@Hal_Al wrote:
@Opus 17 wrote
"If you are donating items to the church, I would call that an item donation rather than a money donation. (Donating DVDs or workbooks would be an item donation)."
I generally agree with that statement. My original answer assumed poster had purchased the items specifically for the Bible class, in which case the expense can be entered as a cash donation. I have revised my answer to clarify.
My opinion is still that if you purchase items for donation, that is an item donation, although the value is the retail price you just paid. The kinds of out pocket expenses you might deduct as a money donation might include travel expenses when traveling to a conference or meeting; or paying for the rental of a carpet cleaning machine to be used to clean the carpets.
I used to deduct items that I purchased as cash, but I was persuaded otherwise by one of the other "Champs" several years ago. It's not a critical distinction, as the ultimate result is the same on schedule A. It may be an important distinction for the CARES act $300 above the line deduction.
