Clergy or Personnel Going Away Gifts RecommendationsMemoDate: September 1, 2011To: Parish, Mission and School Business ManagersFrom: Michael Warren, ControllerRe: Recommended Procedures for clergy or Personnel Going AwayPeriodically when clergy members retire, or are transferred to a new assignment, or whenemployees depart the Archdiocese, or A Parish, Mission or School, questions arise as to how thehandle arranging a monetary gift from the people of the organization for the departing individual.To help ensure that any such contributions are not viewed by the IRS as taxable compensation,we recommend the following steps be followed:1. Have all gifts paid via check and written out the Parish, with an indication on the checkspecifying the purpose of the contribution.2. The gifts should be collected and summarized by the Parish, and then a check written tothe beneficiary out of the parish checking account, and paid via accounts payable, as anon-taxable payment to the beneficiary.3. The Pastor should send a standard letter of appreciation to all who offered a gift, and atthe same time, inform the contribution that the gift is not tax deductible, per the IRSrules.4. Gifts should not be input into ParishSoft as a charitable donation 3 the gifts are notcharitable and are not tax-deductible.5. Tax Deduction Letters should not be generated for the gifts.An alternative would be to have checks written out in the name of the departing individual andsent directly to them. Such gifts would also be non-taxable compensation to the recipient, andnon-deductible to the contributor, as long as the gift amount was less than $13,000 (2011)If there are any further questions about this recommended procedure, please contact the FinanceDepartment at the Archdiocese of Atlanta. Thank you for your assistance with this importantmatter.65
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