Is a church considered a charity

[preacher11]

is it under the 30% charity rule

[Anonymous_]

Is a church considered a charity

See https://www.irs.gov/instructions/i1040sca#en_US_2022_publink53061xd0e1287

Most churches are, yes.

[Opus 17]

Churches are "50% organizations".

The designation of an organization as a 50%, 30%, or 20% organization affects how much you can deduct in one year if you make a very large donation.  30% and 20% organizations are uncommon. See page 14 here.

https://www.irs.gov/pub/irs-pdf/p526.pdf

If your total charity donations are less than 20% of your income, you don't have to worry about the designations of the groups you donate to.  

[MaryH3]

Yes, a church is considered a charity.   

Regarding your question about the 30% charity rule, the total of your church cash donations plus all other charitable contributions you make during the year typically cannot exceed 60 percent of your adjusted gross income (AGI). 

If it does, then you cannot deduct 100 percent of your donations in the current tax year. However, the amounts you can't deduct this year can be used as a deduction over the following five years until it is used up, but not beyond that time.

For more info, see this TurboTax article.

@preacher11