The Church of Jesus Christ of Latter-day Saints uses the Employer Identification Number 87-0234341 as its primary federal tax-exempt number. That nine-digit number appears on the official year-end donation statement members receive, and it identifies the church as a qualified 501(c)(3) organization eligible to receive tax-deductible contributions. If you tithe, pay fast offerings, or give to any other church fund, this is the number tied to your deduction.
Which Church Entity the EIN Belongs To
The church conducts its legal and financial affairs through corporate entities organized under Utah law. The two primary ones are the Corporation of the President of The Church of Jesus Christ of Latter-day Saints and the Corporation of the Presiding Bishopric. Both are structured as corporations sole, meaning a single officeholder holds title to property and enters contracts on behalf of the organization. The EIN 87-0234341 is associated with the Corporation of the Presiding Bishopric, and that is the number printed on member donation statements.
You generally don’t need to enter the EIN anywhere on your personal tax return. What matters is keeping the donation statement on file. If the IRS ever questions your charitable deduction, the statement, with the EIN on it, is your documentation that the recipient is a qualified charity.
Do Local Wards and Stakes Have Their Own Number
No. Individual wards, stakes, branches, and districts do not carry separate 501(c)(3) status or their own EINs for donation purposes. They fall under a group exemption issued by the IRS to the central church. A group exemption letter works like an individual exemption letter, except it covers many affiliated organizations at once.1Internal Revenue Service. Group Exemptions
The practical effect is that a tithing check dropped in the envelope at your local ward carries the same tax-deductible status as one mailed to church headquarters. All of it flows onto the same year-end statement under the same EIN.
Verifying the Church’s Tax-Exempt Status
The IRS offers a free lookup tool called Tax Exempt Organization Search that lets you independently confirm an organization qualifies for deductible contributions. It incorporates the data formerly published in Publication 78.2Internal Revenue Service. Tax Exempt Organization Search
You can search by organization name, EIN, or location at apps.irs.gov/app/eos.3Internal Revenue Service. Tax Exempt Organization Search Use the formal legal name rather than an abbreviation. One thing to know: churches are exempt from filing the annual Form 990 information return that other 501(c)(3) organizations must submit,4Internal Revenue Service. Annual Exempt Organization Return: Who Must File so the search results won’t show detailed financial filings the way they would for a hospital or university.
Using the EIN and Your Donation Statement at Tax Time
The $250 Written Acknowledgment Rule
The IRS requires a written acknowledgment from the charity for any single contribution of $250 or more. It must state the amount of cash contributed, describe any non-cash property given, and say whether the church provided any goods or services in exchange.5Internal Revenue Service. Charitable Contributions: Written Acknowledgments The church’s official year-end donation statement satisfies this requirement. It breaks contributions down by category (tithing, fast offerings, humanitarian aid, and so on) and displays the EIN.
Hold on to that statement. If you claim a deduction and can’t produce it during an audit, the IRS can disallow the entire amount, and a 20% accuracy-related penalty may apply on top of the additional tax owed.6Internal Revenue Service. Accuracy-Related Penalty
Itemizing and the New Non-Itemizer Deduction
For years, you could only deduct charitable contributions if you itemized on Schedule A instead of taking the standard deduction. With the 2026 standard deduction at $16,100 for single filers and $32,200 for married couples filing jointly, many donors find itemizing doesn’t pay off.7Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
Starting with tax year 2026, non-itemizers can deduct up to $1,000 in cash charitable contributions ($2,000 for married filing jointly) while still taking the standard deduction.8Internal Revenue Service. Topic No. 506, Charitable Contributions Your tithing and other cash donations to the church can reduce your taxable income up to that amount even if you don’t itemize.
The AGI Cap on Cash Gifts
If you do itemize, your total deduction for cash gifts to a public charity such as the church is capped at 50% of your adjusted gross income for the year.9Internal Revenue Service. Charitable Contribution Deductions Anything above that limit carries forward and can be deducted over the next five tax years. Tithing at 10% of income falls well below the ceiling, so this mostly matters for members making a large one-time cash or property gift.
Non-Cash Donations
If you donate property instead of cash, extra documentation applies. For non-cash contributions where you claim a deduction of more than $5,000 for a single item or a group of similar items, you must obtain a qualified appraisal and file Form 8283, Section B, with your return.8Internal Revenue Service. Topic No. 506, Charitable Contributions This comes up with real estate, vehicles, artwork, and similar property.
For non-cash items valued between $250 and $5,000, you need the written acknowledgment from the church plus a description of the property and how you determined its value, but a formal appraisal is not required. Items under $250 need only a receipt showing the organization’s name, the date, and the location of the donation.
Missionary Fund Contributions
This is one of the most commonly misunderstood areas of LDS-related tax deductions. When you contribute to the ward missionary fund or general missionary fund through the church’s donation system, the church takes full control of the money and decides how to use it. Those contributions are deductible because the donor has no say in the ultimate allocation, even when the funds happen to support a specific missionary’s costs.
What is not deductible is money sent directly to a missionary. Gifts to individuals never qualify as charitable contributions, regardless of the purpose.8Internal Revenue Service. Topic No. 506, Charitable Contributions The equalized missionary payment system routes all support through a central fund so contributions qualify as donations to a 501(c)(3) organization rather than personal gifts. Amounts you give this way show up on your year-end statement alongside other contributions.
State and Local Taxes Are Separate
The federal EIN and 501(c)(3) status don’t automatically carry over to state and local taxes. Most states exempt churches from state income tax and sales tax on religious-purpose purchases, and most counties exempt church-owned worship property from property taxes, but the specific rules, applications, and documentation vary. Some states grant exemptions automatically to any IRS-recognized tax-exempt organization; others require a separate state application. If you handle finances for a local unit, check with your state’s department of revenue to confirm what applies and what filings are needed.