Gift Acceptance Policy

Policy Statement


Mebane Presbyterian Church wishes to encourage giving to support its mission and goals. This policy is intended to provide guidance for both donors and church representatives in the acceptance of gifts. The general policy of Mebane Presbyterian Church is to accept all unrestricted cash or cash-equivalent gifts. Restricted gifts of any kind, or unrestricted gifts of real or tangible property, will only be accepted with explicit approval from the Finance Ministry Team.

Some gift situations can be complex, and decisions should only be made after careful consideration of a number of interrelated factors. Therefore, this policy requires, in some instances, that the church consider the merits of a particular gift and a final acceptance decision be made by the Finance Ministry Team, in consultation with the Session as appropriate. Mebane Presbyterian may refuse any gift if judged not to be in the best interest of the church. The church will not accept any gift if there is any question as to whether the donor has sufficient title to the assets, or whether the donor is legally able to transfer the property as a gift. Responsibility for gift valuation, tax deductions, and the filing of tax forms rests with the donor. Acknowledgement (tax receipts) will be provided for any gift valued at $50 or higher.

Donors are encouraged to give unrestricted gifts to be used at the discretion of the church. However, donors may wish to designate a gift of cash or tangible property for a specific purpose or program. While attempt will be made to accommodate the donor’s wishes, the Session will ultimately determine how the gift will be used subject to the church’s existing policies and its commitment to further the work of Jesus Christ. In such cases, the proposed gift will be considered from the standpoint of the Church and its mission. Some gifts may be of limited use to the Church, create an administrative or financial burden, or come at a time when the Church’s other needs are much greater and more immediate. To avoid any misunderstandings, donors whose proposed gifts contain designations, restrictions or entail some potential liability, are urged to discuss these issues with the Finance Ministry Team as their gift is being planned.

Mebane Presbyterian may liquidate real or tangible property at any time, with or without consulting the original donor or family. Permanent plaques or similar forms of acknowledgement are discouraged. Rather, gifts of real or tangible property will be recorded in a Church Remembrance Book, to be kept on display in the church narthex or other appropriate area.