Weekly cash church donations -no receipt

[JanetA]

I give small amounts of cash at weekly church services--maybe $5-$10/week or more for special collections. Since it's cash in the donation basket, I have no receipt.  Can I still deduct these for charitable contributions?  It's a little under $200 for the year. 

[xmasbaby0]

Will you have enough itemized deductions to exceed your standard deduction?  If not, the money you are putting in the church basket will have no effect on your tax due or refund.  

STANDARD DEDUCTION

Many taxpayers are surprised because their itemized deductions are not having the same effect as they did on past tax returns.  The new higher standard deduction and the elimination of certain deductions, as well as the cap on state and local taxes have had a major impact since the new tax laws went into effect beginning with 2018 returns.

Your itemized deductions have to be more than your standard deduction before you will see a change in your tax owed or tax refund.  The deductions you enter do not necessarily count “dollar for dollar;” many of them are subject to meeting  tough thresholds—medical expenses, for example, must meet a threshold that is pretty hard to reach.  The software program uses all the IRS rules that apply to the expenses you enter, and it tells you if you have enough to use your itemized deductions or if using the standard deduction is more advantageous for you.  Under the new tax laws, some deductions have been capped—there is a $10,000 limit to the itemized deductions for state, local, property and sales taxes.

Your standard deduction lowers your taxable income.  It is not a refund. 

2019 Standard Deduction Amounts

Single $12,200   (+ $1650 65 or older)

Married Filing Separate  $12,200   (+ $1300 if 65 or older)

Married Filing Jointly $24,400   (+ $1300 for each spouse 65 or older)

Head of Household $18,350  (+ $1650 for 65 or older)

Look on line 9 of your 2019 Form 1040 to see your itemized/standard deduction amount

[JanetA]

Yes, I do have enough deductions to exceed the standard deduction.  Still wondering--is it ok to claim this without a receipt?

[BillM223 · Accepted solution]

The IRS is cracking down on these types of undocumented donations. Having said that, you can still try it, just be prepared for it to be challenged if you are audited.

In the future, I would do one of the following:

1. Ask the church for envelopes with your name or parish ID number and always put your cash donations in the envelope. My church makes envelopes not only for weekly Mass but also for special days.

The church uses these to create a report for all your donations for the year (and year they should send this to you).

2. Lacking that, keep a log of these donations, and make the entries on the day you make the donation. Keep this in your tax file.