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The Church of America
Address: 1982 Vienna Ave. Dept 700
Deltona, Florida

Donations in Support of the Church

The Church accepts tithes (food), gifts (things) and offerings (money) from the faithful whose duty it is to support the Church so that the Gospel of Jesus Christ may continue to be taught and spread across America, so we are grateful for the gifts of your time, treasure, and goods given from that which God has already blessed you with. Your prayers, volunteer efforts, financial gifts, donations of food and supplies to the Church are all an important part of your Christian stewardship of the Great Commission of Jesus Christ, but giving also comes with a Biblical promise from God of great blessings that shall come upon you for your obedience to Him.

Jesus exhorts His followers to give in Luke 6:38:

'Give, and it shall be given to you; good measure, pressed, and shaken, and running over, they shall give into your bosom; for with that measure with which ye measure, it shall be measured to you again.'    Young's Literal Translation (emphasis added)

So you need not be worrisome about giving, because Jesus promises that God will return your generosity to you double and with good measure and overflowing abundance.

And in Matthew 23:23 Jesus warns the Pharisees:


'Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cummin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.'   New International Version  (emphasis added)


And Luke 11:42 says likewise:

'Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone.'  New International Version (emphasis added)

And in Malachi 3:10 God says:

'Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says the LORD Almighty, "and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.'   New International Version

And for everything that you give, no matter how small, we also pray for God's abundant blessings to come upon you and your family.

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Frequently Asked Questions
about Church donations.

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Are my donations to The Church of America tax deductible?

Yes, in the USA donations are federally tax deducible in the same way as any other church or religious organization.  If you live in another country, you may need to check with your local tax advisor.

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Can I deduct the value of my goods or services that are donated to the Church?

In the USA, in most cases yes, but some items or services may not be deductible, check with your tax advisor to see if the item or service is deductible for you.  The value of goods or service donated must be estimated using the current market value, not the retail value or the purchase price.  Your parish rector or your tax advisor can help you determine the market value of the item or service you wish to donate.

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Will the Church provide me with a receipt for my donation for tax purposes?

Yes, if you require one and request it.  If you are donating by check, your canceled check is your receipt, if you are donating by credit/debit card, you will automatically get a receipt.

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Can the Church provide me with a copy of its IRS 501(c)(3) Tax Exempt Organization Determination Letter? 

No.  Section 508(c) of the Internal Revenue Code provides that churches are not required to apply for recognition of Section 501(c)(3) status in order to be free from federal taxation or to receive tax deductible contributions. Churches are automatically free from Federal income tax, and contributions to churches are affirmed as tax deductible by donors under section 170 of the Code.

The IRS states:
"... a church, its integrated auxiliaries, or a convention of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions ..." (Tax Exempt Status for Your Organization, IRS Publication 557).

According to the Federal Tax Code under the heading "Mandatory Exceptions":
"a church, its integrated auxiliaries, and conventions and associations of the church are excluded from taxation." United States Code, Title 26, § 508(c)(1)(A).

Since a church is not required to request or have a determination letter to maintain its tax-free status, the Church has no reason to requested such a letter.

However, we can provide you with an affidavit on Church letterhead signed by the Church's pastor indicating that the Church is a bona fide church and include a copy of the relevant sections of the tax code.  This is usually enough proof of our tax-free status to satisfy any legal requirements of documentation that you may encounter.  If you have other specific requirements for documentation, please contact us.

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Can I deduct the cost of items that I purchase from the Church?

Yes, to a degree.  You may deduct the amount you paid for the item over top of our material and shipping costs for the item and consider that amount a donation to the Church.  We indicate on your receipt how much of the price of each item you may use as a deduction.

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What is a "tithe"?

God asks His people to give a tenth of their first fruits into His store house.  The word "tithe" means "a tenth" or ten percent.  All believers should give a tithe to their church's store house.  The tithe is not money, it is food.  Money is just a tool that you use to bring in your harvest.

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What are my "first fruits" and how should I divide out my tithe?

Originally "first fruits" were the choicest part of the harvest because they were the first to be harvested at their peak of ripeness.

Unless you are giving your tithe in produce or grain, this becomes a bit confusing, so the first thing you will want to do is figure out what your "harvest" consists of.  If you receive a paycheck like most people, your harvest will be in cash. So you should determine how much cash your paycheck has given you. First deduct your debt obligations for that pay period (because the money you borrowed to create the debt is not yours, it belongs to somebody else, so debt is not part of your harvest.). 

Next you will convert your pay to food (food includes drink) by buying groceries.  Your tithe is ten percent of the food you buy.  You should give this tithe to God by bringing it into God's storehouse.  There it is to be used to feed the poor, the widows and orphans, the clergy and the stranger among you in the parish, and it is available to be bought back if you need it.

For example, lets say you make $5000 a month and you have a car loan payment of $1000 a month. 

First deduct your loan payment from your pay, which leaves you with $4000 in cash.  $4000 is your harvest (assuming for this example that you don't have other non-food expenses).

Ten percent of your harvest is your tithe.  That means that  $4000 ÷ 10 = $400.  Your tithe then would be $400 worth of food and that is what you should bring into your church's store house. 

If you prefer to just pay your tithe in cash, that is called "redeeming" your tithe.  Redeeming is what happens when you buy your tithe back from the storehouse (or if you just want to keep it and eat it yourself).  God has set the rules for redeeming the tithe in the Bible in Leviticus:

"If you want to buy back the LORD's tenth of the grain or fruit, you must pay its value, plus 20 percent." -- Leviticus 27:31 (NIV)

So, if your tithe should be $400 worth of food (as in the example above), and you want to redeem it, then you must give the LORD an additional 20% (that is a fifth), which would be $80.

 ($400 ÷ 5 = $80), ($80 + $400 = $480) 

So, in this example your choice is to pay the tithe ($400 worth of food) or to redeem your tithe by buying it back, plus a fifth more; that is $480 paid in cash.

This would then make your tithe redemption payment total $480 in cash.  Or in simpler terms, Your redeemed tithe would be equal to 12% of your harvest.

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What does the Church need right now?

Currently St. Andrew's Parish in Central Florida needs a no cost place to hold Saturday Church services for about 15 people that has A/C and a restroom.

Below is a list of items the Church currently needs donated.

Outdoor style stackable molded plastic chairs (any color).

A hand truck

A digital projector.

A digital camera.

A gas powered moped/scooter

A house in Central Florida suitable for use as a Rectory and small Chapel (a Rectory is a residence for a Church Rector). The house can be any size and can be in a residential, or rural area.  The location can be in any of the following counties; Volusia, Seminole, Orange, Lake, Flagler, or Brevard county.

Cash donations to help with purchasing any of the above are also appreciated.

If you (or your business) have any of the items listed above, please consider donating them to the Church.

(Note: Donations to a church are tax deductible in the US.)

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How do I give my donation to the Church?

If you wish to give your tithes and offerings as a monetary donation, you may do so by cash, check, or money order. 

To give cash, you may place it directly in the collection basket or collection box at your local parish church, or you may give it directly to your Rector, Pastor, or Deacon. Collection envelopes are provided by the parish for your convenience.

Checks and money orders should be made payable to your Parish Rector, or to the Central Rector (see below). Please write the name of your parish and the type of donation on the memo line of your check, which may be a 'tithe' or an 'offering', etc.

You may also send your tithes and offerings through the mail. 
The Church's mailing address for donations is:


Pr. Seán Milroy - Central Rector
C of A Central Rectory
1982 Vienna Ave, Dept 701
Deltona, Florida, USA


Cash - You may send small amounts of cash through the mail or via delivery service, this is preferred if you are sending less than $20 dollars. 
(Be sure to wrap the bill(s) in a sheet of paper before placing them in the envelope and tape the envelope shut for extra security.  Then take your envelope to the post office or put in a US Postal box.  Never put your envelope in your personal mail box for pick up.)

Check - Make checks or money orders out to: "Pr. Seán Milroy" (or leave it blank). Then take your envelope to the post office or put in a US Postal box. Never put your envelope in your personal mail box for pick up.

Goods - If you (or your business) wish to give a donation of food, supplies or other physical items, you may give them via your Parish Pastor.

Securities - If you (or your business) wish to give a donation of stocks, bonds, or other investment property, you may give these items to the Church via your Parish Rector of the Central Rector.

Property - If you (or your business) wish to give a donation of real estate, commercial or industrial property, or intellectual property, you may make arrangements for the transfer of these items to the Church via your Parish Rector or the Central Rector.

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God bless you and thank you for giving.

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(Note: This web site is designed for general information only. The information presented at this site should not be construed to be formal legal or tax advice. The above information may not apply to you or where you live, if you are unsure about any aspect of giving, taxation, tax deductions, the law, or any information presented at this website,  you should consult with your own local tax advisor or attorney.)

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