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Unfortunately, due to IRS restrictions, Reliant cannot accept non-monetary/gift-in-kind donations from a donor that are ultimately intended for the personal use of a Reliant missionary or another specific person. Reliant missionaries may accept gifts-in-kind only as personal gifts. Donors are not issued tax receipts and Reliant will not acknowledge the gift.

Gift Cards

Occasionally Reliant missionaries (this includes associate staff) are given gift cards by ministry donors, their local church, or even by people they are ministering to. Reliant desires to be conservative when determining whether these gift cards should be reportable and turned in to Reliant. Many of these gift cards are given to missionaries at Christmas, but not exclusively.

Gift cards given to a missionary for the performance of work would be taxable. However, the majority of gift cards are given for reasons other than the performance of work. Instead they’re given out of affection, respect, admiration, or as a show of goodwill towards the missionary.

The following are examples of how some common attributes that might demonstrate affection and goodwill, versus a ministry motivation for giving the gift card:

Family and Close Friends Not Governed By This Policy

If the gift card is given to the staff by a donor who is also a family member or very close friend, and the donor (family member/close friend) would likely have given the same gift card regardless of the Reliant missionary's employment in ministry, then the gift card may be kept by the employee without submitting it to Reliant and does not fall under this policy.

For example…a family member sends you a $200 gift card as a birthday gift, and has traditionally done so every year including the time before the missionary began employment with Reliant. This gift card may be kept. (A good rule of thumb question to ask is "Would this person still be giving me this gift card, even if I did not work in ministry or as a missionary?").

Gift Cards That May Be Kept By Missionary

Gift cards given to a Reliant missionary may be kept if they are $100 or less and meet all of these attributes:

• • The person/donor has not already given “eligible” gift cards totaling $200 in that year.  If $200 in “eligible” gift cards were already received from that same person during that year, all subsequent gifts cards from that person must be turned in to Reliant.
  • The Reliant missionary has not already received the maximum of $500 per year in gift cards
  • The gift card was not given in direct response to a fundraising request or solicitation from the missionary.
  • Was given at typical giving occasions—Christmas, birthdays, special events etc.
  • Was given by a Reliant ministry partner as a show of affection, goodwill or appreciation towards the missionary.

Gifts cards that meet all the above criteria ("eligible") may be kept by the missionary.

Gift Cards That Must Be Turned In To Reliant

• • Gift Cards given to a missionary must be turned in to Reliant if they meet any one of these attributes:
  • When amount of card is greater than $100.
  • The Reliant missionary has already received the $500 maximum per year in gift cards—excluding family members/close friend donors.
  • If at least $200 in “eligible” gift cards were already received from that same person in that year.
  • Was given in direct response to a fundraising request or solicitation from the missionary.
  • Was given in appreciation for services performed by the missionary that are considered a normal part of their Reliant work duties. (Unless the card was $5 or less in value) For example; a gift card given by their local church for the work the missionary did on a church event or retreat.
  • Received in lieu of an honorarium, or given as a “thank you” for speaking, teaching, performing a wedding/funeral, or similar duty
  • When given on a frequent ongoing basis or at regular intervals—monthly, quarterly, etc.

Treatment of Gift Cards  

• • All gift cards that are turned in to Reliant by missionaries will be recorded as a charitable contribution to Reliant under the category of “anonymous donor”.
  • The contribution will be designated and credited to the MTD account for which the missionary is responsible for (who received the gift card).
  • The standard applicable administration fee will be applied to the gift (usually 12%).
  • The gift card will be kept on file to be later used by the Reliant office for ministry purchases in the normal course of business.

Gift Cards Given by a Missionary’s Local Church or Another Church/Ministry

A gift card $10 and under when given by their local church or another church/ministry may be kept by the missionary.

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Mission Trips

Reliant donors may not be solicited for contributions to other organizations or for other ministry purposes (such as mission trips through local churches). Reliant employed field staff and associate field staff are required to raise all funds for any mission trip through Reliant, even if the mission trip is sponsored by their local church or another ministry organization. Mission trips are a standard part of their Reliant ministry involvement and therefore considered a part of their employment or, for associate staff, a part of their volunteer ministry work. This applies to all mission trips - both domestic and international.

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