Contributions to Missionaries

by Peggy
(Barberton, OH)

I know that the IRS says that you cannot give to individuals and be deductible by the donor - does this apply to missionaries? Our church gives to specific Global Partner missionaries and several others. When tithe envelopes show a missionaries name, is this tax deductible to the donor? The church then send out funds at the end of the month to the organization that the missionary is under, but lists the amounts collected for each missionary.