Thank you for your prayerful consideration and gift to support the ministry’s needs. 

Be assured that we are committed to honoring donor expectations concerning gifts for exempt purposes and projects carried out by FOCAS. We also are committed to high standards of accountability as evidenced by our membership in ECFA since 2002. 

Recent IRS Concerns 

Gifts to support the work of missionaries and religious workers are charitable tax-deductible contributions in support of the ministry rather than individuals, if the organization fully controls the funds. Accordingly, FOCAS will exercise discretion and control over all contributions as intended exclusively for its exempt purposes.  

FOCAS Policy 

All gifts to FOCAS are under the control of the ministry to be used for its exempt purposes. In the unlikely event a project or program is over-funded or is not able to be carried out, the ministry will redirect the funds to a similar purpose. 

Because of this policy, your gifts to support the ministry of specific FOCAS Ministerial Staff will be deemed to FOCAS for its ministries more generally, rather than gifts to or for the individual specified. While the use of gifts for work conducted by FOCAS Ministerial Staff are typically used in accordance with a giver’s preferences, at times FOCAS may redirect the use of these gifts. 

FOCAS Communication 

To clearly communicate your preference to us, please indicate your desire on the response device and/or on your check. Wording on the response device or check should indicate that the gift is for “FOCAS ministry activities conducted by [Name of Ministerial Staff Member]” to avoid any inference that it is a personal gift to the individual. 

Please give me a call if you have any questions or want to talk about this further. Again, our desire is to avoid any problem or miscommunication that would negatively impact our givers or our ministry. 

You are a strategic part of our team, for which we give thanks to Almighty God. May He richly bless your life as you fulfill your gift of giving to Him through the ministry of FOCAS. 

Sincerely in Christ, 

FOCAS Finance Committee