"If I make a contribution in early January 2022, can I claim it on my 2021 taxes?"
No, charitable contributions must be claimed in the year in which they are made.
If I mail my contribution to the church in December 2021, but it doesn't reach my church until January 2022, for which year should I claim it?
On your 2021 tax return. A check that is mailed to a charity is deductible in the year the check is mailed (and postmarked), even if it is received the following year.
Can I deduct the value of volunteer work I do for the church?
No, the value of personal services is never deductible as a charitable contribution. However, non-reimbursed expenses you incur in performing services on behalf of a church or other charity may be deductible. For instance, on your 2021 tax form, you can use a "standard mileage rate" of 54 cents per mile to compute a deduction for any miles you drove in 2021 while performing services for your church. Be sure to maintain accurate records.
Is there a limit to the amount of contributions I can deduct on my taxes?
Yes, a contribution deduction ordinarily cannot exceed 50% of a donor's adjusted gross income. However, donors who exceed these limits may be able to "carry over" their excess contributions and deduct them in future years.
