Similarly, Temple members whose annual dues include admission to High Holy Day services don't have to reduce their charitable deduction for the value of the tickets. Membership dues in religious organizations are generally deductible in full. So are building fund assessments that many religious organizations impose in addition to annual membership dues. Holy Day Contributions Jews who heed their rabbi's traditional High Holy Day plea for donations will also generally find their contributions are fully deductible. The same treatment applies to religious benefits of other faiths.
Catholics can fully deduct stipends they pay in exchange for the saying of special masses.
Despite the special treatment of religious donations, they are not exempt from the special substantiation requirements for large donations. The statement must also disclose whether the donor received any benefits religious or otherwise in exchange for the contribution. If you're required to obtain a substantiation statement, there is no need to corner the rabbi or temple administrator after services to press for the letter. You have until you file your return next tax season to obtain the written statement. In fact, you may not even have to ask for the letter.