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  • October 21, 2014

Charitable Contributions to Individual Missionaries

In general, a contribution is deductible only if it is made “to or for the use of” a charitable organization, not a designated individual.  IRC §170(a).  Direct contributions to missionaries, or any other individual, are not tax deductible, even if they are used for religious or charitable purposes.  However, contributions to designated individuals in the context of mission work may be deductible where it is shown that the contributions were to a charitable organization and for the use of the organization, not just the individual missionary designated. Contributions to a missions agency or church for the benefit of a particular…

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