Charitable Contribution - Churches

[Burke]

Based on the previous discussion about records, I have thoroughly read IRC 170(f)(8) and have a question. In regard to paragraph (B) section (iii) which says ".....the term 'intangible religious benefit' means any intangible religious benefit which is provided by an organization organized exclusively for religious purposes and which generally is not sold in a commercial transaction outside the donative context." Can anyone provide an example(s) for clarification of this provision?

[Bees Knees]

IRS Pub 526, page 18 (2007 version) gives the example of admission to a religious ceremony.

[Bees Knees]

IRS Pub 1771 expands on this on page 7 where it says:

Intangible Religious Benefits Exception — If a religious organization provides only “intangible religious benefits” to a contributor, the acknowledgment does not need to describe or value those benefits. It can simply state that the organization
provided intangible religious benefits to the contributor.
What are “intangible religious benefits?” Generally, they are benefits provided by a tax-exempt organization operated exclusively for religious purposes, and are not usually sold in commercial transactions outside a donative (gift) context. Examples include admission to a religious ceremony and a de minimis tangible benefit, such as wine used in a religious
ceremony. Benefits that are not intangible religious benefits include education leading to a recognized degree, travel services, and consumer goods.

[Bees Knees]

So in other words, you don't have to reduce your charitable donation deduction to your Church based upon the FMV of the wine you consumed during the religious service.

[JohnH]

We Baptists don't have to worry about the FMV of wine consumed during the religous service since we use grape juice, but those little cardboard-like wafers are mighty tasty. I'll bet they have a high FMV.

[Burke]

We Baptists don't have to worry about the FMV of wine consumed during the religous service since we use grape juice, but those little cardboard-like wafers are mighty tasty. I'll bet they have a high FMV.

Well, they do! It's not easy to find unleavened bread -- remember manna from heaven? I thought Baptists used those little bread cubes? Just went to a Presbyterian service and they tore off a hunk from a baguette of which half fell into the wine goblet. (They used intinction method.)

[Burke]

IRS Pub 1771 expands on this on page 7 where it says:

Thanks so much -- I know this question is going to come up. I have already notified the church's financial recording officer that his receipt is not up to par and needs to be modified.