There are certain things for which the church cannot issue a receipt. A receipt must not be issued for services, fees or commissions. If someone provides a service that was requested and agreed upon by the church, the person providing the service should not just be issued a charitable receipt. An invoice should be submitted, paid by the church and then a donation made in the normal manner.
There are times when the church should decline a gift and consequently not issue a receipt. (See Gifts in Kind section). A donation should be declined if it is intended by the donor to be for a specific purpose which does fit in the ministry plan or objectives of the church. Similarly, a gift should be declined if it is subject to unreasonable conditions, presents exposure to potential unacceptable liability, where the appropriate fair market value cannot be determined, where the gift could improperly benefit the donor or where the gift is revocable in any way.