax deductible under the IRS regulations.  Any gifts given with the intention of restricting or directing the use will be treated as a general fund contribution.

Gifts to Ministries or Individuals: The church will not accept gifts for outside ministries, for individuals outside the church (including for benevolence purposes), or for church staff where the donor is asking the church to forward that donation to the person or ministry, unless the church has taken an offering for a specific purpose and timeframe.   The church encourages donors to give directly to outside ministries they would like to support. 

Value of Personal Services: Though we value the generous gift of your time in volunteering for the church, personal services cannot be valued and considered a contribution to the church for tax purposes.  Thus, this will not appear on a contribution statement. 

Donations of Tangible Property: The church cannot provide an itemized contribution record for tangible items purchased and donated to the church independently.  To ensure a proper paper trail, prior approval and direction from church leadership shall be obtained in advance. Then original receipts for items purchased, along with the NHC Reimbursement form should be submitted to your ministry leader.  The ministry leader will approve and forward to NHC for reimbursement to the purchaser. Then a separate donation may be made of the reimbursed amount.  This not only protects donors from IRS scrutiny, but ensures an accurate cost accounting for the financial needs for the church. 

Mission Trip Support:  A designated fund will be set up for each mission trip and donations to this fund are subject to the guidelines as a designated gift.  Gifts earmarked for individuals to cover mission trip expenses are considered tax deductible as long as the donor has the understanding that the designation is a suggestion and is ultimately under the control of the church to use as it deems necessary. Donors need to understand when they designate a gift for a specific individual, any funds given above and beyond what is needed for that individual will be used as the church deems necessary to further its mission and purpose.  Excess funds may be used to help offset unplanned expenses or allow for additional ministry or training opportunities.  At no time, will the money raised be given to or refunded to the trip participant.  

If a team member becomes unable to participate in the trip, the church reserves the right to evaluate eligibility for refund requests based on the trip costs already incurred, the total raised, the reason for the cancellation, and the timing of the refund request (i.e. it should be made in the same calendar year and within 90 days of the participant’s cancellation.

Giving Methods: Gifts may be made via cash, check or online giving (ACH or debit/credit card.)  For electronic transactions, the church pays a small fee for each dollar processed.  The fees incurred for ACH transactions are lower than credit card fees.  Donors may also have the option to cover the fee.  If the fee is covered, the donor receives credit for that additional amount on the giving statement.  

Contribution Statements: The church will provide contribution statements upon request in January of each year.  The IRS provides clear guidelines regarding the posting date of contributions, which we carefully follow.  All contributions received or postmarked by December 31 will be included in that year’s giving statement.  If the contribution is received or postmarked after December 31, it will be included in the giving statement of the year in which it was received/postmarked - regardless of the check date. 

Review and Updates: This policy will be reviewed periodically to ensure alignment with the changing needs of the church and best practices in financial management.  

At New Hope Church, the elders have ultimate oversight and delegate day-to-day management to the leadership staff.

Thank you for your commitment to supporting New Hope Church.  We are grateful for your partnership in advancing our shared mission of making disciples of Jesus who are for the sake of others.