Are Church donations tax deductible?

Donations to a church almost always make the giver eligible for a tax deduction. However, though there can be a tax benefit for those who make financial donations, followers of Christ believe that giving to support God’s work is not an economic issue—it is a spiritual issue. Let me address some common questions:

Does the Old Testament call to tithe apply to New Testament believers? The simple answer is Yes. Though some aspects of the Old Testament law were given for a particular place and time (dispensation), the precepts of Scripture are timeless. The Ten Commandments, for example, are still valid. However, in many ways, the New Testament expands on Old Testament principles. The letter of the law commanded Jews to forgive three times—the New Testament teaches we should forgive without limit. 

The letter of the law commanded Jews to love Jews—the New Testament commands Christians to love all. Regarding tithing, the Old Testament commanded Jews to support the Terumah, a tithe to support the priests. Jews were also required to support the Ma’aser, an annual 10-percent tithe on agriculture. Jewish males over 20 were also expected to give the Machatzit Hashekel, a yearly donation of a half-shekel that every Jewish man over the age of 20 was required to support Temple and community needs. Many believe Scripture commanded Old Testament-era Jews to tithe—in reality, expectations regarding giving were much higher.

Christians believe that God desires that we give all we have to support His work. It means we are to live humbly, care for our families, and support God-honoring efforts with our time, talent, and dollars. Christians believe the more we give, the more we will be blessed.

Is it wrong to seek a tax-donation certificate for your support of churches and non-profit charitable organizations? Not at all. Being a good steward of your finances includes taking advantage of the legal tax benefits available to you. However, receiving a tax-donation certificate should not be the goal of giving. Believers are to give as an expression of their appreciation of how much God has given. 

Most churches provide supporters with annual giving statements, which can be used for tax-use purposes. Givers can request church leaders to provide a giving or charitable gift statement at any time. You do not need to be a 'member’ of a particular church to provide financial support and receive a charitable donation receipt.

How are Christians to understand the Old-Testament-based principle of tithing today? Tithing is a timeless, biblical principle that serves as a starting point for believers today. Giving time and treasure to support the Lord’s work honors God. Giving is something Jesus promised God would reward. 

How do I claim charitable contributions for tax use purposes? In the United States, the Internal Revenue Service (IRS) allows for cash donations of less than $250 (and material donations of less than $500) to be noted on an annual tax form without documentation (a standard deduction). Giving exceeding those amounts necessitates filing a charitable donation form along with your yearly tax filing. If audited, the tax filer may be asked to provide documentation for the contribution amount they noted on their tax form. Reputable non-profit agencies are happy to provide donation verification statements. 

Are all churches and God-honoring programs eligible to provide tax donation or charitable gift receipts? In the United States, the answer is No. Only organizations registered with the government as non-profit entities are eligible to provide IRS-approved tax donation receipts. However, believers are to give because God has extended grace—our giving is an expression of our faith and spiritual maturity.