Gift Acceptance Policy

Cumberland Presbyterian Church

Gift Acceptance Policy


This policy was approved and adopted by the Session of Cumberland Presbyterian Church. These guidelines are established as a way to both encourage and accept gifts that will support the ministries and outreach of Cumberland Presbyterian Church (CPC).


A. General Guidelines

1. All gifts must be consistent with the vision and mission of Cumberland

Presbyterian Church.

2. Cumberland Presbyterian Church reserves the right to decline any gift that

detracts from its purpose, goals, integrity, or independence.

3. CPC is unable to accept gifts restricted to individuals. According to the Internal

Revenue Service (IRS) tax code, gifts given for a specific person are not tax

deductible and therefore cannot be included on the individual’s contribution

statement from CPC.

4. The value of personal services donated to CPC are not deductible as a

charitable contribution.

5. Where questions or concerns arise regarding acceptance of potential

gifts, the Session of CPC will make the final determination.


B. Types of Gifts

1. Cumberland Presbyterian Church will accept cash and checks

2. Publicly traded stock will also be accepted. The stock will be sold and the

proceeds used for CPC ministry programs and activities.

3. The following types of gifts will be reviewed by the CPC Session before they

will be accepted:


Non-publicly traded stock Retirement benefit plans and IRA’s

Real estate Life insurance policies

Cars and boats Wills and bequests

Personal property (jewelry, artwork, etc.)


C. Donor Restricted Gifts

1. Potential gifts that are restricted by the donor must be accompanied by written

documentation, signed by the donor, clearly defining the donor-imposed


2. Gifts restricted by the donor will be reviewed by the CPC Session, who will make

the final determination whether or not the gift will be accepted.

3. If the restricted gift is accepted, all reasonable efforts will be made to allow the

church to use the gift for an alternate purpose in the event the primary purpose is

deemed no longer appropriate.


*Cumberland Presbyterian Church is not in a position to suggest or give tax advice concerning gifts to the church. Donors should consult their accountant or attorney for advice related to gifts.

  August 2021  
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