The IRS uses the term church to refer to any religious place of worship. Therefore, Christian churches, mosques and temples fall under the church category for tax purposes.
Not every place of worship qualifies for the IRS church distinction. To receive an IRS qualification, the place of worship must have:
- Religious history
- Its own literature, creed or doctrine
- A set worship location
- Elected leaders that lead the service
The IRS will decide whether the church qualifies for tax write-offs. Typically, your donation will be eligible for the tax deduction if your place of worship operates solely for religious and educational purposes. So whether you’re tithing or giving a one-time donation, both instances would qualify for a tax write-off. For the 2023 tax filing year, you can itemize your church donations on
Schedule A.
With the changes for 2021 tax filing, there is no need to itemize your church donations on
Schedule A. Instead, you can deduct up to $300 as a standard deduction as a single filer. Be sure to save your check stubs or receipts when donating to a place of worship.