Church giving statements

Every January, church treasurers and administrators put together a giving statement, also called a contribution statement, for each giver. This page covers what it has to say, the wording most churches use, which gifts belong to the year, and a fast way to produce the whole stack from a spreadsheet.

Updated October 2026

What the statement has to say

The IRS rules for churches are the same as for any other charity. For any single gift of $250 or more, the giver needs a written acknowledgment from the church to claim a deduction, and one year-end statement can cover all of their gifts. It has to show:

• the church's name
• the amount of each gift of money
• a sentence saying whether the church provided goods or services in return

For smaller gifts of money, the giver needs a bank record or something in writing from the church showing its name, the date and the amount. Cash in the offering plate leaves no bank record, so for many givers your statement is the only proof they have. List each gift with its date and you have covered both rules.

The wording most churches use

No goods or services were provided in exchange for these contributions other than intangible religious benefits.

“Intangible religious benefits” is the IRS's own term. It means benefits from an organization run exclusively for religious purposes that are not usually sold commercially, such as admission to a worship service. It does not cover education leading to a recognized degree, travel services or consumer goods, which have to be described and valued instead.

Many churches add a second line: “[Church name] is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code.”

Which gifts belong to the year

• Offerings given in person count on the day they are given. The first Sunday of January belongs to the new year, even if the check is dated December.
• Checks sent by mail count on the day they are mailed. An envelope postmarked December 31 belongs to the old year even if it arrives in January.
• Card and online gifts count on the day the charge is made, not the day the money reaches the church's bank.

What to leave off

• Payments for something received. Camp and retreat fees, school tuition, books, meals and event tickets are not gifts. Only the part of a payment that is more than the value received counts.
• Money given for a specific person. A gift earmarked for a particular individual or family generally is not deductible, even when it passes through the church. A gift to the church's benevolence fund, with no particular person named, is different.
• Volunteer time. The value of someone's time or services is not deductible.
• Gifts that aren't money. Stock, vehicles and other property need their own acknowledgment that describes the gift without putting a value on it.

If you are unsure about a particular gift, ask your accountant before the statements go out.

Practical choices

• One statement per household. Couples who give together usually get one statement in both names.
• Envelope numbers. A giver number or envelope number keeps two people with the same name apart.
• Funds. Showing the fund beside each gift (General, Missions, Building) helps givers recognize their own giving.
• Quarterly statements. Some churches send one each quarter so mistakes are caught early. The year-end statement is the one givers use for their taxes.
• Timing. Aim to have them out by January 31.

A fast way to print them

If your giving is recorded in a spreadsheet, or your church software can export one, you can paste the rows into Statement Press. It groups the gifts by giver, totals them, adds the wording above, and lays out each page so the address shows through a window envelope. Nothing is uploaded, so your giving records stay on your computer.

Sources

• IRS Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements
• IRS Publication 526, Charitable Contributions
• IRS: One, Big, Beautiful Bill provisions

This page is general information, not tax or legal advice.