Church Tax Information
Written acknowledgement of charitable gifts received by the church must be provided to donors. The acknowledgement must include the following:
• Name of the church
• Amount of the cash contribution
• Statement that “no goods or services were provided other than intangible religious benefits.”
Statements must be sent no later than January 31st for gifts received for the prior year.
Charitable contributions must be received no later than December 31st to be included in that year’s contribution. If it is mailed by the donor, it must be postmarked by December 31st.
Donors are responsible for obtaining written acknowledgement from a charity for any single contribution of $250 or more before the donor can claim the contribution on their federal income tax return.
For non-cash contributions, a letter should not state the value of the donation. It should still include the IRS statement.
For more information, see the following IRS publications:
Publication 1771 – Charitable Contributions Substantiation & Disclosure Requirements
Publication 526 – Charitable Contributions
Publication 561 – Determining Value of Donated Property