Cash donation

Churches of Christ Overseas Aid (COCOA) provides development aid, education and medical services for the poor, emergency relief, caring homes for orphans, and assists people to move from dependence to independence. Gifts to Churches of Christ Overseas Aid (COCOA) are uilised for assisting with community development or relief activities in our overseas partner settings.

These donations are tax deductible and must be utilised for specific criteria. Below is the definition and criteria that GMP use to define what can be tax deductible through COCOA.

"Development in its broadest sense means a comprehensive economic, social, cultural and political process which aims at the constant improvement of the well-being of the population and of all individuals on the basis of their active, free and meaningful participation in development and in the fair distribution of the benefits that result from this process. Development projects or activitie should aim to produce benefits that are sustainable - that is, benefits that will endure after development assistance has ceased.

Relief means the provision of basic support to people in emergency situations - for example, natural phenomena such as earthquakes or chronic disasters such as famine or conflict. Relief measures are usually temporary and are directed at providing life sustaining assistance or short-term recovery assistance aimed at putting people back on their feet. Relief is provide to groups of people, such as communities, directly affected by disaster."