Are Donations to Churches Tax Deductible?

Donations to churches can be tax deductible, with the actual financial benefit depending on several factors. The Internal Revenue Service (IRS) provides specific guidelines that determine whether a contribution qualifies, how much can be deducted, and what records must be kept. Understanding these rules helps ensure your generosity provides a tax advantage.

Qualifying for the Deduction

For a donation to a church to be tax deductible, the church must be recognized by the IRS as a qualified organization. This typically means it operates as a 501(c)(3) public charity.

Churches are generally considered tax-exempt automatically by the IRS if they meet the requirements of Section 501(c)(3). Many churches still choose to apply for 501(c)(3) status to provide assurance to their congregation and donors that their contributions will be tax deductible. This formal recognition also increases the organization’s transparency, as it typically involves filing an annual tax return (Form 990) which is publicly available.

To verify if an organization is qualified to receive tax-deductible contributions, individuals can often use the IRS Tax Exempt Organization Search tool. However, because churches are automatically considered tax-exempt if they meet the criteria, they may not always appear in this public database.

Understanding Your Tax Benefit

The actual tax benefit from donating to a church depends significantly on whether you itemize deductions or take the standard deduction. Charitable contributions are only deductible if you itemize deductions on Schedule A.

The vast majority of taxpayers opt for the standard deduction, which is a fixed amount that reduces taxable income. If your total itemized deductions, including charitable contributions, do not exceed the standard deduction amount for your filing status, then your church donations will not provide a direct tax reduction.

For instance, in 2025, the standard deduction is $15,000 for single filers and married persons filing separately, and $30,000 for married couples filing jointly. Unless your combined eligible itemized deductions (which can include mortgage interest, state and local taxes, and medical expenses, in addition to charitable contributions) are greater than these amounts, claiming the standard deduction will typically result in a lower tax liability.

When taxpayers do itemize, there are limitations on how much can be deducted based on a percentage of their adjusted gross income (AGI). Cash contributions to public charities, including churches, are generally limited to 60% of your AGI. Contributions of non-cash property may have lower limits, such as 50% or 30% of AGI, depending on the type of property and the organization. If your contributions exceed these AGI limits in a given year, you can typically carry over the excess amount and deduct it in subsequent tax years, for up to five years.

Documenting Your Contributions

Accurate record-keeping is essential for substantiating charitable contributions to the IRS. For any cash contribution, regardless of the amount, you must maintain a bank record, such as a canceled check, bank statement, or credit card statement, or a written communication from the church. The written communication must show the church’s name, the date, and the amount.

For contributions of $250 or more, whether cash or non-cash, you must obtain a contemporaneous written acknowledgment (CWA) from the church. This acknowledgment must state the amount of cash contributed and describe any non-cash property. It must also indicate whether the church provided any goods or services in return for the donation and, if so, provide a description and a good faith estimate of their value. “Contemporaneous” means you must receive this acknowledgment by the earlier of the date you file your tax return or the due date (including extensions) for filing your return for the year the contribution was made.

If you donate non-cash property, additional rules apply. For non-cash donations under $250, you need a receipt from the church detailing its name and address, the date of contribution, and a description of the property. For non-cash donations over $500, you must also complete Form 8283 and attach it to your tax return. If the non-cash donation is valued at over $5,000, a qualified appraisal is generally required, and you must complete Form 8283, which needs to be signed by the appraiser and the donee organization.

Specific Contribution Scenarios

Non-cash property donations, such as stock, real estate, vehicles, or household items, are generally valued at their fair market value (FMV) at the time of the contribution. Fair market value is typically the price a willing buyer would pay to a willing seller.

While the value of your time or services volunteered to a church is not tax deductible, you may be able to deduct unreimbursed out-of-pocket expenses directly related to your volunteer work. These deductible expenses can include:
Cost of gas and oil for car use (14 cents per mile)
Parking fees
Tolls
Cost of uniforms not for everyday wear

These expenses must be incurred solely due to your volunteer service and not reimbursed by the church.

When a donor receives a benefit in return for a contribution, it is considered a “quid pro quo” contribution. In these cases, you can only deduct the amount of your contribution that exceeds the fair market value of the goods or services received. For example, if you pay $100 for a fundraising dinner ticket that has a fair market value of $40, only $60 is considered a deductible contribution.

If the total payment (not just the deductible portion) for a quid pro quo contribution is more than $75, the church must provide a written disclosure statement. This statement must inform you that the deductible amount is limited to the excess of your contribution over the value of the benefit received and provide a good faith estimate of that benefit’s value.