U.S. Internal Revenue Service Allows Deduction for Contributions

United States taxpayers may count contributions to the Church’s missionary program as deductible charitable contributions.

The Church changed its missionary funding procedures on 1 January 1991. The Equalized Funding Program now treats contributions as the property of the Church and under its control.

Under the former program, donors could contribute directly to individual missionaries. The U.S. Supreme Court ruled that such donations were not deductible because they were not to or for the use of the Church.

Taxpayers who made contributions to the Equalized Funding Program during 1991 and who itemize their deductions may include these donations on their 1991 tax returns, subject to the rules that apply to charitable contributions generally.