CHM provides each donor with a receipt (in the form of a thank-you letter) at the time of each contribution. We do not provide end of the year giving reports to our donors.

Yes. A contribution deduction ordinarily cannot exceed 50 percent of a donor’s adjusted gross income. Donors who exceed these limits may be able to “carry over” their excess contribution and deduct it in future years.

No, you cannot deduct contributions in which you receive a benefit (instruction or materials). This does not apply to our events such as prayer appointments, which are free of charge.

No. The value of personal services is never deductible as a charitable contribution.

A check that is mailed to a charity is deductible in the year the check is postmarked and mailed, even if it does not arrive until early in the next year.

No. Charitable contributions must be claimed in the year in which they are delivered.