Guidelines for using CMC as a pass-through:
Recently, there have been some questions on when it is acceptable for individuals to pass funds through CMC for designated individuals and charities/missions, often to receive the tax benefit.
Money CANNOT pass through CMC when it is designated for another individual(s). For example, if a family is facing a financial hardship or needs money for legal fees, medical bills, etc., an individual cannot write a check to CMC to pass through directly to the family. However, an individual can donate money to the compassion fund and the person in need can apply for it following the Grants Committee guidelines. Funds also cannot pass through CMC for the funding of an educational need. See the Grants Committee guidelines for the criteria of receiving educational funds from CMC.
An individual CAN designate that their contribution go toward any mission/charity that the church currently supports. If a missionary or service worker is a part of an organization supported by CMC, then the funds can be designated to an individual(s). However, if the missionary or service worker stops working with the organization, the church has the right to give those funds to an organization with a similar mission.
If this is a new initiative that currently isn't supported by CMC, another acceptable example would be designating funds to a small service or organization that fits with CMC's values and missions after being processed by Outreach Commission.
Council must give final approval to setting up any new pass-through accounts.
If you have further questions, this website is helpful in explaining whether a gift qualifies as a contribution for tax purposes.
Approved by Church Council on August 18, 2016.