IMPORTANT NOTICE: 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 OBCC. IRS regulations require contribution totals in excess of $250 must be substantiated by written acknowledgement from the church. Statements are sent out at the end of January 2023.
For contributions by credit cards, in addition to receiving the OBCC statement, you must keep the credit card statement that shows the name of the charitable organization (OBCC), the amount of the contribution and the date of the contribution.
Remember, you must deliver your check on or by December 31st in order to claim your charitable deduction for 2022. Checks that are placed in the church offering during the service on 1/2/23 will not qualify for a charitable contribution deduction in 2022, even if the check is predated to 2022 or was actually written in 2022. However, under the so-called “mailbox exception”, checks that are written, mailed and postmarked in 2022 will be deductible in 2022 though they are not received by the church until 2023.