"...as long as no goods or services were received..."
Does that mean that the gift cannot be given to someone who gives them services? That if there are services received, it is no longer a gift? Don't the COs "give services" to the congregations? Don't they have certain duties and activities when they visit that they are required to perform?
I can't figure out who receives, and who gives, in the tax statute...
OrphanCrow
Interesting comment and thought process.
But basically the IRS have a different interpretation of "services" for religious organizations and their representatives than, for example, a waiter/waitress in a restaurant who receives tips as part of their compensation. It's just the way it is.
Religions tend to have their own set of rules which is a reason why there are so many "churches" set up that are really just scams.
And the term "services" from an IRS standpoint is not the same as from a religious standpoint. When a pastor or priest gives the Sunday "service" that is not the same as the "goods and services" mentioned in the IRS code.
Also, remember from the IRS standpoint, the money given as a "green handshake" is NOT tax deductible from the Donor's perspective. You can legally deduct money put into the contribution box at the KH since the religion is a recognized 501.c3 non-profit organization. However, the CO (or any other person, even the members of the GB) are not individually organizations that qualify for the preferred tax status. Any money you give them is just truly a "gift" and in no way legally qualifies as a tax-deductible donation for the Donor.
Rub a Dub