The American Association of Lutheran Churches (AALC)

The Lutheran Church—Missouri Synod Inc., including Mission Central (in Mapleton, Iowa), is an IRS registered 501(c)(3) tax-exempt charity.

A contribution designated (restricted) for a specific purpose, when accepted, will be used only to fund expenses related to that purpose. Occasionally, we may receive more in contributions for a particular purpose than can be wisely applied to it in the foreseeable future or the purpose may cease to be feasible. In these situations, the LCMS will make reasonable attempts to contact contributors to apply their contribution toward another aspect of ministry that aligns closely the contributor’s goals and values. If a contributor cannot be contacted, the LCMS will use the gift to meet a similar pressing need that most closely matches the contributor's original intent.

Consistent with Synod Board policy and in recognition of a more challenging economic and philanthropic/fundraising environment due to inflationary pressure, not more than 12.5 percent of any charitable contribution will be allocated to administering gifts and communicating with contributors (compared to a not-more-than ceiling of 10.5 percent the previous fiscal year). Contributions received and accepted by the LCMS are deemed to be in agreement with this statement.

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