Caring Well: A Guide to Church Benevolence
By America Kimlinger
As the Church, we’re called to care for our congregations and our communities. Through acts of love, kindness, and generosity, we become the hands and feet of Jesus, especially in times of distress. This mission, commonly referred to as benevolence, is foundational to the Church’s identity.
In Matthew 25, Jesus draws a striking image of a shepherd separating sheep and goats. Those on His right are welcomed into His kingdom because they fed the hungry, clothed the naked, and cared for “the least of these.” In contrast, those who ignored these needs are turned away. Jesus makes it plain: what we do or do not do for the least among us, we do or do not do for Him.
But the question many churches face today is not only how to meet needs, but how to do so wisely, legally, and sustainably, especially in times of heightened uncertainty like the one we are navigating.
The Growing Pressure on Immigrant Churches
As deportation efforts continue, fear and uncertainty are rippling through congregations. In response, churches are not only preaching hope, they’re actively living it out. Across the country, we’re seeing ministries rise to meet the needs of their communities in deeply personal and courageous ways.
Recently, at a conference, I heard a powerful testimony from a church in Minnesota that wrote a letter to a member facing deportation, affirming their character and involvement in the church. The judge read the letter and decided to grant an extension—an incredible reminder of how meaningful pastoral support can be in moments of crisis.
Other churches provide emergency assistance for rent, groceries, or transportation while bearing the growing burden of rising benevolence needs and limited financial capacity. Even so, they press on, driven by a deep commitment to caring for the most vulnerable in their communities.
At a church near Boston, the benevolence fund meant to cover the whole year was nearly depleted by April. “If a family member has been detained, the church tries to mobilize to help,” shared its pastor. Many families are afraid to go to work, and if they don’t work, they don’t get paid.
Other churches across the country, from San Antonio to Los Angeles, are seeing similar trends: diminished fundraising, increased demand for help, and growing emotional strain. Pastors are counseling people through trauma, paying bills out of benevolence funds, and facing mounting pressure to maintain ministry in the face of shrinking resources.
Now is the time to structure your generosity with purpose and protection. Let’s explore how you can do that well and why it matters more than ever.
How the IRS Defines Benevolence
To build a successful program, you must first understand how the IRS views benevolence.
Under Section 102, benevolence is defined as a gift given from “detached and disinterested generosity,” flowing from “charity or like impulses.” If given within these boundaries, such a gift is not taxable to the recipient, and the church is not required to issue a Form 1099-MISC.
However, not everyone qualifies to receive this kind of assistance.
Who qualifies for benevolence?
Income Tax Regulation 1.501(c)(3)-1(d)(2) describes charitable recipients as people “unable to care for themselves due to sudden and severe or overwhelming financial burdens arising from events beyond their control.”
Further, Regulation 1.170A-4A(b)(2)(ii)(D) defines the “needy” as those lacking the necessities of life—whether physical, mental, or emotional—due to poverty or temporary distress.
This would include:
- Individuals or families affected by deportation, job loss, or medical crisis
- Church members experiencing homelessness, hunger, or urgent utility needs
Who does not qualify?
Treasury Regulation 53.4958-39(b) outlines “disqualified persons” as those with substantial influence in your church (e.g., board members and their close family). These individuals are prohibited from receiving financial benefits like benevolence. Doing so could trigger an excess benefit transaction, risking penalties.
Four Steps to Build a Compliant and Effective Benevolence Program
If your church is feeling the strain of increased need, it’s time to move from informal giving to a structured, secure Benevolence Program. Here's how:
- Create a Benevolence Committee
This committee is responsible for crafting a mission statement and benevolence policy. They also review the needs presented to the church from those in need and determine the best course of action for meeting those needs through the benevolence fund. This committee is ultimately responsible to the board of directors. If you are unable to create a benevolence committee then the board of directors will assume all responsibilities. - Define How You Will Serve
You need to determine the specific kinds of resources that your benevolence program will offer. When determining the types of resources/assistance you will offer, you want to keep your mission statement and program goals in mind. - Adopt a Written Benevolence Policy
It is imperative that you adopt a benevolence policy that provides guidance and structure for the procedures in implementing your benevolence program. Every church and ministry that goes through the StartRIGHT® Program receives this policy. If you have further questions or need assistance with this policy, feel free to give us a call at 770-638-3444 - Use a Benevolence Request Form
You should require that anyone requesting benevolence from your church or ministry complete a benevolence application/request form. This application/request form will help your benevolence committee (or board of directors) identify and meet the needs of those in your church and in your community.
Structuring Compassion
Caring for others is at the heart of ministry, but doing so effectively requires more than good intentions. Creating a benevolence program that meets legal requirements and your community's real-world needs doesn’t have to be overwhelming. That’s why we created the Called to Care Suite, a customizable resource designed to help churches establish a benevolence program that honors spiritual and legal stewardship.
Responding to the Moment
Now more than ever, the Church is called to rise with both generosity and wisdom. Though the season may be challenging, the Church has always been resilient. With prayerful planning, compassionate hearts, and intentional structure, we can shine the light of Christ and serve with grace and confidence.
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