@jdfkin
I should also point out for the sake of completeness, that even if the church owned the vehicle, depreciation would be largely irrelevant. I assume the church is a nonprofit organization. Churches are not even required to file form 990 as required by non-religious nonprofit organizations. If you don’t pay income tax, the ability to subtract the vehicle cost from your taxable income is irrelevant.
The only time depreciation would be relevant is if the church paid unrelated business income tax because it was involved in non-religious business activities, and even then, the vehicle could only be depreciated to the extent that it was used for those unrelated taxable business activities.
