Christmas Gifts – Change in 2019
In the past, Baptist World Mission has allowed gifts for occasions (Christmas, birthday, anniversary, etc.) from individuals and churches to go to our missionaries tax-free, and the giver received a receipt that listed the gift as “non-deductible.” Due to IRS guidelines and rulings (and the fact that, unlike friends and family members, the relationship that churches have with our missionaries is built upon an expectation of the missionary “working” for their support), BWM is changing how it handles funds given by churches to our missionaries and administrators.
From now on, occasion gifts given by churches will be considered taxable income to the recipient (missionary or BWM administrator). This is similar to the taxable status of a Christmas gift given to a pastor by church members who received a tax-deductible receipt. Therefore, occasion gifts given by a church to a BWM missionary or an administrator will now be considered taxable income to them.
NOTE: Individuals may still give non-deductible gifts to missionaries or BWM administrators without the gift being considered taxable income to the recipient. To do so, simply mark the gift “Christmas gift.”