No Personal Acceptance of Ministry-Related Gifts

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All contributions received

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by a missionary or an affiliated project fundraiser relating to their involvement in ministry must be transmitted to

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Reliant, rather than retained. A missionary may not keep any monetary gift given to him or her if the purpose of that contribution is in any way related to their

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Reliant employment or role in ministry.

This policy stands even if the ministry donor attempts to encourage you to keep the gift personally.   A proper response will be to thank the donor , but insist that you must meet GCM’s Reliant’s ethical standards. A missionary might say, “Thank you so much for your gift of $100. I understand that you wish to give it personally to me, but because you are a ministry donor, I’ll need to be certain this goes to GCM Reliant as my missions agency. Don’t worry, the gift will still go directly to the ministry fund for which I am responsible.”

However, if a monetary gift is given to an missionary for a non-ministry related purpose, and the donor would have given the same gift regardless of the missionary’s employment in ministry, then the money may be accepted by the missionary without submitting it to GCMReliant.  Example:  a A family member sends a check for $20 as a birthday gift, and has done so every year, including the years before the employee began service with GCMReliant.  A good question to ask is "Would this person be giving me this gift if I did not work in ministry?"

This policy is intended to protect the integrity of GCMReliant, its employees , and the name of Christ. It is designed to clearly avoid the appearance of impropriety or personal gain from a position of authority or Christian ministry. Even when donors and employees have sincere intentions, there are many ways that contributions may be improperly received on ethical or legal grounds.  Questions about specific situations may be directed to GCMReliant.

Monetary gifts to family members such as spouse or children from donors may be retained.

Pastoral services

Employees who perform ministerial duties, such as performing a wedding, within their GCM Reliant employment, must submit any money received as a result of such service to GCMReliant. However, if a rendered service is apart from their GCM Reliant work duties, then the employee should treat any funds received for such services as secondary income. The primary consideration in making such a determination is whether the service is within the job duties of GCM Reliant employment or apart from them. For example, performing a wedding for a member of their church would most likely be within the normal job duties of an employed missionary or pastor. However, performing a wedding for someone outside the congregation, where no obligation exists to perform the wedding, would generally be outside the normal job duties of an employee.

Gifts in Kind, Such as Used Vehicles or Computers

GCM Reliant will only accept a tax-deductible gift-in-kind at their offices its office in Orlando if the intention of the donor is to give for the use of GCMReliant.   See appraisal and rules in Section 6.6

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

Gift Cards

Occasionally GCM missionaries (this includes associate staff) are given gift cards by ministry donors, their local church, or even by people they are ministering to. GCM desires to be conservative when determining whether these gift cards should be reportable and turned in to GCM. 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 GCM missionary's employment in ministry, then the gift card may be kept by the employee without submitting it to GCM 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 GCM. 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 GCM 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 GCM.
  • The GCM 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 GCM 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 GCM

• • Gift Cards given to a missionary must be turned in to GCM if they meet any one of these attributes:
  • When amount of card is greater than $100.
  • The GCM 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 GCM 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 GCM by missionaries will be recorded as a charitable contribution to GCM 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 GCM 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.

However, if the local church or ministry gives the missionary multiple gift cards that are each $10 and under, each one of these gift cards must all be turned in to GCM.

Mission Trips

•  See Gift Cards

Mission Trips

Reliant GCM donors may not be solicited for contributions to other organizations or for other ministry purposes (such as mission trips through local churches). GCM Reliant employed field staff and associate field staff are required to raise all funds for any mission trip through GCMReliant, even if the mission trip is sponsored by their local church or another ministry organization. Mission trips are a standard part of their GCM 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.

An exception would be where a donor was already contributing to a church or ministry before they became a GCM Reliant donor.

If a staff member has any doubts or questions regarding this policy, they should contact GCM Reliant for further clarification.