A charitable contribution is a contribution of money or property 'to', or 'for the use of' (in trust for), a qualified organization that is voluntary and is made without getting, or expecting to get, anything of equal value.

• Sample Church Accounting Policy
• What you need to know about charitable giving
• Charitable giving and fund management
• Non-cash gift letter
• Designated giving sample policy
• Audit guide for churches and associations
• Benevolence fund sample policy