I'm part of a small startup church, limited funds. I paid for the pastor's hotel so he could attend a conference vital to our ministry. Can I take that as a contribution

[rjs · Accepted solution]

No, you can't deduct what you paid. To deduct a charitable contribution you have to pay it to the church or other charitable organization and get a receipt from the organization. You can also deduct your own out-of-pocket expenses when you perform services as a volunteer for the organization. But you can't deduct a church employee's expenses that you paid directly.

In the future, donate the money to the church, and let the church pay the pastor's travel expenses.

[SweetieJean]

and be sure that the church qualifies as a charity. Not all do,

[SweetieJean]

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