1. Arctic Barnabas Ministries (ABM) is a registered 501(c)3 nonprofit organization exempt
from Federal income tax. All contributions to ABM are tax deductible as allowed by law.
There are no goods or services provided in exchange for contributions. All financial gifts
received are treated as tax-exempt donations belonging fully to the control and
discretion of Arctic Barnabas Ministries.
2. To qualify as a deduction from taxable income, a charitable donation cannot be in
payment for goods or services. Therefore, there is generally no basis for a donor to
request a refund of a donation. To make an exception for one donor can disqualify the
deductibility of donations from other donors. Arctic Barnabas Ministries will not make
any such refund except as provided in this policy.
3. A donation made in support of a specific special Board of Directors approved project
should be spent by Arctic Barnabas Ministries only for that support. If the project is
cancelled, the donation cannot be spent as intended by the donor. In this case, the
Treasurer is authorized to make any requested refund of such a donation without
seeking action of the Board of Directors. However, the Treasurer must report any such
refund to the next meeting of the Board of Trustees.
4. Except as provided in Section 3, the Board of Trustees must explicitly act on each
request for a refund of a donation. When considering such requests, the Trustees shall
act to preserve the deductibility of non-refunded donations and to protect Arctic
Barnabas Ministries’ status as a tax-exempt, public-benefit corporation. This means that,
in general, the Trustees will not grant a refund that was requested merely because the
donor or the donor's family was unable to participate or otherwise directly benefit from
the sponsored program or project.