SAFEHouse
A Church In Action Ministry.

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Legal Information

Copyright ©1984 - 2010 Church In Action/SAFEHouse. All rights reserved, Internationally.

"The Measure of a..." programs and other writings, unless otherwise specified are the sole property of Rhettman A. Mullis, Jr. and is used by Church In Action Ministries and SAFEHouse through expressed permission. No other use is granted.

If you wish to cite these writings as a reference for other works expressed permission must be obtained from Rhettman A. Mullis, Jr. and properly cited within the associated works.

SAFEHouse is a ministry of Church In Action Ministries, a 501(c)3, non-profit organization as designated by the Internal Revenue Service.

To read more continue reading this Legal Information page. All scripture quotes are either from the
New International Version or the English Standard Version of the Word of God.

Legal Information...


Church In Action Ministries is a 501(c)3, non-profit organization as designated by Internal Revenue Service.

Church In Action Ministries website terms of use and notices By visiting the Church In Action Ministry web sites you are in agreement with the following Church In Action Ministries terms and conditions.

The Church In Action Ministries web site is made up of many and various web sites and web pages operated by Church In Action Ministries, P.O. Box 193, Oak Harbor, Washington, 98277, or any of its affiliates. This terms of use and notices applies to the Church In Action Ministries web site and does not apply to the content of any third parties.

The Church In Action web sites are offered to you conditioned on your acceptance without modification of the terms, conditions, and notices contained herein. Your use of the Church In Action web sites constitutes your agreement to all such terms, conditions, and notices. Your use of a particular Church In Action Ministries web site included within the Church In Action Ministries web sites may also be subject to additional terms outlined elsewhere in this agreement.

Modifying the terms and conditions

Church In Action Ministries reserves the right to change the terms, conditions, and notices under which the Church In Action Ministries web sites or services are offered, including but not limited to the charges associated with the use of the Church In Action Ministries web sites or services. You are responsible for regularly reviewing these terms and conditions and additional terms posted on particular websites. Your continued use of the Church In Action Ministries web sites or services constitutes your agreement to all such terms, conditions, and notices.

Copyrights, Duplication, or Retransmission

Unless otherwise specified, the Church In Action Ministries web sites or services are for your personal and non-commercial use. You may not modify, copy, distribute, transmit, display, perform, reproduce, publish, license, create derivative works from, transfer, or sell any information, software, products or services obtained from the Church In Action Ministries web sites or services. Without the advance express written permission of Church In Action Ministries, you may not 'meta-search' the Church In Action Ministries web sites or services, send, or cause to be sent, any automated queries of any sort to the Church In Action Ministries web sites or services, or use the Church In Action Ministries web sites or services in any commercial manner. "Automated queries" shall include but not be limited to using any software that sends queries to any Church In Action Ministries web sites or services to determine how a web site "ranks" on any Church In Action Ministries web sites or services.

Third Party Links

The Church In Action Ministries web sites or services may contain images of and links to third party Web sites, or linked sites. The linked sites are not under the control of Church In Action Ministries and Church In Action Ministries is not responsible for the contents of any linked site, including without limitation any link contained in a linked site, or any changes or updates to a linked site. Church In Action Ministries is not responsible for web casting or any other form of transmission received from any linked site nor is Church In Action Ministries responsible if the linked site is not working appropriately. Church In Action Ministries is providing these links to you only as a convenience, and the inclusion of any link does not imply endorsement by Church In Action Ministries of the site or any association with its operators. You are responsible for viewing and abiding by the privacy statements and terms of use posted at the linked sites.

Any dealings with third parties included within the Church In Action Ministries web sites or services or participation in promotions, including the delivery of and the payment for goods and services, and any other terms, conditions, warranties or representations associated with such dealings or promotions, are solely between you and the advertiser or other third party. Church In Action Ministries shall not be responsible or liable for any part of any such dealings or promotions.

Unlawful and Prohibited Use

As a condition of your use of the Church In Action Ministries web sites or services, you will not use the Church In Action Ministries web sites or services for any purpose that is unlawful or prohibited by these terms, conditions, and notices. You may not use the Church In Action Ministries web sites or services in any manner that could damage, disable, overburden, or impair any Church In Action Ministries web site or service or the network connected to any Church In Action Ministries web site or service or interfere with any other party's use and enjoyment of any Church In Action Ministries web site or service. You may not attempt to gain unauthorized access to any Church In Action Ministries web site or service, other accounts, computer systems or networks connected to any Church In Action Ministries web site or service, through hacking, password mining or any other means. You may not obtain or attempt to obtain any materials or information through any means not intentionally made available through the Church In Action Ministries web sites or services.

Use of Services

The Church In Action Ministries web sites or services may contain e-mail services, bulletin board services, chat areas, news groups, forums, groups, personal web pages, calendars, photo albums, file cabinets and/or other message or communication facilities designed to enable you to communicate with others. You agree to use the communication services only to post, send and receive messages and material that are proper and, when applicable, related to the particular communication service. By way of example, and not as a limitation, you agree that when using a communication service, you will not:
  • Use the communication service in connection with surveys, contests, pyramid schemes, chain letters, junk email, spamming or any duplicative or unsolicited messages.
  • Defame, abuse, harass, stalk, threaten or otherwise violate the legal rights (such as rights of privacy and publicity) of others.
  • Publish, post, upload, distribute or disseminate any inappropriate, profane, defamatory, obscene, indecent or unlawful topic, name, material or information.
  • Publish, post, upload, distribute or disseminate any topic, name, material or information that incites discrimination, hate or violence towards one person or a group because of their belonging to a race, a religion or a nation, or that insults the victims of crimes against humanity by contesting the existence of those crimes.
  • Upload, or otherwise make available, files that contain images, photographs, software or other material protected by intellectual property laws, including, by way of example, and not as limitation, copyright or trademark laws unless you own or control the rights thereto or have received all necessary consents to do the same.
  • Use any material or information, including images or photographs, which is made available through the Church In Action Ministries web sites or services in any manner that infringes any copyright, trademark, patent, trade secret, or other proprietary right of any party.
  • Upload files that contain viruses, Trojan horses, worms, time bombs, cancel bots, corrupted files, or any other similar software or programs that may damage the operation of another's computer or property of another.
  • Use of meta tag searches on the web sites.
  • Advertise or offer to sell or buy any goods or services for any business purpose, unless such communication service specifically allows such messages.
  • Download any file posted by another user of a communication service that you know, or reasonably should know, cannot be legally distributed in such manner.
  • Falsify or delete any author attributions, legal or other proper notices or proprietary designations or labels of the origin or source of software or other material contained in a file that is uploaded.
  • Restrict or inhibit any other user from using and enjoying the communication services.
  • Violate any code of conduct or other guidelines which may be applicable for any particular communication service.
  • Harvest or otherwise collect information about others, including e-mail addresses.
  • Violate any applicable laws or regulations.
  • Create a false identity for the purpose of misleading others.
  • Use, download or otherwise copy, or provide to a person or entity any directory of users of an Church In Action Ministries web site or services or other user or usage information or any portion thereof.
Church In Action Ministries has no obligation to monitor any of the communication services. However, Church In Action Ministries reserves the right to review materials posted to a communication service and to remove any materials in its sole discretion. Church In Action Ministries reserves the right to terminate your access to any or all of the communication services at any time, without notice, for any reason whatsoever.

Church In Action Ministries reserves the right at all times to disclose any information as Church In Action Ministries deems necessary to satisfy any applicable law, regulation, legal process or governmental request, or to edit, refuse to post or to remove any information or materials, in whole or in part, in Church In Action Ministry's sole discretion.

Always use caution when giving out any personally identifiable information about yourself or your children in any communication service. Church In Action Ministries does not control or endorse the content, messages or information found in any communication service and, therefore, Church In Action Ministries specifically disclaims any liability with regard to the communication services and any actions resulting from your participation in any communication service. Managers and hosts are not authorized Church In Action Ministries spokespersons, and their views do not necessarily reflect those of Church In Action Ministries.

Materials uploaded to a communication service may be subject to posted limitations on usage, reproduction and/or dissemination, you are responsible for adhering to such limitations if you download the materials.

Materials provided to Church In Action Ministries or posted at any Church In Action Ministries web site.

Church In Action Ministries does not claim ownership of the materials you provide to Church In Action Ministries or post, upload, input or submit to any Church In Action Ministries web site or service or its associated services for review by the general public, or by the members of any public or private group. However, by posting, uploading, inputting, providing or submitting your submission you are granting Church In Action Ministries, its affiliated companies and necessary sub licensees permission to use your submission in connection with the operation of their Internet businesses, including, without limitation, the license rights to: copy, distribute, transmit, publicly display, publicly perform, reproduce, edit, translate and reformat your submission; to publish your name in connection with your submission; and the right to sublicense such rights to any supplier of a Church In Action Ministries web site or service.

No compensation will be paid with respect to the use of your submission, as provided herein. Church In Action Ministries is under no obligation to post or use any submission you may provide and Church In Action Ministries may remove any submission at any time in its sole discretion.

By posting a submission you warrant and represent that you own or otherwise control all of the rights to your submission as described in these terms of use including, without limitation, all the rights necessary for you to provide, post, upload, input or submit the submissions.

Software and content available through the church in action ministries web sites or services

All content and software (if any) that is made available to view and/or download in connection with the Church In Action Ministries web sites or services, excluding content and/or software that may be made available by end-users through a communication service, is owned by and is the copyrighted work of Church In Action Ministries and/or its suppliers and is protected by copyright laws and international treaty provisions. Your use of the software is governed by the terms of the end user license agreement, if any, which accompanies or is included with the software. You may not install or use any software that is accompanied by or includes a license agreement unless you first agree to the license agreement terms.

For any software not accompanied by a license agreement, Church In Action Ministries hereby grants to you, the user, a revocable personal, non-transferable license to use the software for viewing and otherwise using the particular Church In Action Ministries web site or service in accordance with these terms of use, and for no other purpose provided that you keep intact all copyright and other proprietary notices. Any reproduction or redistribution of the content and/or software is expressly prohibited by law, and may result in severe civil and criminal penalties. Violators will be prosecuted to the maximum extent possible. Without limiting the foregoing, copying or reproduction of the content or software to any other server or location for further reproduction or redistribution is expressly prohibited. You acknowledge that the software, and any accompanying documentation and/or technical information, is subject to applicable export control laws and regulations of the USA. You agree not to export or re-export the software, directly or indirectly, to any countries that are subject to USA export restrictions.

Liability Disclaimer

The information, software, products, and services included in or available through the Church In Action Ministries web sites or services may include inaccuracies or typographical errors. changes are periodically made to the Church In Action Ministries web sites or services and to the information therein. Church In Action Ministries and/or its respective suppliers may make improvements and/or changes in the Church In Action Ministries web sites or services at any time. Advice received via the Church In Action Ministries web sites or services should not be relied upon for personal, medical, legal or financial decisions and you should consult an appropriate professional for specific advice tailored to your situation.

Church In Action Ministries and/or its respective suppliers make no representations about the suitability, reliability, availability, timeliness, lack of viruses or other harmful components and accuracy of the information, software, products, services and related graphics contained within the Church In Action Ministries web sites or services for any purpose. All such information, software, products, services and related graphics are provided "as is" without warranty of any kind.

Church In Action Ministries and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, software, products, services and related graphics, including all implied warranties and conditions of merchantability, fitness for a particular purpose, workmanlike effort, title and non-infringement.

You specifically agree that Church In Action Ministries shall not be responsible for unauthorized access to or alteration of your transmissions or data, any material or data sent or received or not sent or received, or any transactions entered into through a Church In Action Ministries web site or service. You specifically agree that Church In Action Ministries is not responsible or liable for any threatening, defamatory, obscene, offensive or illegal content or conduct of any other party or any infringement of another's rights, including intellectual property rights. You specifically agree that Church In Action Ministries is not responsible for any content sent using and/or included in a Church In Action Ministries web site or service by any third party.

In no event shall Church In Action Ministries and/or its suppliers be liable for any direct, indirect, punitive, incidental, special, consequential damages or any damages whatsoever including, without limitation, damages for loss of use, data or profits, arising out of or in any way connected with the use or performance of the church in action ministries web sites or services, with the delay or inability to use the Church In Action Ministries web sites or services or related services, the provision of or failure to provide services, or for any information, software, products, services and related graphics obtained through the Church In Action ministries web sites or services, or otherwise arising out of the use of the Church In Action Ministries web sites or services, whether based on contract, tort, negligence, strict liability or otherwise, even if Church In Action ministries or any of its suppliers has been advised of the possibility of damages. because some states/jurisdictions do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. if you are dissatisfied with any portion of the Church In Action Ministries web sites or services, or with any of these terms of use, your sole and exclusive remedy is to discontinue using the Church In Action Ministries web sites or services.

Termination and Access Restriction

Church In Action Ministries reserves the right, in its sole discretion, to terminate your access to any or all Church In Action Ministries web sites or services and the related services or any portion thereof at any time, without notice. Church In Action Ministries may also terminate or suspend your access to Church In Action Ministries web site or services for inactivity, as set forth, above. Church In Action Ministries shall have no obligation to maintain any content or to forward any unread or unsent messages to you or any third party. Church In Action Ministries may immediately terminate any account which it determines, in its sole discretion, is transmitting or is otherwise connected with any Spam or other unsolicited bulk email. In addition, because damages are often difficult to quantify, if actual damages cannot be reasonably calculated then you agree to pay Church In Action Ministries liquidated damages of five dollars (US$5.00) for each piece of Spam or unsolicited bulk email transmitted from or otherwise connected with your account. Otherwise you agree to pay Church In Action Ministries actual damages, to the extent such actual damages can be reasonably calculated. You agree that Church In Action Ministries may charge such damages to your selected payment method, as set forth by Church In Action Ministries, below.

General

Claims for enforcement, breach or violation of duties or rights under this agreement shall be adjudicated under the laws of the State of Washington, without reference to conflict of laws principles. All other claims, including without limitation claims under or for violation of state consumer protection laws, unfair competition laws, and in tort, shall be adjudicated under the law of your state of residence. You hereby irrevocably consent to the exclusive jurisdiction and venue of courts in Washington, U.S.A. in all disputes arising out of or relating to the use of the Church In Action Ministries web sites or services. You agree that no joint venture, partnership, employment, or agency relationship exists between you and Church In Action Ministries as a result of this agreement or use of the Church In Action Ministries web sites or services. You agree to indemnify and hold Church In Action Ministries, its parents, subsidiaries, affiliates, officers and employees, harmless from any claim, demand, or damage, including reasonable attorneys' fees, asserted by any third party due to or arising out of your use of or conduct on the Church In Action Ministries web sites or services. Church In Action Ministries reserves the right to disclose any personal information about you or your use of the Church In Action Ministries web sites or services, including its contents, without your prior permission if Church In Action Ministries has a good faith belief that such action is necessary to: (1) conform to legal requirements or comply with legal process; (2) protect and defend the rights or property of Church In Action Ministries or its affiliated companies; (3) enforce the terms or use; or (4) act to protect the interests of its members or others. Church In Action Ministries performance of this agreement is subject to existing laws and legal process, and nothing contained in this agreement is in derogation of Church In Action Ministries right to comply with governmental, court and law enforcement requests or requirements relating to your use of the Church In Action Ministries web sites or services or information provided to or gathered by Church In Action Ministries with respect to such use. If any part of this agreement is determined to be invalid or unenforceable pursuant to applicable law including, but not limited to, the warranty disclaimers and liability limitations set forth above, then the invalid or unenforceable provision will be deemed superseded by a valid, enforceable provision that most closely matches the intent of the original provision and the remainder of the agreement shall continue in effect. Unless otherwise specified herein, this agreement constitutes the entire agreement between the user and Church In Action Ministries with respect to the Church In Action Ministries web sites or services and it supersedes all prior or contemporaneous communications and proposals, whether electronic, oral or written, between the user and Church In Action Ministries with respect to the Church In Action Ministries web sites or services. A printed version of this agreement and of any notice given in electronic form shall be admissible in judicial or administrative proceedings based upon or relating to this agreement to the same extent and subject to the same conditions as other business documents and records originally generated and maintained in printed form.

Copyright and Trademark Notices

All contents of the Church In Action Ministries web sites are: Copyright (c) 1984 - 2010 Church In Action Ministries and/or its suppliers, P.O. Box 193, Oak Harbor, Washington, 98277, U.S.A., 360-544-8477, All rights reserved.

Trademarks:

Church In Action Ministries, MYSAFEHOUSE, SAFEHouse, SAFEHouse Counseling, The Seventh Trumpet, The Theban Legion, Mal'ek Nagid Project, Christian Leadership Institute, Children's Church, Uncle Rhettman, Rhettman, Uncle Rhettman's Children's Books, Church In Action Publications, Betty's Cottage, Church In Action Ministries logo, Church In Action Ministries Photos, The Seventh Trumpet logo, Betty's Cottage logo, Uncle Rhettman's Children's Books logo, and/or other Church In Action Ministries products and services referenced herein may also be either trademarks or registered trademarks of Church In Action Ministries in the United States and/or other countries. The names of actual companies and products mentioned herein may be the trademarks of their respective owners.

The example companies, organizations, products, domain names, e-mail addresses, logos, people, places and events depicted herein are fictitious. No association with any real company, organization, product, domain name, e-mail address, logo, person, places or events is intended or should be inferred.

Any rights not expressly granted herein are reserved. Notices and Procedure for Making Claims of Copyright Infringement

Pursuant to Title 17, United States Code, Section 512(c)(2), notifications of claimed copyright infringement should be sent to service provider's designated agent. All inquiries not relevant to the following procedure will receive no response.

Consent to Receive All Information in Electronic Form

You agree that by accepting the terms in this agreement, you consent to receive required information, and any other information provided to you from Church In Action Ministries, solely by electronic communication. You also confirm that your computer satisfies the hardware and software requirements stated above for receiving, accessing, displaying, printing, and storing copies of such required information, and you confirm that you have provided church in action ministries a current e-mail address for receiving required information.

You may withdraw your consent or update your e-mail address by emailing admin@mysafehouse.org. However, if you choose to withdraw this consent, Church In Action Ministries may terminate your account and any subscriptions, services or other items provided to you under this agreement.

Church In Action Ministries Privacy Statement (Last updated: May 10, 2012 )

Church In Action Ministries is committed to protecting your privacy. This Church In Action Ministries Privacy Statement applies to data collection and usage on Church In Action Ministries web sites and services; it does not apply to other online or offline Church In Action Ministries sites, products or services. Please read the Church In Action Ministries Privacy Statement below and also any supplementary information at the end of this statement for additional details about particular Church In Action Ministries web sites and services that you may use.

Church In Action Ministries is a general audience web site, intended for users of all ages. Personal information of all users is collected, used and disclosed as described in this privacy statement. This statement contains a section with specific details regarding personal information collected from children.

Collection of your Personal Information

At some sites, Church In Action Ministries collects personal information, such as your e-mail address, name, home or work address or telephone number. Church In Action Ministries may also collect demographic information, such as your ZIP code, age, gender, preferences, interests and favorites. Information collected by Church In Action Ministries may be combined with information obtained from other Church In Action Ministries services.

Use of your Personal Information

Church In Action Ministries and its operational service partners collect and use your personal information to operate Church In Action Ministries and deliver the services you have requested. Church In Action Ministries does not use or disclose sensitive personal information, such as race, religion, or political affiliations, without your explicit consent. Church In Action Ministries also uses your personal information to inform you of other products or services available from Church In Action Ministries and its affiliates. Church In Action Ministries may also contact you via surveys to conduct research about your opinion of current services or of potential new services that may be offered.

Church In Action Ministries does not sell, rent or lease its customer lists to third parties. Church In Action Ministries may, from time to time, contact you on behalf of external business partners about a particular offering that may be of interest to you. In those cases, your personal information (e-mail, name, address, telephone number) is not transferred to the third party.

Church In Action Ministries may access and/or disclose your personal information if required to do so by law or in the good faith belief that such action is necessary to: (a) conform to the edicts of the law or comply with legal process served on Church In Action Ministries or the site; (b) protect and defend the rights or property of Church In Action Ministries, including its Church In Action Ministries family of web sites; or (c) act under exigent circumstances to protect the personal safety of users of Church In Action Ministries services or members of the public.Personal information collected on this site may be stored and processed in the United States or any other country in which Church In Action Ministries or its affiliates, subsidiaries or agents maintain facilities, and by using this site, you consent to any such transfer of information outside of your country. Church In Action Ministries abides by the safe harbor framework as set forth by the U.S. Department of Commerce regarding the collection, use, and retention of data from the European Union.

Control of your Personal Information

Church In Action Ministries offers its customers choices for the collection, use and sharing of personal information. You may choose not to receive marketing material from Church In Action Ministries or on behalf of external third party business partners. You may also stop the delivery of future promotional e-mail from Church In Action Ministries by following the specific instructions in the e-mail you receive. The instructions explain how to stop receiving such e-mails.

There are some Church In Action Ministries services that send out periodic e-mails informing you of technical service issues, product surveys, new feature announcements and news about Church In Action Ministries products and services. You will not be able to unsubscribe to these mailings, as they are considered a part of the service you have chosen.

You may subscribe and unsubscribe to Church In Action Ministries newsletters by going to returning any emails asking to be unsubscribed. In addition, each Church In Action Ministries newsletter you receive will have instructions on how to unsubscribe prominently mentioned in it.

Security of your Personal Information

Church In Action Ministries is committed to protecting the security of your personal information. We use a variety of security technologies and procedures to help protect your personal information from unauthorized access, use, or disclosure.

Use of Third Party Ad Networks

The majority of the online banner advertisements you see on Church In Action Ministries Web pages are displayed by Church In Action Ministries.

In addition, Church In Action Ministries allows other companies, called third-party ad servers or ad networks, to display advertisements on Church In Action Ministries web pages. Some of these ad networks may place a persistent cookie on your computer. Doing this allows the ad network to recognize your computer each time they send you an online advertisement. In this way, ad networks may compile information about where you, or others who are using your computer, saw their advertisements and determine which ads are clicked on. This information allows an ad network to deliver targeted advertisements that they believe will be of most interest to you. Church In Action Ministries does not have access to or control of the cookies that may be placed by the third-party ad servers or ad networks.

Changes to this Statement

Church In Action Ministries will occasionally update this privacy statement to reflect company and customer feedback. When Church In Action Ministries posts changes to this statement. If there are material changes to this statement or in how Church In Action Ministries will use your personal information, Church In Action Ministries will prominently post such changes prior to implementing the change. Church In Action Ministries encourages you to periodically review this statement to be informed of how Church In Action Ministries is protecting your information.

Contact Information

Church In Action Ministries welcomes your comments regarding this Privacy Statement. If you believe that Church In Action Ministries has not adhered to this Statement, please contact Church In Action Ministries by telephone, e-mail, or postal mail.

Church In Action Ministries
P.O. Box 193
Oak Harbor, Washington, 98277, USA
360-544-8477
360-682-2036 (FAX)
Click here to send an e-mail.





Registration and Incorporation

Church In Action Ministries is a Washington State non-profit corporation (UBI: 602423871) and a registered charity (#20867). Church In Action Ministries is a 501(c)3 non-profit organization (Tax ID: 20-1180926).

Contributions (as taken from the Internal Revenue Service)

Charitable organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with section 170. A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution in excess of $75. A quid pro quo contribution is a payment made to a charity by a donor partly as a contribution and partly for goods or services provided to the donor by the charity. For example, if a donor gives a charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. In this example, the charitable contribution portion of the payment is $60. Even though the part of the payment available for deduction does not exceed $75, a disclosure statement must be filed because the donor's payment (quid pro quo contribution) exceeds $75. The required written disclosure statement must:
  1. Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the value of goods or services provided by the charity, and
  2. Provide the donor with a good faith estimate of the value of the goods or services that the donor received.
The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when the associated contribution is actually received.

No disclosure statement is required when:
  1. The goods or services given to a donor meet the standards for "insubstantial value" set out in Rev. Proc. 90-12, 1990-1 C.B. 471, and Rev. Proc. 92-49, 1992-1 C.B. 987 (as updated);
  2. There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop); or
  3. There is only an intangible religious benefit provided to the donor. The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context.
A penalty is imposed on a charity that does not make the required disclosure in connection with a quid pro quo contribution of more than $75. The penalty is $10 per contribution, not to exceed $5,000 per fund-raising event or mailing. The charity can avoid the penalty if it can show that the failure was due to reasonable cause.

Donors taking a deduction under section 170 are required to obtain contemporaneous written substantiation for a charitable contribution of $250 or more. To be "contemporaneous" the written substantiation must generally be obtained by the donor no later than the date the donor actually files a return for the year the contribution is made. If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), this written substantiation (acknowledgment) must include a good faith estimate of the value of the goods or services. The donee is not required to record or report this information to the IRS on behalf of a donor. The donor is responsible for requesting and obtaining the written acknowledgement from the donee. Although there is no prescribed format for the written acknowledgment, it must provide sufficient information to substantiate the amount of the contribution. For more information, see Publication 1771.

Church In Action Ministries is a non-profit organization dedicated to the proclamation of the Gospel of Jesus Christ through education, information and entertainment.

Copyright ©1984 - 2012 Church In Action Ministries. All rights reserved, Internationally.

Any photo and symbol on this page is the sole property of Church In Action Ministries, unless otherwise stated and may not be duplicated or used for commercial or private purposes without the expressed written permission of Rhettman A. Mullis, Jr. or Betty Mullis.

If you have any comments regarding this website you may email Church In Action Ministries at admin@mysafehouse.org

If you find something on these web sites and you know the correct source, we would love to provide proper credit. Please email us regarding the detail of origin, name, email address, and phone number.

Related resources

 

Church In Action Ministries is a Washington State non-profit corporation (UBI: 602423871) and a registered charity (#20867).

Church In Action Ministries is a 501(c)3 non-profit organization (
Tax ID: 20-1180926).