II. Accepting Cash Gifts
A. Donation Receipting/ IRS Regulations | B. ECC Receipt Form | C. Restricted and Designated Gifts | D. Christmas and Special Gifts to the Pastor | E. Memorial Funds | F. Stock as a Charitable Gift | G. Real Estate as a Charitable Gift | H. Tangible Personal Property, Partnerships and Royalties as Charitable Gifts

D. Christmas and Special Gifts to Pastors

1. Gifts to pastors or staff at Christmas or other special occasions are deductible by the individual donor, and the receipt of the gift is taxable income to the pastor or staff.

2. Retirement gifts where checks are payable to pastors are not deductible by the individual donor and not taxable to the pastor. Retirement gifts from the general fund or from designated contributions from memebers should be reported as taxable compensation to the pastor.