Message Magazine Online - Vol. 53, No. 03, Winter 2005

In This Issue

• Think Outside the Box
  By Donna Messenger
• Missions Outside the Box
  By Michael G. Loftis, President
• Opening the Box
  By Bill Commons
• Three-Door Evangelism
  By John and Jean Peterson, Brazil
• Reaching CANS - Creative Access Nations
  By the ABWE Executive Administrator Muslim Ministries
• The Effectiveness of Sports
  By Bruce W. McDonald, International Director of Sports
• Greetings from Camp
  By Leon Duell, Russia
• Creation Science Evangelism: Reaching Students and Educators with the Gospel
  By Jerry and Donna Layton, Philippines
• The Greenhouse that is Growing a Church
  By Rick Ferrari, Ukraine
• The World at My Yard Sale
  By Ann DenUyl, USA
• Indy International
  By Joanna Stuckey, USA MK
• Disaster Church Planting
  By Annie Langston, Thailand
• We Were Strangers
  By Jim Ruff
• Giving Outside the Box
  By Don Davis & Spencer Jackson
• The Missionary Family
  By Russell E. Ebersole, Jr.
  

Giving Outside the Box

By Don Davis & Spencer Jackson

You don’t necessarily need cash to get involved in supporting missions. Many donors find other ways to partner with missionaries in their work around the world.

Non-Cash Donations

Did you know you can support missions by donating such things as a used automobile? How about a pastor’s library, or a set of mechanic’s tools? 

These are just a few of the many items that can be donated as support for missionaries and missions projects. These “non-cash” donations are governed by special US tax rules, and ABWE can supply appropriate information to help you with the donation process.

Here is a list of non-cash property we have received in recent years:

• Automobiles (both given directly to a missionary for use during prefield or furlough ministry, and sold, with proceeds going to a missionary account)
• Computers and related equipment (direct or for sale)
• Other office equipment or furnishings (used in our Harrisburg office, on-field use, or sold for proceeds)
• Collectible coins (sold for proceeds)
• Building materials (used for our home office and in overseas projects, but bear in mind the cost of shipping)
• Trucks and tractors
• Books and Bibles for pastors who can read English, or for educational ministries and church libraries overseas in English-speaking countries
• Pharmaceuticals (check with ABWE medical personnel first to determine appropriateness for our ministry)
• Tools
• Clothing (only upon notification of a project for specific needs – ABWE does not have a regular distribution ministry)

Many professionals wish to donate labor and services to missionary projects. Unfortunately, services are not deductible for tax purposes, but any out-of-pocket expenses (such as travel to a field, for example) may be deducted. ABWE supplies an appropriate letter recognizing the place, dates, and nature of the services, in order to assist with deducting these expenses. Some providers turn service gifts into deductible donations by invoicing the missionary account for the services, then returning the payments as donations to the account. Another common gift of this nature is rent-free use of housing. While free housing itself is not deductible, a person who is not in the business of real estate rentals may deduct the cost of providing the housing (ABWE can supply an appropriate letter of acknowledgment). Others set a rental amount, invoice it to the missionary, and return the amount as a gift. They report the rental income for tax purposes, but the expenses and depreciation often result in little or no tax on the income, and they receive a full deduction for the funds returned to the missionary account.

It is also possible to donate a home to generate income for missions. The donor can arrange to remain in the home until death, at which time ABWE sells the home and uses the proceeds to further the cause of missions.

Securities

Don’t forget about gifts of appreciated property, such as securities and real estate. These gifts carry the additional benefit of avoiding tax on capital gains, while securing a tax deduction for the full fair market value of the donated property.  Doing so increases the effectiveness of the gift.

Gift-Planning Ideas

ABWE has several funds, including the Donor Advised Fund and the WGA Fund, which allow donors to tailor their giving to their own budget. For more information and facts about the non-cash gifts or funds listed here, consult our website, www.abwe.org/give, or contact Don Davis or Spence Jackson at (800) 921-2293 or plannedgiving@abwe.org.