Year-End Contribution Rules

Here is a memo you can share with your donors that explains the year-end rules and deadlines regarding contributions.

To ensure the deductibility of your church contributions, do not file your 2022 income tax return until you have received a written acknowledgment of your contributions from the church. Under IRS rules, you may lose the deduction if you file your tax return before receiving the written acknowledgment from the church.

(Canceled checks are no longer considered by the IRS as proof of a contribution.)

For a contribution to be included on your 2022 contribution statement, the contribution must be delivered to the church (or postmarked) on or before December 31, 2022.  No exceptions! Contributions received after this date – regardless of the date of the check – will be recorded on your 2023 contribution statement.

Also, the IRS permits taxpayers to deduct either the actual transportation costs incurred in performing charitable work, or a standard mileage rate of 14 cents per mile.