Tax Deductible Receipts and Your Attitude of Giving
By Dr. Ken Matto
(Phil 4:17 KJV)
Not because I desire a gift: but I desire fruit that may abound to your account.
According to the 1828 Webster Dictionary, the following are two definitions of
give:
“To bestow; to confer; to pass or transfer the title or property of a thing to
another person without an equivalent or compensation.”
“To confer; to grant.”
If you look at the two definitions above you will notice two principles of
giving: 1) without compensation; 2) to grant. Basically, giving carries with it
the understanding of conferring something upon someone without expecting any
type of compensation in return. If you notice, one of the other definitions is
“to grant.” A grant is something given away without any expected return of
compensation. So basically the definition of giving, is to give something away
without the expectation of something in return.
Sometimes there are personal ministries, whether on the Internet or in person
where the person or persons have not set up a non-profit status. Perhaps the
ministry is small and may remain that way. If that person begins to struggle and
they ask for help, what is your attitude? Will you give if you do not receive a
tax-deductible receipt (TDR)? If you refuse to give because you want that
receipt, then you need to check your motives for giving. Since when did the IRS
become your benefactor? If a small ministry is faithfully sending out the gospel
and you refuse to give unless you get a receipt, then you are showing your trust
is in the IRS and not God! God’s principles for giving are not negated by the
fact that a receipt is not issued. God can bless much more than the IRS. Tax
deductible receipts have been used of Satan to stop many believers from giving
to the Lord’s work under the guise of “proper stewardship.” This is false
stewardship because the work of the Lord will be hindered unless a receipt is
issued. I think it is interesting that we spend hundreds, even thousands of
dollars a year on junk for the house, the lawn, the car, etc., but when a
decision has to be made to give a few dollars to a Christian ministry that does
not or cannot give receipts, then we close the wallet and say, “Well we want to
be able to deduct our contributions because that is wise stewardship.” Then in
the same breath they are on the run to the nearest WalMart to buy more personal
junk which will be sold at their yard sale in one year. Is that wise
stewardship? Christians should not be concerned as to whether they receive a
receipt or not, they should be concerned about their faithfulness to the Lord in
sending out the Gospel.
There is a phenomenon which has completely corrupted the biblical system of
giving which the Christian has latched on to with fervor and that is the tax
deductible receipt (TDR) which is given by official government recognized
charities such as churches, evangelistic associations, schools and colleges,
etc. I am going to limit the scope of this article to Christian organizations
realizing there are organizations such as the Red Cross, CARE, ASPCA, etc. which
also doles out TDRs to those who donate. One of the concepts behind the TDR is
to be able to reduce the amount of tax a person pays so they would be able to
give more to the charity of their choice. It was supposed to put more money back
into the pocket of the taxpayer.
As I said, I wanted to limit this to Christianity. Enter the Johnson Amendment
of 1954. In 1954, then Senator Lyndon Johnson, authored a piece of legislation
known as the Johnson Amendment. It was the beginning of the tax exempt status
for churches with specific prohibitions added to it. Organizations formed under
Section 501(c)(3) of the U.S. tax code are subject to limits or absolute
prohibitions on engaging in political activities and risk loss of status as tax
exempt status if violated. Specifically, they are prohibited from conducting
political campaign activities to intervene in elections to public office. In
other words, the Johnson amendment was an unconstitutional gag order placed on
churches so they would not be allowed to endorse any specific candidate for
office. The main reason behind this was to prevent the churches from exposing
the corruption of elected officials and because the church has bought into this
and acquiesced, we now have the most corrupt Senate and Congress. If the church
had rejected it, then it would have went away by repeal because every church in
every district could have preached against those who voted for it and got rid of
them. The church was designed by God to not only proclaim of the Gospel, but it
was to be the conscience of the nation and not only of movies and TV but of
Government too. Can you imagine how Senators and Congressmen/women would act on
Capitol Hill if they knew that in their district back home there was 100
churches looking over their shoulders with consequences if they voted for
something that was not the will of the people?
Unfortunately the reality is that because of the Johnson Amendment, the church
has been hushed up which means the conscience of the nation has been kidnapped
by tax exemption. We can see exactly what has happened to our nation since 1954,
nothing but spiritual and moral decline. Literally, a corrupt government bought
off all the Christians with the Tax Deductible Receipt and now the only thing
they care about is how much can they get off on their income taxes. Prior to
1954, churches and non-profits had no restrictions on their freedom of speech or
their right to endorse or challenge political candidates.
Giving with Restrictions
As I stated above, there is a strange phenomenon which has in invaded and
permeated Christianity and that is the Tax Deductible Receipt. How many times
have you heard people say they will not give unless they get a TDR? I have heard
it and seen it in action. What has happened is that Christians have now filtered
their giving through whether they will receive a TDR or not. This means that
probably 80% of the ministries out there are not being funded. Now I am going to
turn this to a personal nature and it is not for the reason of begging for money
but just as an example and I am sure that this same scenario is played out in
hundreds of small ministries across the country, and probably around the world.
When I started the Scion of Zion Internet Ministry back in 1997, I had
determined at that time that I would not seek Tax Exempt status. There was a
time I had reconsidered it but the consequences would be that SOZ would be a
government entity like a church having the same gag order and prohibitions about
preaching the truth. You can read more on this subject at: http://www.scionofzion.com/soz_exempt.htm
With the advent of the Internet, many Christians have ventured to build personal
ministries on line for the purpose of fulfilling the Great Commission and also
because many media ministries have become apostate from false bible versions to
embracing Roman Catholicism to fantasizing about political Israel. Yet, there
are hundreds of Christian radio stations on the air and they all basically play
the same old media ministries. These media ministries are all part of the good
ole’ boy network of the National Religious Broadcasters. When I talk about media
ministries, I am speaking about ministries such as RC Sproul who taught that dead
Roman Catholics are saints, Jack Van Impe who embraces Roman Catholicism,
Southwest Radio Church who has an obsession with Israel, Focus on the Family
features the gospel of psychology, etc. These four will suffice.
Before the Internet became available to the public, we would be stuck listening
to media ministries and now since many of them have gone apostate, God has
raised up an army of Christians to go on line with gospel ministries that now
have the capability to reach around the world in a second of time. (Psa
68:11 KJV) The Lord gave the word: great was the company of those that published
it. Such a ministry is Scion of Zion which ministered to 168 countries in
September 2019. My little homemade website has gone into
the world. According to the United Nations, there are 196 nations in the world
today (Nov. 2012) and I have been viewed by 168 of them. Now is that some type
of coincidence? Or is that because I am a great computer person? The answer to
that is no because I was operating my first personal computer for about 4 years
and I did not know the difference between a file and a directory. Go ahead, I
will wait till you stop laughing! In addition to a multitude of studies on here,
I also give away free materials for a person’s ministry.
Now I said all that not to bring glory to myself but as an example of what many
small ministries are doing on line. As I previously stated I have been on line
since 1997 and some have donated funds toward this ministry and some people I
have known for many years would not even give a nickel toward it because I do
not give a TDR. Now the question must be asked, is what I am doing ministry? If
it is, then why would my ministry not deserve any support? Why would many
Christians continue to support apostate ministries instead of smaller ministries
which have a honed focus? The reason, because no TDR is given.
In my case, I offer free verse by verse commentaries, hundreds of articles, and
ministry literature which I must purchase along with envelopes and postage which
is now 55¢ for the first ounce. I have sent literature to many places not only
in the USA but to countries like Australia, Taiwan, New Zealand, and others
where the cost of the letters were about $2-3 and not once did I ever include a
“beg letter.” Factor in the cost of having a computer, Internet connection,
appropriate software, and an Internet provider to host my site. All these things
cost money and I would estimate it costs over $1000 per year to run this
ministry, yet most Christians would reject the claim that I am doing ministry
because I am not giving a tax deductible receipt. I now want to focus on the
principles of giving and the fallacy that a tax deductible receipt is the only
recognized giving.
6 Questions to ask if you give only when
receiving a TDR
Who is Your Benefactor?
If you give only because your government allows you a tax reduction, then you
have proven that you do not have the true spirit of giving. You are looking to
the government as being your provider. In the life of a Christian, where is
there anything in Scripture teaching that we are to look to the government for a
benefit? (Isa 45:22 KJV) Look unto me, and be ye saved, all the ends of the
earth: for I am God, and there is none else.
Does it Limit Your Giving?
(Luke 6:38 KJV) Give, and it shall be given unto you; good measure, pressed
down, and shaken together, and running over, shall men give into your bosom.
For with the same measure that ye mete withal it shall be measured to you again.
If you only give to ministries that give a TDR, then you have limited your
giving to a very small amount of ministries. (Eccl 11:1-2 KJV) Cast thy
bread upon the waters: for thou shalt find it after many days. {2} Give a
portion to seven, and also to eight; for thou knowest not what evil shall be
upon the earth. God tells us to cast our bread on the water and give a portion
to seven or even eight. That means we are to widen our scope of giving.
Whose Money Is It?
(Psa 24:1 KJV) A Psalm of David. The earth is the LORD'S, and the fulness
thereof; the world, and they that dwell therein. God is the one who owns
the earth and all it contains which means He owns all the money in it too. When
you encounter a small ministry doing the work of the Lord and you refuse to give
because of a TDR, then in essence, you have become one of those who suppress the
truth. If you encounter a small ministry of someone handing out tracts and you
give them $20 to buy more tracts, are you not joining in that ministry to reach
people when that person buys more tracts with the money you gave him? That
person could probably buy 500 tracts with that money. What if you encounter that
person and give nothing, then 500 people will not be reached for Christ.
Does the Government Define Ministry?
Ministry is defined by the Scriptures. (Mat 28:19-20 KJV) Go ye therefore,
and teach all nations, baptizing them in the name of the Father, and of the Son,
and of the Holy Ghost: {20} Teaching them to observe all things whatsoever I
have commanded you: and, lo, I am with you alway, even unto the end of the
world. Amen. Ministry is defined as obedience to the Great Commission of
sending forth the Gospel to all the earth. Since when is it ministry when you
give a TDR and it is not ministry when you don’t? It is defined by the
faithfulness of the message.
Is it Greed?
This may not sit right with many but it must be said. Those who only give when
receiving a TDR are showing that they are giving to get. If they give $100 and
are able to receive back $30 on their taxes, then they only gave $70 and with
the wrong motive. Did you ever wonder why so many Christians give and yet
receive so little blessing? It is because they give with the wrong motive. If
one gives when they only receive a TDR, they are not giving but just doing tax
planning and that is not biblical giving.
What is your Concept of Ministry?
How do you view ministry? Do you believe that ministry is only a true ministry
when a TDR can be issued? Do you look at the substance of the ministry and
evaluate what they are teaching? What is your criteria for evaluating a
ministry’s worth? (Mark 9:38-40 KJV) And John answered him, saying, Master,
we saw one casting out devils in thy name, and he followeth not us: and we
forbad him, because he followeth not us. {39} But Jesus said, Forbid him not:
for there is no man which shall do a miracle in my name, that can lightly speak
evil of me. {40} For he that is not against us is on our part. Here we have
the scenario of the disciples seeing one man casting out devils and they had
tried to stop him but Jesus rebuked the disciples and told them to forbid him
not because those who are not against Him are with Him. This is the same with
smaller ministries. They are not against Christ and in fact, more of them are
for Christ. It is the big ministries which have walked away from the truths of
the scriptures.
Reasons to Support Ministries that do not give
Tax Deductible Receipts
Partnership
You would be partnering with an individual who has the vision to reach people
for Christ. Yes, it is true that you can partner with the larger ministries that
give a TDR but you will be given no input. Once they cash your check, it is
theirs. When you partnership with a single person or a small group involved in
ministry, you will be able to give input into the ministry. You would not only
be helping financially but also giving advice which may be valuable to their
ministry.
Financial Accountability
If you help a person who has a small ministry, they will take the money you give
them and use it specifically for ministry. When you support the big ministries,
your donation goes into a thousand different areas. A small non-TDR ministry
will normally have one focus and that is getting out the gospel. Normally a
person holds a job to support their personal needs and whatever is donated can
be all be used for ministry. In larger ministries, big salaries are normally
paid to the head man or woman which means your hard earned donation may help pay
a good six figure salary. Some of the salaries are below:
From Charity Navigator: http://www.charitynavigator.org/
As of 12/17 - Allistair Begg of Truth for Life
Ministries - $258,050
As of 12/17 - Tony Evans of Urban Alternative -
$182,665
As of 6/17 - David P. Jeremiah - $108,942 - David M. Jeremiah - $175,442
(COO) both of Turning Point
As of 9/15 - Ravi Zacharias - $190,565 - Sarah Davis -
$208,995
- Margaret Zacharias - $143,690 - All of RZIM International
As of 9/17 - Philip Bowen - CEO of In Touch
Ministries - $361,527
As of 6/18 - Edward Cannon - $215,719 - President of
Far East Broadcasting
As of 12/17 - Christopher Larson - $260,077 -
President of Ligonier Ministries
As of 6/18 - Cynthia Swindoll (President and CEO of Insight for Living) -
$191,570
Now the question I ask, is how many of you reading this article make even close
to what these guys pay themselves on donations from their supporters. These
ministries give a TDR and pay their leaders a tremendous salary. These are not
even the Charismatic salaries which go into the millions. So when you support
the big ministries, you are also supporting their large salaries. Keep in mind
these salaries do not include what they make in selling books and personal
speaking engagements. So do you want your money to go to big salaries or do you
want it working for Christ out there in the world where it is supposed to be.
Did you also notice, that some of these ministries place family members on the
board so consider it a double salary coming into the home. Look at Insight for
Living, RZIM and David Jeremiah. They all have family members at 6 figure
salaries. Do you make 6 figures?
Their Ministry is Just as Valid
(1 Cor 4:2 KJV) Moreover it is required in stewards, that a man be found
faithful. God gives each believer a ministry but the problem is that too
many Christians hide themselves behind the big ministries and think check
writing is their ministry. When a Christian ventures out and starts a ministry
which has the right ministry focus, then that person’s ministry is just as valid
as the bigger ministry. God expects His children to reach out in ministry and
not hide behind someone else’s ministry. Not every Christian is going to start
an outreach ministry because not all Christians are gifted to do that. However,
they may be gifted to start a ministry of compassion such as giving rides to
people that need them and in that case, you can give that person a few dollars
for gas. That is as valid a donation toward a ministry as giving to an
evangelistic ministry. In essence, no matter what type of ministry you start, it
will reach people. The idea that ministry validity is determined by the TDR is a
false belief but Satan has used it mightily to starve small ministries.
Location Location Location
God has placed Christians in all parts of the world for the purpose of reaching
those around them. If all Christians would get involved in their own personal
ministry, then these mega-ministries would not be needed. Each ministry would be
able to operate in their area and other Christians would be able to support the
activities and become involved themselves. This would put the personal touch on
all ministries and would be far more effective than receiving something by mail
with a letter and another donation envelope.
God Assigns the Ministries
(Ephesians 2:10 KJV) For we are his workmanship, created in Christ Jesus
unto good works, which God hath before ordained that we should walk in them.
God is the one who gives the ministries for the Kingdom to His children. When a
person becomes saved, they are not saved to sit around but are saved to serve
and that service has to do with “Advancing the Kingdom of our Lord Jesus Christ”
as written in the New England Confederation of May 1643. Every individual
Christian has a ministry because God gives spiritual gifts for the purpose of
empowering the Christian. Now not every Christian is going to be attached to a
large ministry but will take on the task of a personal ministry. That personal
ministry could be itinerant preaching, street ministry, writing ministry,
internet ministry, transportation ministry (taking people to the doctor or
shopping), helps ministry, hospital ministry, nursing home ministry, etc. Just
because these people do not give a TDR does that mean their ministries are
second class and should not be supported? That is like telling God that He made
a mistake in assigning these types of ministries.
Those Who Work…
The majority of Christians work for a living and in these times, salaries are
lower and hours are longer. Those who do ministry under these conditions have
fewer hours to perform their ministries. Having to give and mail out TDRs would
seriously cut into the time they have for ministry. If you like what someone you
know is doing in the area of ministry, then to support them without worrying
about a TDR would open up hours of ministry which otherwise would be lost.
Those Who Give…
(2 Corinthians 9:6 KJV) But this I say, He which soweth sparingly shall reap
also sparingly; and he which soweth bountifully shall reap also bountifully.
Nowhere in the Scriptures do I read one passage that a ministry recognized by
the Government is the only one that is recognized by God. It does not matter to
God whether a ministry can give a TDR or not because He looks for faithfulness
in that ministry. Suppose God was to limit His blessings according to the way
you give? How many blessings do you think you would be missing out on? You would
be missing out on many blessings because a true giver looks for the opportunity
to give, not to withhold. When you give money to someone who has a personal
ministry, it is the same as sending it to a larger ministry because there is no
difference in God’s sight. Ministry is ministry and if a person is obeying the
Lord by becoming involved in a ministry the Lord has led him to, then it is a
divinely sanctioned ministry.
Summary
I could belabor this subject with many other reasons to support personal
ministries but I won’t. If you limit your giving to only those ministries which
give a TDR, then you are very shortsighted in your giving and have not grasped
the big picture. I am not saying it is wrong to support a ministry which gives a
TDR because there are many good and Godly ministries who do. What I am
emphasizing in this article is that you should not filter your giving as to
whether you get a TDR or not, your filter is the faithfulness of the ministry.
God is the one who blesses the giver and when you give only when you get a TDR,
then you have also limited your blessings. One who is a true giver is one who
sees all faithful ministries as the Lord’s ministries and if the Lord lays it
upon your heart to support one or two without receiving a TDR, then you are in a
good position for a great blessing from the Lord. If you do not obey that
leading from the Lord, then you are in disobedience, no matter how much you give
to another ministry which doles out the TDR. What I wanted to convey in this
article is that personal, small, faithful ministries that do not give out a TDR
are worthy of support and when you do, you are partnering with them not only on
a financial level but also a personal level and that encourages people who have
the small ministries. I hope you understood exactly what it is I was trying to
get through, not to attack large ministries but to include small ministries in
your giving and your prayers because both types of ministries have a place in
God’s Kingdom outreach.