DEDUCTING YOUR CHURCH GIVING

If you want to deduct donations to your church, you’ll need to have "proper" records. And that includes your smaller donations. It used to be you only needed something to back up gifts of $250 or more. But now you need a receipt even if you just toss a few bucks in the offering plate. Proper documentation would include a check, bank copy of the check, electronic funds transfer record, credit card or credit union statement, payroll stub or W-2 in the case of a payroll deduction. These records must indicate the charity name, the amount, and the date the donation was given. A written letter from the charity or church with the information also acceptable. You don't have to submit the information with your tax return. Just be able to produce it if you are audited. There’s more info charitable giving on IRS Publication 526 and 562.