You enter the total amount for the year. If you have a letter from the church, use the amount on the letter. Otherwise use the amount that was actually deducted from your bank account during the year (the December 31 draft would not qualify).
According to the IRS, to deduct a cash contribution, regardless of the amount, you must have (and keep) one of the following:
1. Bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Bank records may include:
a. A canceled check.
b. A bank or credit union statement.
c. A credit card statement.
d. An electronic fund transfer receipt.
e. A scanned image of both sides of a canceled check obtained from a bank or credit union website.
2. A receipt (or a letter or other written communication such as an email) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution.
3. The payroll deduction records (when applicable).
You can claim a deduction for a contribution of $250 or more only if you have a contemporaneous written acknowledgment of your contribution from the qualified organization.
If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions.
Amount of contribution. In figuring whether your contribution is $250 or more, don't combine separate contributions. For example, if you gave your church $25 each week, your weekly payments don't have to be combined. Each payment is a separate contribution.
For more information see IRS Publication 526
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