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General tax rules state that if a donor wants their gift to be tax deductible, the donor must transfer control over their gift to the church. Gifts that are designated for the benefit of a specific individual or individuals are not tax-deductible.
About Form 8283, Noncash Charitable Contributions. Internal Revenue Service.
The total of your church cash donations plus all other charitable contributions you make during the year typically cant exceed 60% of your adjusted gross income (AGI). However, the amounts you cant deduct this year can be deducted on one of your next five tax returns.
Churches are essentially cooperative organisations in a similar sense to sporting or self-improvement clubs and societies. In fact, unlike those groups, Churches dont require a contribution in order to participate, regardless of whether or not they recommend a level of giving. These donations are therefore not taxed.
As per the latest tithing statistics, the average weekly donation per US churchgoer is $17 which equals a yearly donation of $884 per person. This can be a crucial source of funding for a church when built with the right approach toward recurring giving.
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For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property other than cash contributed.
Church Donation Letter Sample #7: Donor Acknowledgement Dear [congregants name], On behalf of [churchs name], thank you for your contribution! We have received your donation of [donation amount] through [means of donation]. Your support will allow us to further our community and fund important upcoming projects.

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