Yes, LDS tithing is tax deductible. The Church of Jesus Christ of Latter-day Saints is a recognized 501(c)(3) organization, so tithing, fast offerings, missionary donations, and humanitarian gifts all qualify as charitable contributions on your federal return.1ProPublica Nonprofit Explorer. The Church of Jesus Christ of Latter Day Saints The catch is that you only see a tax benefit if you itemize, and itemizing only pays off when your total deductions exceed the standard deduction, which for 2026 is $16,100 for single filers and $32,200 for married couples filing jointly.2Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
Why Tithing Qualifies
Federal tax law allows you to deduct contributions to organizations operated exclusively for religious, charitable, or educational purposes.3Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Churches fall squarely inside that category, and the LDS Church holds the 501(c)(3) designation the IRS requires. Any donation you make to an authorized church fund — tithing, fast offerings, missionary funds, humanitarian aid, temple construction — is treated the same way the IRS treats a gift to any other qualified charity.
If you ever want to confirm the status of a specific religious or charitable organization, the IRS Tax Exempt Organization Search lets you look it up directly.4Internal Revenue Service. Tax Exempt Organization Search Bulk Data Downloads
The Standard Deduction Hurdle
Being deductible is not the same as producing a refund. Tithing lowers your tax bill only if you itemize on Schedule A instead of taking the standard deduction. For the 2026 tax year, those standard amounts are:2Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
- Single or married filing separately: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
Add up everything you could itemize: tithing and other charitable gifts, mortgage interest, state and local taxes (capped at $40,000 for joint filers), qualifying medical expenses. If that total lands below your standard deduction, itemizing gives you nothing extra and the standard deduction wins.
Take a family earning $100,000 who pays a full ten percent tithe. Their $10,000 in tithing, on its own, sits well below the $32,200 joint standard deduction. They would need meaningful mortgage interest, property tax, or state income tax on top of that to make itemizing worthwhile. Run the numbers both ways before assuming your tithing produces a deduction.
How Much You Can Deduct in One Year
Even when itemizing works for you, there is an annual ceiling. Cash contributions to public charities, including the LDS Church, are deductible up to 60 percent of your adjusted gross income.5Internal Revenue Service. Publication 526, Charitable Contributions The One, Big, Beautiful Bill Act signed in 2025 made that 60 percent limit permanent.3Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts
For most members paying a ten percent tithe, this ceiling is not a factor. It becomes one if you make a large one-time gift on top of regular tithing, such as a lump-sum contribution to humanitarian aid. Anything above the 60 percent limit is not lost. It carries forward and can be deducted over the next five tax years.6eCFR. Charitable Contributions Carryovers of Individuals
Records You Need to Keep
The IRS requires a written acknowledgment for any single contribution of $250 or more. The acknowledgment has to include the organization’s name, the amount contributed, and a statement about whether you received any goods or services in return.7Internal Revenue Service. Charitable Contributions: Written Acknowledgments For a church, the statement can instead say that only intangible religious benefits were provided, which is what the IRS expects for tithing.8Internal Revenue Service. Substantiating Charitable Contributions
The church handles this through its Annual Charitable Cash Contributions Official Tax Summary Statement, produced each January and available before January 31.9The Church of Jesus Christ of Latter-day Saints. Annual Charitable Cash Contributions Official Tax Summary Statement It lists everything you gave in the prior year across all authorized funds. You can pull it from the online donor portal or ask your ward clerk for a printed copy.
You need this acknowledgment in hand no later than the day you file for that year.8Internal Revenue Service. Substantiating Charitable Contributions Hold onto the summary for at least three years after filing. Certain situations stretch the retention period to six or seven years.10Internal Revenue Service. How Long Should I Keep Records Without proper documentation, the IRS can disallow the deduction outright.
How to Report It on Your Return
Tithing goes on Schedule A (Form 1040), the itemized deductions form.11Internal Revenue Service. About Schedule A (Form 1040), Itemized Deductions Cash and check donations belong on Line 11 under Gifts to Charity.12Internal Revenue Service. Instructions for Schedule A (Form 1040) Enter the total from your church tax summary there. Your Schedule A total then flows to Form 1040 and reduces the income the IRS taxes.
You do not send the church summary in with your return. Keep it filed away in case of an audit. If you had unreimbursed out-of-pocket costs for church volunteer work — supplies for a service project, mileage to and from — those count as charitable contributions too. Volunteer mileage is deductible at 14 cents per mile for 2026.13IRS.gov. 2026 Standard Mileage Rates
Year-End Timing
A contribution counts for the tax year in which it is made, not the year the church processes it. A check mailed with a December 31 postmark counts for that tax year even if the deposit posts in January. Online donations are dated when you submit the transaction.
Strategies If You’re Close to the Standard Deduction
Bunching Two Years Into One
If your itemized deductions land near the standard deduction every year, consider bunching. Instead of giving the same amount annually, you pack two years of tithing and other charitable gifts into one tax year, itemize that year, and take the standard deduction the next.
Say a married couple’s yearly itemized deductions total $23,000, including $10,000 in tithing. Each year they fall short of the $32,200 joint standard deduction. If they instead give $20,000 in one year (two years of tithing) and $0 the next, their itemized deductions rise to $33,000 in the bunching year and they take the $32,200 standard deduction the following year. Over two years, they claim about $65,200 versus $64,400. The gap widens with larger contributions. A donor-advised fund can smooth this out: you contribute the lump sum, take the full deduction that year, and let the fund distribute to the church on a normal schedule.
Qualified Charitable Distributions From an IRA
If you are 70½ or older, you can send up to $111,000 per year from a traditional IRA straight to the church as a Qualified Charitable Distribution.14IRS.gov. 2026 Amounts Relating to Retirement Plans and IRAs A QCD is excluded from your taxable income, so the benefit works whether you itemize or not. At 73 and older, the distribution also counts toward your required minimum distribution.
The transfer has to move directly from your IRA custodian to the church. If the money touches your personal account first, it no longer qualifies. A spouse with their own IRA can also give up to $111,000. For retirees who tithe from retirement income, a QCD is often the most tax-efficient route.
Donating Appreciated Stock
If you own investments that have gained value, donating the shares directly to the church can beat selling them and donating the cash. When you give an asset held longer than a year, you can generally deduct the full fair market value and skip capital gains tax on the appreciation.15Internal Revenue Service. Charitable Contribution Deductions The deduction limit for appreciated property is 30 percent of AGI, with a five-year carryover for anything above that.
Noncash contributions over $500 for the year require Form 8283 with your return.16Internal Revenue Service. About Form 8283, Noncash Charitable Contributions Property valued above $5,000 generally needs a qualified appraisal. Coordinate with the church’s donation department before initiating any transfer of securities.
What About Your State Return?
Federal treatment is only part of the answer. Some states let you deduct charitable contributions on the state return, others do not, and several have no state income tax at all. Where a state deduction exists, documentation and AGI rules usually track the federal ones but can differ in specifics. Check your state tax authority’s guidance, or ask a tax professional, before assuming your state gives you the same benefit as the IRS.