Gift Acceptance Policy Statement

Alpine First Baptist Church, in the exercise of its religious and charitable purposes, may accept gifts subject to the following Gift Acceptance Policy:

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General Provisions

All gifts received by the church are administered by the elders, or their designee(s).

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No gift shall be accepted that is contrary to the mission and faith of the church or would otherwise jeopardize the church losing its status as a charitable organization under the Internal Revenue Code.

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Unrestricted and restricted gifts may be received by the church. The church shall only accept such restricted gifts that align with the purposes of the church's approved restricted funds. All other restricted funds are subject to the approval of the elders. No restricted gifts designated to a specific individual shall be accepted. 

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Cash and qualifying noncash gifts may be received by the church. The church shall not accept such noncash gifts that would be too difficult or expensive to manage or would result in any unacceptable consequences for the church. Donors are strongly encouraged to utilize the Louisiana Baptist Foundation for noncash gifts to benefit the church.

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The elders shall have the exclusive authority to determine if a gift is in compliance with the church's Gift Acceptance Policy.

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Restricted Funds Provisions

Restricted gifts may be spent in accordance with the primary or secondary purposes associated with each particular fund. The following are the only approved restricted funds of the church:

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• Annie Armstrong Offering Fund:  The primary purpose of the fund is to support the North American Mission Board.

• Georgia Barnette Offering Fund:  The primary purpose of the fund is to support the missions and ministries of the Louisiana Baptist Convention.

• Lottie Moon Offering Fund:  The primary purpose of the fund is to support the International Mission Board.

• Benevolence & Compassion Fund:  The primary purpose of the fund is to provide aid to those in need within the church and throughout the community facing hardship or as an expression of compassion. This includes gifts designated for the church's ministry to provide food and other basic necessities to families in need throughout the community (i.e., food pantry). Its secondary purpose is to support to the church's mission & outreach activities.

• Missions & Outreach Fund: The primary purpose is to support the mission & outreach activities of the church. This includes missionary mobilization, equipping, and support, church planting, replanting, and revitalizing, training indigenous pastors and other leaders, translating the Bible and other resources, etc. This also includes evangelistic events and activities intended to display the love of Christ and provide an opportunity for evangelism.

• Vacation Bible School Fund: The primary purpose of the fund is to support the church’s Vacation Bible School or other similar summer-based discipleship and outreach efforts toward children. Its secondary purpose is to support the church’s discipleship activities or its mission & outreach activities.

• Student Ministries Fund: The primary purpose is to support the church's ministry to children (age 0 - 18) and young adults in college. References to the "children's ministry," "kids ministry," "youth ministry," or "collegiate ministry" shall refer to the student ministries. The secondary purpose is to support the church's discipleship activities or its mission & outreach activities.

• Discipleship Fund: The primary purpose is to support the church’s discipleship activities.

• Facilities Fund: The primary purpose is to support the maintenance and improvements of the church’s facilities and other fixed assets.

• Cemetery Fund: The primary purpose is to support the maintenance and improvements of the church’s cemetery. The secondary purpose is to support the church's facilities and other fixed assets.

• Alpine Christian School: The primary purpose is to support the expenses of Alpine Christian School. The secondary purpose is to provide assistance to members and others with educational costs.

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The elders of the church may release or modify a restriction imposed by a donor if such has become unlawful, impracticable, wasteful, or impossible to achieve, if the restriction impairs the management or investment of the funds, or if, because of circumstances not anticipated by the donor, a release or modification of the restriction will further the purpose of the gift. This includes if the particular restricted fund is closed, merged with another fund, or the purpose is subsequently redefined.

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​​​​​Donors are free to suggest distributions from a restricted fund; however, such suggestions shall be deemed advisory rather than mandatory in nature. The elders may consider suggested disbursements, but in no event are they bound in any way to honor them. As a result, donors will not be entitled to a return of their restricted gifts on the ground that the church failed to honor their suggestion.​​