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Child Evangelism Fellowship® will make every effort to honor the contribution designation of the donor, yet contributions must be under the direction and control of CEF. CEF has the discretion to determine how to best use contributions to carry out its functions and purposes. Such control of the funds by CEF is required to ensure the donor’s contributions satisfy requirements for tax-deductibility. 
CEF of Georgia is a nonprofit organization exempt under Section 501(c)(3) of the Internal Revenue Code and contributions are deductible to the extent allowed by law.