How to Handle Contributions and Offerings with Accountability
- Bob Swetz, CPA

- May 22
- 3 min read

Handling contributions and offerings is about more than just collecting money. It’s about trust.
People give because they believe in the mission. They give because they want to be part of something meaningful. And they expect that what they give will be used wisely and ethically.
Whether you're part of a church, nonprofit, or any organization that accepts donations, managing those funds with accountability isn't just a good idea. It's essential. It protects the integrity of your mission and builds long-term credibility with your supporters.
So how do you do it? How do you handle contributions and offerings in a way that makes people feel confident their support is in good hands? Here are a few best practices that organizations of all sizes can follow.
1. Start with Clear Policies
Before any money is collected, it’s important to have policies in place that define how contributions are handled. These policies should cover everything from how donations are received and recorded to how they’re deposited and spent.
Clear policies don’t just help with day-to-day operations. They also serve as a safety net when something unexpected happens. With written guidelines, everyone involved knows what to do and what’s expected of them.
2. Use a System That Tracks Every Dollar
This is where a lot of organizations stumble. Maybe contributions are counted by hand and recorded in a notebook. Maybe there’s a spreadsheet that only one person understands. That’s a recipe for confusion—and worse, it can lead to accidental errors or mismanagement.
Using an accounting system or donation management software can make this process cleaner and more transparent. Every donation should be tracked from the moment it’s received to the moment it’s allocated. You should be able to show where the money came from, where it went, and how it was used.
3. Set Up Internal Controls
Internal controls are procedures that reduce the risk of errors or fraud. A common one is the “two-person rule” when handling cash or checks. This means no one person is ever alone with the money, whether they’re counting it, depositing it, or reconciling it.
Other controls include regular reconciliation of records, limiting access to financial systems, and routine reviews by someone who wasn’t involved in the original transaction. These aren’t signs of mistrust—they’re smart checks and balances that protect everyone involved.
4. Provide Regular Reports
Donors want to know how their money is being used. So tell them. Not once a year in a complicated financial report full of charts and jargon, but regularly, in ways they can understand.
That might mean quarterly updates in newsletters or a simple report shared during a board meeting. The more transparent you are, the more confident your donors will be. And that confidence often leads to ongoing support.
5. Be Prepared for Audits
Nobody loves audits, but being audit-ready is one of the best ways to show that your organization takes financial stewardship seriously. Keep detailed records of all contributions, receipts, and disbursements. Document your policies and procedures. When everything is organized and up-to-date, an audit doesn’t have to be stressful. In fact, it can be an opportunity to strengthen your practices even further.
6. Say Thank You—and Mean It
This might sound like a small detail, but it matters. When people give, they’re not just giving money. They’re giving trust, hope, and support for your mission. A sincere thank you acknowledges that.
Beyond being courteous, timely thank-yous are also part of accountability. For tax-deductible donations, they provide documentation donors need for their records. More importantly, they help build lasting relationships with your supporters.
Accountability Builds Credibility
At the heart of all these practices is one simple idea: accountability builds credibility. When donors know their contributions are handled with care and transparency, they’re more likely to give again—and to tell others why they trust your organization.
Whether your contributions are five dollars or five million, every offering deserves to be treated with integrity. Not just because it’s the right thing to do, but because trust is the currency that fuels every mission.
And when people trust you with their resources, they’re really trusting you with their belief in something bigger. That’s a responsibility worth handling well.




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