The Guide to Charitable Giving for Churches and Ministries

The Guide to Charitable Giving for Churches and Ministries will be your one-stop resource covering the legal, tax, accounting, and integrity issues related to charitable giving.

In this easy-to-understand guide, you will learn about issues such as ministry communications and gift acknowledgments, giver-restricted gifts, and contributions to support missionaries.

Dan Busby is president of ECFA, an organization that accredits Christ-centered churches and ministries in the areas of governance, financial management, and stewardship/fundraising. ECFA’s seal enhances the trust of givers, which increases generosity, and provides greater resources to help fulfill the Great Commission. Founded in 1979, ECFA now accredits 2,000 churches and ministries across the United States. Together, these organizations have annual revenue of $25 billion.

Dan frequently speaks nationally on church and ministry issues. He has authored or co-authored six titles with more than 50 total volumes. His latest book is Trust: The Firm Foundation for Kingdom Fruitfulness. He has been recognized for the years 2010, 2011, 2012, 2013, 2014, and 2015 on the NonProfit Times Power & Influence Top 50 list and honored in the Hall of Fame of the National Association of Church Business Administration.

Dan served as a member of the Commission on Accountability and Policy for Religious Organizations, a national legislative advisory commission convened to address legislative proposals to the U.S. Congress for the nonprofit sector.

Michael Martin serves as ECFA’s vice president and legal counsel. He graduated with a bachelor of arts in government, summa cum laude, from Oral Roberts University and a juris doctor from Regent University School of Law, where he was editor-in-chief of the Regent University Law Review.

Michael is passionate about helping churches and ministries with legal and tax-related issues and compliance with ECFA standards. In addition to authoring and reviewing articles and other resources featured in ECFA publications, he assists with member compliance and leads ECFA’s church initiative.

Beginning with the 2013 edition, Michael co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with Dan Busby and John Van Drunen.

John Van Drunen is executive vice president and general counsel of ECFA, with a bachelor of arts in accounting, magna cum laude, from Anderson University and a juris doctor from Regent University School of Law.

John oversees the compliance process for ECFA including renewals, applications, compliance concerns, and site visits, in addition to serving as in-house general counsel. John was extensively involved in the work of the Commission on Accountability and Policy for Religious Organizations and the Religious Organizations Accounting Committee.

Beginning with the 2010 edition, John co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with Dan Busby and Michael Martin.