Donor Contribution FAQ

Understanding the spiritual and practical aspects of your non-cash charitable gifts.

The "Golden Rule" of Stock Reporting

You may notice that your contribution statement lists the number of shares you donated, but the column for amount is not shown.

This is intentional and required by federal law. The IRS strictly prohibits ONE&ALL from assigning a dollar value to non-cash gifts (stocks, bonds, crypto). As the donor, you are the only party responsible for determining the Fair Market Value (FMV) for your tax deduction.

Substantiation Rule: Donors need a written acknowledgment for gifts over $250.
ONE&ALL Reports

The Receipt

  • Date Received
    Date shares landed in our account.
  • Asset Description
    e.g., "50 shares of Apple Inc."
"No goods or services provided."
You Report

Your Tax Return

  • Fair Market Value
    High/low price average on gift date.
  • Total Deduction
    FMV × Number of Shares.
View IRS Pub 561

Timing Warning

For electronic transfers, the legal "Date of Gift" is the day shares arrive in our account, not when you send them.

Year-End Caution
Transfers take 3–7 days. Initiating on Dec 29 might mean a Jan 3 arrival (new tax year).

Help Us Track It

Electronic gifts often arrive anonymously! We need to know it's you to send a receipt.

Email Finance Team
[email protected] • 909.592.2282 ext 111

Frequently Asked Questions

We cannot change this. IRS regulations require us to receipt the gift on the date we took legal possession (control) of the asset.
Please contact [email protected] for our EIN and DTC transfer instructions.

If your gift was a non-publicly traded asset over $5,000, yes. For standard publicly traded stocks (exempt from appraisal), we generally do not need to sign.

Note: You must file Form 8283 for non-cash gifts exceeding $500.
ONE&ALL Church is a registered 501(c)(3). CA Registry of Charities compliant.