on line donation corrections

[lajackson]

1- Does it mean items such as YM/YW camp are not eligible for tax statement purpose?
2- Is it pretty straight forward to say ONLY Tithing and Fast Offerings can be reported for tax statement?

1. The church is not able to determine if contributions to Other accounts established locally are qualified as charitable donations under current U.S. tax law. This includes contributions for camp. Usually they are not, and the church does not include them as charitable contributions. Your tax advisor may help you deal with them in another manner.

2. But contributions to the Humanitarian Fund and the Book of Mormon and Temple Construction funds under Other do qualify as charitable contributions, and so they are included in that total. Therefore, it is not correct to say that only Tithing and Fast Offering qualify as charitable contributions, because those other three funds do qualify and are appropriately included in the totals.

[eblood66]

1- Does it mean items such as YM/YW camp are not eligible for tax statement purpose?

That is correct. In general payments for camps are not considered tax deductible (at least in the US) and are not included on the official tax statement. They are considered payments for goods and services, not donations.

2- Is it pretty straight forward to say ONLY Tithing and Fast Offerings can be reported for tax statement?

No. Missionary fund (both Ward and General) donations are also reported as well as donations to Humanitarian Aid, Temple Construction and the Book of Mormon fund.

[russellhltn]

I apologize if my overly brief comments caused more confusion than understanding.

The tax statement states "The Church provided no goods or services in consideration, in whole or in part, for the contributions detailed below but only intangible religious benefits." This is critical in what makes it legally tax exempt.

Donations to local activities may not fall into that category. For example, if you donate to a YM camp and then send your son to that camp, you are receiving a tangible benefit. Because of this, the church does not include donations to "Authorized Member-Financed Activities" in the tax statement. That's not to say it's never tax deductible, but you'd need to consult a tax professional. The church just doesn't include it in it's statement.

"Authorized Member-Financed Activities" are typically annual camps for YM, YW, and primary but might include others.