I am concerned about giving to congregations of "pass-through" funds by a member, often to avoid perceived potential for "mis-direction" by the congregation.
It is a form of "money laundering" that bothers me, and (again) is often not correctly accounted for by the congregations. Some use this to justify their "tithe" while getting credit via their local congregation. It is troubling to me.
Depending on what you are referring to here, exactly, it could even be illegal for a giver to do this and still take a charitable tax deduction. I am treasurer of our congregation so I did some reading when I took on the task.
For instance, if you have a scholarship fund for college or high school kids -- people can donate specifically to the scholarship fund, but they have no say in who gets the money -- it has to be a congregational decision in order for the donation to be tax deductible to the giver. If there are no congregational funds for scholarships this year, but someone wants to donate $1000 to go to Sally so she can get a matching scholarship from her Lutheran college (many do this if it's a congregational scholarship), the giver can't direct it that way and call it a church donation. They can only give to the general scholarship fund and hope the scholarship committee who awards scholarships doesn't have to split it between too many kids ...
Same thing with other non-tax exempt causes; we had a couple of families at our church who took it upon themselves to rent a room for a local homeless man in town last winter. If they had given the money to me as church treasurer and had me write the rent checks from the church, that sort of passthrough would not be allowed unless the congregation or a committee of the congregation charged with dispensing benevolence monies made that decision independent of the request of the givers (in which case they could specify the homeless fund in their giving).
The difference between buying paraments and giving those to the church v.s. giving money to the church in order to buy paraments is that the former is not tax-deductible and the latter is, because buying paraments in that case would be a congregational decision (supposedly) -- even if directed to do so, the church doesn't HAVE TO use that money for what is specified, but we all know there would be some 'splainin' to so if they accepted the money and didn't. If you don't need or want new paraments , don't accept the donation that is specified for them. In the case of a gift from a will that is specified, I would hope, unless the congregation is actively raising money for something specific at the time of the death, that the lawyer who drew up the will would advise against being so specific because in some cases it leaves the congregation in the uncomfortable position of having to refuse the gift because they can't or don't want to use it for what it was specified for.
Debbie Hesse