CTK encourages your community group to organize and execute mission trips in order to provide services to others in our nation and nations abroad. Each participant of the mission trip should sign a medical release waiver. If the participant is under the age of 18 the child’s parent or guardian should sign on their behalf.
In order to have your mission trip sanctioned as a CTK Mission Trip, (which means we will give a “Charitable Contribution” receipt for the money that is contributed for the purpose of serving on a CTK mission trip) the following criteria must be followed:
- Each trip must appoint one organizer as the main contact that reports to the CTK finance department.
- A project number must be issued prior to taking donations for the trip.
- In order to prove the extent and duration of volunteer services, an hour by hour itemization of the entire trip must be provided to CTK in the form of an itinerary. IRS Section 170(j)
- Money received into the Missions Fund that are receipted as a tax deductible donation cannot be refunded.
- At the end of each trip any left over funds need to be given to a charity of choice or they are automatically deposited into the general fund for regular operations. There’s no rolling over of funds from year to year.
Expenses for the mission trip will be reimbursed from the missions account only if the following criteria are met:
- A program number has been issued
- Receipts must be provided (Hand written receipts are not acceptable unless they are signed and dated by the vendor)
- Detailed information is listed on each receipt as to who and what it is for (it must be a business related expense.)
- You may not deduct any expenses related to personal days. Meals, lodging, and Transportation are not volunteer/service expenses. Please do not turn in these receipts.
- Accounting will be provided regarding the money received and the expenses paid out. However, we will not be keeping individual records on who owes or spent what, this will be the responsibility of the organizer.
Please note, CTK shouldn’t be excepting donations on behalf of an individual’s own personal mission trip as they are not considered tax deductible donations by the IRS. Donations that come into CTK for that purpose should be returned to the donor and checks should be made out the individual requesting the support directly.
The following are helpful IRS publications should you want to gather further information as to what is included in charitable donations: IRS Publication 526 and Internal Revenue Code section 170 (j)