Kiplinger.com has posted an excellent summary of the tax rules for donating to charitable organizations, including churches.

 

The link has been provided below :

 

 

One key item discussed in the article is a new rule that states that all gifts to charity must be substantiated in order to be deductible.  Thus, leaving a loose $20 bill in the offering plate is not deductible, if the church has no way of knowing that you contributed the funds or if the church does not send you a contribution statement at the end of the year.  A better approach is to use an offering envelope or to write a check, so that the gift will show up on your contribution statement.  You may also want to check with your church's treasurer to ensure that you are giving in a way that the church can track, as different churches have different accounting procedures.