While tax laws are constantly changing, the key factors in the gift being tax deductible include: the contribution must be made payable to Compassion Christian Church; the giver must understand that he/she relinquishes control of the gift once it is made, per IRS regulations (this includes personal funds), in other words, once received, the gift cannot be refunded or directed to another designation. That being said, we always encourage people to seek professional advice as it pertains to tax consequences.