Church donations even with receipt acknowledgement can be denied by the IRS

In 2007, the Durdens claimed a charitable contribution deduction of $22,517 for cash contributions to their church. Most individual contributions exceeded $250.Upon questioning by the IRS, the Durdens produced a letter from their church acknowledging the contributions, as well as canceled checks supporting the amounts of the claimed deduction. The IRS declined to accept the [church’s] acknowledgment [of the contributions] on the grounds that it did not contain the required statement under Sec. 170.

For donations of $250 or more […] the donor must obtain a contemporaneous written acknowledgment […], stating the amount of the contribution [and] whether the donee provided goods or services in consideration for the donation […]. If goods or services received consist solely of intangible religious benefits, the contemporaneous documentation must contain a statement to that effect. Church donations denied

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