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Q&A: Can a Pastor Receive a Deduction for "Donating" Vacation Time?

Charitable contribution deductions are only available for donations of cash or property.

One of our pastors wants to donate five weeks of his vacation time back to the church. Is it possible to do this? If so, how should the pastor treat this "donation" on his tax return?

It is not possible for a pastor to receive a deduction for his vacation time because deductions are not allowed for donations of labor. A charitable contribution deduction is only available for donations of cash or property. For a complete discussion of the various legal requirements that apply to deductibility of contributions, see chapter 8 of my Church & Clergy Tax Guide.

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Posted:
  • June 22, 2016

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