Tax deduction for mass intentions?

[LBH]

Are donations made in connection with mass intentions tax deductible?

There must be more to the question than I understand. Can someone shed light on it for me?

Last year, we asked that a mass be said for a relative who died, and, at that time, we made a voluntary donation to the church. The donation did not appear on our end of year statement, and when I questioned it, I was told that it wasn't deductible because it was in exchange for a service, saying a mass for a deceased relative. After reading all the IRS regulations I could find on the subject, it still looks to me like it should be deductible since we received only what the tax code calls "intangible religious benefit."

[ejlo1]

You can't deduct it because the church did someting you requested in exchange for the donation.

The "intangible religous benefit" mentioned in the IRS code is more along the line of the graces and possible time off purgatory you might hope to receive by tithing and alms giving.

[LBH]

Thanks.

[mommyof4]

Originally Posted by ejlo1

You can't deduct it because the church did someting you requested in exchange for the donation.

The "intangible religous benefit" mentioned in the IRS code is more along the line of the graces and possible time off purgatory you might hope to receive by tithing and alms giving.

Wow, I've never heard of that before.

[Steve Shannon]

Mass stipends are deductible, as noted by Sandra Day O'Conner in a dissenting opinion on a Supreme Court decision regarding the deduction of costs spent on auditing classes by another church. See this link
http://www.irs.gov/pub/irs-tege/eotopicg90.pdf

"Rev. Rul. 78-366, 1978-2 C.B. 241, is also cited since it provides that mass stipends as fixed payments for specific religious services are deductible."

[Sunbreak]

I would say no, you can't deduct it. The reason why I say this is that in some dioceses, the priest gets to keep some or all of the money for mass intentions. So it isn't going to the church, it's going to him.

[poiu741]

You can't deduct it because the church did someting you requested in exchange for the donation.

[1ke]

Originally Posted by Steve Shannon

Mass stipends are deductible, as noted by Sandra Day O'Conner in a dissenting opinion on a Supreme Court decision regarding the deduction of costs spent on auditing classes by another church. See this link
http://www.irs.gov/pub/irs-tege/eotopicg90.pdf

A very important part of tht ruling is that the stipend is deductible if it goes into the Church's general fund.

Mass stipends typically do not go into the general fund in parishes. They are in a separate bank account and paid only to the priest for the Masses as they are said. Now, perhaps if you send donations to a religious order that might be different, since order priests likely do not receive individual payments and that money supports the overall operations of the order.

[Steve Shannon]

Originally Posted by 1ke

A very important part of tht ruling is that the stipend is deductible if it goes into the Church's general fund.

Mass stipends typically do not go into the general fund in parishes. They are in a separate bank account and paid only to the priest for the Masses as they are said. Now, perhaps if you send donations to a religious order that might be different, since order priests likely do not receive individual payments and that money supports the overall operations of the order.

So really, the correct answer is "Maybe they are deductible", but it's up to the parishioner to ask if the money goes into the general fund. That seems a bit indiscernable to the person paying for the masses. The checks are made out to the church (at least they have been for the mass donations we made this year). What the church does with them is out of sight of the person who "purchases" the mass. I was not able to find the actual Revenue Ruling on the IRS site, even though I went through the revenue ruling archives available there. The only thing I have is the line that says "mass stipends as fixed payments for specific religious services are deductible." It seems to me that would be true regardless of whether the money makes its way to the priest or not. Based on that I intend to deduct mine (and quickly )
However, I am talking about masses purchased from the church secretary, with the check payable to the church. If I were to give a check to a priest, deacon, or sister because they performed a mass, wedding, funeral, rosary, etc. I agree, that is not deductible.
Peace
Steve

[Corki]

Originally Posted by poiu741

You can't deduct it because the church did someting you requested in exchange for the donation.

As a general rule for taxes, you can only deduct the value of the donation in excess of the value of what you got in return. Although the Mass is priceless, it does not have a tangible dollar value so the entire amount would be a donation.