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Acknowledging Non-Cash Contributions

Christian ministries are thankful for all the contributions they receive. Most commonly, people give their tithes and offerings in the form of cash, check, or electronic contribution. Sometimes, however, people donate physical items.

It is not uncommon for people to donate new computers to the church. Such gifts are considered in-kind donations. Churches generally acknowledge all such contributions, but the IRS requires formal acknowledgment if the value of the donated item exceeds $250.

Most churches issue a letter or statement to acknowledge in-kind donations, but these documents must include specific information:

  • The church name and address
  • The name of the donor
  • The date of the contribution
  • A detailed, accurate description of the item
  • A statement about whether any goods or services were provided in exchange for the donation

Interestingly, though you should provide an accurate description of the donated item, you should not declare its value. For example, you might say “a desktop computer,” but you should not say “a desktop computer worth $1,500.”

Some organizations issue in-kind donation receipts as each gift is given while others wait until the end of the year to provide such statements for the entire year.

Contributions can be confusing. Some people wonder about getting tax-deductible receipts for donating their labor, for receipts for donated items, and for many other things. There is not sufficient space here for answers to all of these questions. If you have questions about the proper way of acknowledging the generous contributions of your supporters, please contact our offices for additional assistance.

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Behind The Scenes

When most people think of the Christian Law Association (CLA), they immediately think of Dr. David Gibbs, Jr., our founder and tireless advocate for religious freedom. While he is the face of our ministry, the reality is that a dedicated team of staff members works quietly and diligently behind the scenes every day to support churches and Christians across the nation.

From attorneys and legal assistants to administrative staff and co-counsels across the nation, each member of our team plays a crucial role in ensuring that the CLA can continue its mission. They research, file, and defend cases; provide guidance to churches facing legal challenges; and keep the ministry running smoothly so that the work of protecting religious liberty never stops.

But CLA’s work doesn’t stop with our staff. It is made possible by the prayers and faithful support of individuals like you. Your encouragement, and your intercessions strengthen our efforts and allow us to stand boldly for the rights of Bible-believing Christians in every state.

Every case we handle, every church we protect, and every Christian family we serve is a testament to what can be accomplished when people commit their time, talents, and prayers to a cause greater than themselves. Behind every victory in the courtroom is a team of people laboring faithfully—and a network of supporters holding them up in prayer.

Thank you for standing with us. Your support is helping to safeguard the freedoms that allow churches to worship, preach, and serve without fear, today and for generations to come.

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Religious Liberty In School

For decades, America’s schools have been a battleground for religious liberty. From graduation speeches to Bible clubs, Christian students are often told that their faith must be hidden. The Christian Law Association continues to receive calls every week from families navigating these challenges.

This fall, the U.S. Department of Education announced that it intends to release updated guidelines reinforcing students’ rights to pray and share their faith at school. While this is a positive step, local administrators and teachers often remain confused—or even hostile—toward student religious expression.

Recently, CLA helped a young woman in Kentucky who was told she could not include a Bible verse in her graduation remarks. In Georgia, a student leader was instructed not to mention Scripture in schoolannouncements. In Ohio, a Christian school is defending its right to hire teachers who uphold Biblical values. Each of these cases underscores why vigilance is essential.

The law is clear: students do not shed their constitutional rights at the schoolhouse gate. But ensuring that these rights are respected requires prayer, legal counsel, and resources.

This is where your support makes a difference. Because of donors like you, CLA is able to provide free legal assistance to families facing these battles. No student should stand alone when their faith is challenged.

We ask you to pray for wisdom for our attorneys, for boldness for Christian students, and for open doors in schools where the Gospel can shine brightly. And we invite you to partner financially so that CLA can continue to answer every call that comes our way.

Together, we are defending the next generation’s right to live out their faith in America’s classrooms.

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A Season of Thanks

In the fall of 1621, about fifty English Pilgrims and about ninety Wampanoag people set aside three days, marking their successful first corn harvest after a difficult first year in America. Nearly half of the original Pilgrims had died during the first winter, and some had died at sea before they ever even landed in Plymouth.

Since that time, U. S. Presidents like George Washington and Abraham Lincoln proclaimed national days of Thanksgiving. President Lincoln’s Proclamation said, “The year that is drawing toward its close has been filled with the blessings of fruitful fields and healthful skies. To these bounties, which are so constantly enjoyed that we are prone to forget the source from which they come, others have been added, which are of so extraordinary a nature that they cannot fail to penetrate and even soften the heart which is habitually insensible to the ever- watchful providence of Almighty God.”

When we lose our ability to be thankful, we lose the ability to sense the workings of our loving Heavenly Father. When our hearts are filled with thanks, we are on the path of blessing. When we fail to be thankful, we have taken steps onto the path of destruction.

The Word of God is abundantly clear on this topic. The Apostle Paul wrote, “In every thing give thanks: for this is the will of God in Christ Jesus concerning you” (1 Thessalonians 5:18). And Colossians 3:15 says, “Let the peace of God rule in your hearts…and be ye thankful.” And we must remember the beautiful words of Psalm 136:1, “O give thanks unto the Lord, for he is good: for his mercy endureth for ever.”

As God’s people, we have never-ending reasons to be thankful for a merciful, powerful God Who watches over us, Who stands beside us, even when our hearts are breaking.

As citizens of the United States, we should be constantly thankful for the freedoms we have enjoyed, for our ability to worship God openly, and for the manifold blessings our nation enjoys. At the Christian Law Association, we are thankful for the way God has given us success in innumerable cases through the years, for the honorable, Bible- believing churches we have been privileged to defend, and for our unfailing supporters whose sacrificial gifts continue to make our work possible day by day.

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Giving Thanks

November is a season of gratitude. As we gather around our tables with family and friends, we pause to thank the Lord for His goodness, His provision, and most of all, His liberty. The Bible reminds us, “Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty” (2 Corinthians 3:17)

Every day, the Christian Law Association hears from pastors, teachers, students, and believers across America who are experiencing challenges to their faith. These men and women are not seeking conflict; they simply desire to live out their Christian convictions in peace. Yet time and again, they are told “no” by government officials, employers, and even schools.

Our mission remains unchanged since 1969: to provide free legal help to God’s people wherever their freedoms are challenged. This ministry is possible because of friends like you who pray and give. You are standing in the gap for churches and families who would otherwise have nowhere to turn. This month, I ask you to do three things:

  1. Pray for the urgent cases we are handling across the country.
  2. Share the work of CLA with your church family and friends.
  3. Consider a special donation to help us meet the growing needs before year-end.

Together, we are defending liberty for today and preserving it for generations to come. Thank you for
standing with us in this vital cause.

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Fall Is The Perfect Time For A Procedures Review

As the leaves begin to change and the pace of life shifts, fall offers a natural moment for churches to pause and reflect on their ministry practices. The busyness of summer ministries often reveals areas where procedures could be improved—whether in safety, volunteer management, or communication. Taking time now to review and update your church’s procedures helps prevent small issues from becoming major obstacles later in the year. This seasonal reset allows your church to move forward with greater clarity and confidence.

Fall is also the gateway to some of the most significant events on the church calendar. With Thanksgiving and Christmas approaching, many churches ramp up their outreach and special services. Having clear, effective procedures in place ensures that these events run smoothly and safely. It also helps volunteers feel prepared and supported, reducing burnout during the busiest time of year. Reviewing procedures now gives your leadership team a chance to align everyone around shared goals and expectations for finishing the year strong.

In addition to operational improvements, fall is an ideal time to address important legal considerations that affect your church. Make sure your child protection policies are current and that all volunteers have completed necessary background checks. Review your insurance coverage to confirm it adequately protects your property, staff, and events. Ensure compliance with local regulations related to gatherings, food service, and accessibility to avoid unexpected legal complications. Taking these steps now safeguards your church and allows ministry to flourish without unnecessary risk.

Ultimately, fall is a season of preparation and harvest. By conducting a thorough checkup on your church’s procedures—including legal safeguards—you set up your ministry for success in the months ahead. Whether it’s safety protocols, volunteer training, or outreach plans, small adjustments made now can lead to a stronger finish and greater impact for your congregation and community. Embrace this season as a time to refresh, refocus, and recommit to serving God faithfully through every opportunity.

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Before You Buy!

We are thankful to see growing churches that need to obtain larger properties for their churches. Here are some important tips to keep in mind before agreeing to purchase a property.

1. Have the building inspected.

Church buildings, even relatively new ones, can have all kinds of problems. Before you purchase a new property, be sure you have top-notch inspectors thoroughly check out the physical condition of the building so that you are not surprised with huge bills later.

2. Check the zoning.

Especially when you plan to convert the use of a building—say from a store to a church—it is important to know that the location of the building may be used for church services.

3. Check for liens.

Be sure to employ a professional to make sure that there are no liens on the property you want to purchase. You absolutely do not want to be in a situation where you unwittingly take on debt associated with the property you plan to buy—debt you knew nothing about prior to signing those purchase documents.

4. Contact CLA.

Purchasing a new facility for your church is an extremely important venture. Take advantage of the experience of the seasoned attorneys of the Christian Law Association who can help make sure your sale is handled efficiently and that you avoid surprises that may irreparably harm your ministry.

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Why the Need Is Still Great

While our nation has a conservative administration in office, the challenges to religious liberty have not disappeared—they have only shifted. Churches, pastors, and individual Christians are still facing pressure in courts, schools, workplaces, and communities that require both Biblical wisdom and sound legal counsel. CLA remains committed to standing beside God’s people, protecting their right to preach, teach, and live out the Gospel without compromise.

In fact, times of seeming favor can be some of the most dangerous. Opposition to Biblical truth is not bound by political climates, and the freedoms we enjoy today must be diligently guarded for the generations to come. The need for vigilance and preparation is greater than ever, and that is why the work of CLA is so vital. We ask for your continued prayers and financial support as together we labor to ensure that churches and believers remain free to serve Christ faithfully—no matter what direction the culture or government may take in the future.

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Pioneers of Religious Liberty in the United States

One of the exceptional features of the United States is the way that our nation developed a strong tradition of religious liberty. But even in earlier times, religious liberty was not always practiced. For example, people like Obadiah Holmes (1610–1682) was whipped in the Massachusetts Bay Colony for his religious beliefs and activism. Because they had been part of the European model of the State Church, some American colonists believed that the majority could determine the religious practices of the minority.

There is, of course, always a battle between good and evil. When we examine our nation’s rich history of religious liberty, we understand that we have been blessed with many Godly people who have forged our path to religious liberty. Consider the stories of these religious liberty pioneers.

Barton W. Stone (1772–1844) was a preacher who was active in legal battles over religious freedom in Kentucky and Tennessee. Although he was not religious in his youth, he trusted Christ in his early twenties and became an evangelist during the Second Great Awakening.

Stone was a champion for “the Bible alone,” and he believed that individual people had the right to read the Bible and interpret it for themselves. Stone rejected the idea that individuals should be allowed to believe only the official teaching of some churches.

In his “Apology,” Stone boldly argued against the idea that individuals must conform their beliefs to the official positions of established churches, writing, “Is it not better to clear away all the rubbish of human opinions and build the church immediately on the Rock of Ages, the sure foundation which God has laid in Zion?”

Stone further wrote, “We will, that the church of Christ assume her native right of internal government—try her candidates for the ministry, as to their soundness in the faith, acquaintance with experimental religion, gravity and aptness to teach; and admit no other proof of their authority, but Christ speaking in them.” With strong ideas like these, it is clear that Stone would never support government-authorized churches.

Stone’s writings are considered early examples of American declarations of religious freedom. It is clear that the American spirit of rugged independence has important roots in religious liberty. The idea of democratic self-government is inconceivable apart from religious freedom.

James Madison (1751–1836) is known as the “Father of the Constitution,” and he was a strong advocate for religious liberty. Madison believed in the “intangible property of the conscience.” When the Virginia Declaration of Rights was being formed, Madison fought to make a small change of wording that resulted in a big change of meaning. The Declaration originally said that citizens should be allowed to have the “fullest Toleration” of their religion; Madison successfully changed the wording to say that citizens should have “free exercise of religion.”

In the 18th-century culture of Virginia, “fullest Toleration” essentially meant that there would be an official, approved church that would receive special benefits, and other religions would be merely allowed to exist. But by using the language “free exercise of religion,” everything changed. There would be no official church with others considered less significant. Instead, all citizens would be allowed to practice their religion as dictated by their conscience, not as permitted by the government.

When Virginia was considering the advantages of an official state church supported by tax dollars, Madison famously wrote his “Memorial and Remonstrance” to right this legislation. In his first point, Madison wrote that “Religion or the duty which we owe to our Creator…can be directed only by reason and conviction, not by force or violence.” In his second point, he specifically advocated for keeping the government out of religious decisions, writing, “if Religion be exempt from the authority of the Society at large, still less can it be subject to that of the Legislative Body.” In his fifteenth and final point, Madison wrote clearly: “The equal right of every citizen to the free exercise of his Religion according to the dictates of conscience is held by the same tenure with all our other rights.”

William Jennings Bryan (1860–1925) was born in Salem, Illinois; and he became a prominent politician. Bryan would become a member of the House of Representatives, run for president three times, and serve as Secretary of State from 1913–1915. A skilled orator, he was famous for his “Cross of Gold” speech that eloquently explained his view of economic policy.

Midst all this political activity, Bryan’s faith was very important to him; and he believed that the teaching of Darwinism threatened both religious and humanitarian values. In 1925, he famously served as the prosecutor in the Scopes Trial, a landmark case that tested the legality of anti-evolution laws in public schools. This trial, the first to ever be broadcast on live radio, created a media frenzy as high school teacher John Scopes was accused of violating Tennessee’s Butler Act, which prohibited the teaching of human evolution in public schools.

The trial was part of the fundamentalist-modernist controversy, and Bryan believed in the importance of supporting a literal understanding of the Genesis account of creation. Because of his open religious fervor, many attempted to minimize his intellect and claim that he was out of the mainstream. In spite the obstacles, Bryan poured his heart and soul into defending religious liberty in the early twentieth century.

For over fifty years, the attorneys of the Christian Law Association have labored to defend religious liberty in these United States. We understand that the fabric of religious freedom in our nation would not even exist without the labor, strength, and courage of many religious freedom pioneers who preceded us. We are thankful for our Christian heritage, and we honor the memory of all those who helped make religious freedom in America a reality.

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Early Religious Liberty Advocacy in America

Religious Liberty

Religious freedom is one of the foundational principles of the United States, with roots stretching back to the colonial and founding eras of the 1600s and 1700s. During this time, many American colonies had official churches and often restricted those with differing beliefs. A pioneering advocate for religious liberty was Roger Williams, founder of Rhode Island, who courageously promoted the separation of church and state—an idea revolutionary for its time. This principle eventually became a vital part of the First Amendment to the U.S. Constitution in 1791, guaranteeing the free exercise of religion and forbidding the government from establishing a national religion.

As America grew in the 19th century, religious liberty faced new legal challenges. These included controversies over Sunday laws, church property disputes, and the protection of minority faiths. It was during this era that attorneys and judges began to shape the modern interpretation of the First Amendment’s religious clauses. Among these influential figures was Joseph Story, who served as an Associate Justice on the U.S. Supreme Court from 1811 to 1845. Justice Story was a respected legal scholar and the youngest person ever appointed to the Supreme Court. His opinions helped define the delicate balance between government authority and religious freedom, setting lasting legal precedents that have guided religious liberty protections in the centuries since.

The early advocacy of Roger Williams and the judicial wisdom of Justice Joseph Story established a strong foundation for religious liberty in America. Their work reminds us today of the importance of safeguarding the free exercise of faith while maintaining a government neutral toward religion. As we reflect on these origins, we recognize that protecting religious freedom remains as vital now as it was during the nation’s earliest days.

Stand with Us to Protect Religious Freedom

Religious liberty is a cornerstone of our American heritage—one worth defending every day. Join us in supporting the ongoing fight to uphold these vital rights for all believers. Stay informed, pray for our nation’s leaders and courts, and consider partnering with organizations dedicated to preserving religious freedom. Together, we can ensure that the legacy of advocates like Roger Williams and Justice Joseph Story endures for generations to come.