Members who contribute to special-occasion offerings processed through the church's books can deduct their contributions as a charitable contribution if they itemize deductions.

Employees who cannot itemize deductions will not be able to deduct any of these expenses.

Families earning $90,000 and $130,000 itemize deductions.

First, the taxpayer must elect to itemize deductions, and the total itemized deductions must exceed the standard deduction (otherwise, itemization would not reduce tax).