Description
Help your church answer year-end giving questions and understand the charitable contribution rules that affect your donors.
What are the IRS rules for charitable contributions to churches in 2026? When must donations be made to qualify for a tax deduction? What documentation is required for cash gifts, noncash contributions, and donations from individual retirement accounts (IRAs)?
In this practical PDF resource, CPA Elaine Sommerville, senior editorial advisor for Church Law & Tax, answers 11 common questions about charitable giving, tax deductions, and IRS documentation requirements for the 2026 tax year.
Expanded for 2026, this updated edition includes additional guidance on noncash contributions, including donations of personal property and real estate, as well as qualified charitable distributions (QCDs) from IRAs.
What’s Inside?
Get straightforward answers to questions about:
- Year-end giving deadlines: When contributions must be made or mailed to qualify for a 2026 tax deduction.
- Charitable contribution deductions: Rules and limitations affecting taxpayers who itemize and those who don’t.
- Church donation receipts: What records and written acknowledgments the IRS requires.
- Restricted gifts: How contributions designated for benevolence funds or individual missionaries are treated.
- Volunteer expenses: Which unreimbursed expenses may qualify for a deduction.
- Noncash contributions: What churches and donors should know about gifts of clothing, furniture, vehicles, and other personal property.
- Real estate donations: Important considerations involving documentation, appraisals, and due diligence.
- IRA charitable contributions: How qualified charitable distributions work and how churches should acknowledge these gifts.
A Practical Resource for Your Church and Its Donors
Church treasurers, financial administrators, pastors, and stewardship leaders regularly field questions about year-end giving and charitable contribution tax rules.
This resource helps church leaders understand the applicable requirements, provide accurate information to donors, and prepare for the upcoming tax-filing season.
The downloadable PDF can be printed or shared through church bulletins, newsletters, and other donor communications.
Included with Advantage Membership
Church Law & Tax Advantage members receive this resource at no additional cost as part of their membership.
Advantage Membership also provides access to the online Church & Clergy Tax Guide and other trusted resources covering the legal, tax, financial, and operational questions churches face throughout the year.
This resource is delivered in two formats to make sharing simple:
- PDF version: Print and distribute through church bulletins, newsletters, mailboxes, or contribution statements.
- JPG version: Perfect for digital communication—share easily through email or e-newsletters.
