Tax-Valid Receipt for U.S. Donors

Beginning with the 1994 tax year, Church members and others who donate to the Church in the United States will receive a new tax-valid receipt from their local wards. This receipt will list the cash donations made to that ward for the year and should be distributed by the ward financial clerk each following January.

The name of this receipt is the Annual Charitable Cash Contributions Official Tax Summary Statement.

Members and other donors should be aware that the statement they receive at tithing settlements is not sufficient substantiation of tax-deductible contributions for income tax purposes. This is because the statement does not include the wording required by U.S. tax law to qualify the statement as the official year-end tax receipt. Additionally, the tithing settlement statement does not include donations made after the settlement but prior to the end of the year. The Annual Charitable Cash Contributions Official Tax Summary Statement should be used for preparing tax returns and when providing documentation during an Internal Revenue Service audit.

If members and other donors do not receive this new tax receipt by the end of January each year, they should obtain it from their ward financial clerk.