| If a donor designates or restricts funds for a specific church project or purpose, what happens if the project or purpose never materializes? It's a challenging question. Richard Hammar devotes a large portion of his chapter on charitable contributions to restricted giving in the annual Church & Clergy Tax Guide, so it's obviously a complicated subject. A case in Mississippi reveals just how complicated—and the case's outcome sheds light on how churches should act when a restricted contribution can't be honored. Does a church need to refund the contribution under such a scenario? Thanks to the court's exhaustive review of legal precedent and its own conclusions, we now have a better idea of the answer to that question. Rich's coverage is thorough and insightful, as always. It's a must-read for every church, since restricted contributions are a likely occurrence. Also this week: A murder confession to a pastor is not considered privileged, rules the Supreme Judicial Court of Maine. The Lord bless you and keep you, | 