That depends: For an individual cash contribution of under $250: You must have a bank record (such as a canceled check) or
Yes, a contribution deduction ordinarily cannot exceed 50 percent of a donor’s adjusted gross income (a 30 percent rule applies in some
That depends. “Designated contributions” are those made to a church for a specific purpose. If that purpose is an approved project or
No, assuming you received benefits (e.g. lodging, instruction, materials) worth $135 or more. Contributions generally are deductible only to the extent they
No. The value of personal services is never deductible as a charitable contribution. However, unreimbursed expenses you incur in performing services on
If I mail my contribution in December year x, but it doesn’t reach the church until January year y, which year should I claim it?
On your “year x” tax return. A check that is mailed is deductible in the year the check is mailed (and postmarked), even
No. Contributions must be claimed in the year in which they are delivered.