Can a pastor deduct the price of items bought for individuals as charitable contributions since he is doing this as a representative of the church?

[Gene 01]

I am the pastor of a very small church. As pastor, I sometimes meet people who are in immediate need of help. Can I, as a representative of the church, deduct items bought for these individuals as contributions to the church since I am rarely reimbursed?

[JulieR · Accepted solution]

No. Only contributions made directly to an exempt organization, such as your church, qualify as deductible charitable contributions.