Can I take a contribution or deduction for a laptop to do my churches finances and pay bills?

[rjs]

If you use a laptop that you own to do work for the church, it is not a contribution and you cannot claim a deduction for it. There is no deduction for the use of something that you own.

If you donate a laptop to the church, for the church's use, you could claim a deduction for the donation. See the section on "Contributions of Property" in IRS Publication 526. You would need a contemporaneous written acknowledgment from the church and you would have to include Form 8283 in your tax return. See "Noncash Contributions" under "Substantiation Requirements" in Publication 526. The church could then allow you to use its laptop for church business.

[Opus 17]

You must donate the item so that the church owns it free and clear, and can do whatever it wants with the item, including selling it, giving it to someone else, or smashing it, and you have no future claim over the item.

If you only donate the use of the item, or if you make a conditional donation (it can stay in the church office but you can take it back if the situation changes) then it is not deductible.