• To make a donation, please click here.
• To arrange an automatic monthly donation, click here...
• To make a donation over the telephone, please call toll-free: (866) 455-6466
• To send in a check, please mail to Lutheran Church Charities, 333 W. Lake St., Addison, Illinois 60101

Table of Contents

• Direct Gifts
• Donations
• Honorary and Memorial Gifts
• Electronic Funds Transfer
• Matching Gifts
• Thrivent Financial for Lutherans' Thrivent Choice Program (new in 2010)
• Appreciated Securities
• Real Estate
• Tangible Personal Property
• Special Projects

Direct Gifts

Donations

• Donate to Lutheran Church Charities securely online or;
• Sending your gift to our offices at 333 W Lake Street, Addison IL 60101, or;
• Call the LCC offices at (866) 455-6455.

Honorary and Memorial Gifts

Electronic Funds Transfer

Matching Gifts

Appreciated Securities

Harris Bank and Trust
DTC #0443
Re: Lutheran Church Charities
Account #NKV005006
"Donor Name"

Real Estate

Tangible Personal Property

Special Projects

• K-9 Parish Comfort Dog Ministry
• Haiti Project
• Disaster Response
• Feed the Invisible Guest Program

IRS Tips for Year-end Donations

Conditions for Deductions for Electronic Charitable Contributions in 2009

Contributions are deductible in the year made; thus, donations charged to a credit card before the end of the year count for 2009. This is true even if the credit card bill is not paid until next year. Also, checks count for 2009 as long as they are mailed this year.

Frank Sommerville, JD, CPA, further clarifies the rule: "The credit card rule allows you to deduct charged donations on the date the credit card is charged, not the date the charity receives the funds. a similar rule would apply to debit cards."

Special Charitable Contributions for Certain IRA Owners

This provision, currently scheduled to expire at the end of 2009, offers older owners of individual retirement accounts (IRAs) a different way to give to charity. An IRA owner, age 70½ or over, can directly transfer tax-free up to $100,000 per year to an eligible charity. This option, created in 2006, is available for distributions from IRAs, regardless of whether the owners itemize their deductions. Distributions from employer-sponsored retirement plans, including SIMPLE IRAs and simplified employee pension (SEP) plans, are not eligible.

To qualify, the funds must be contributed directly by the IRA trustee to the eligible charity. Amounts so transferred are not taxable and no deduction is available for the transfer.

Not all charities are eligible. For example, donor-advised funds and supporting organizations are not eligible recipients.

Amounts transferred to a charity from an IRA are counted in determining whether the owner has met the IRA’s required minimum distribution. Where individuals have made nondeductible contributions to their traditional IRAs, a special rule treats transferred amounts as coming first from taxable funds, instead of proportionately from taxable and nontaxable funds, as would be the case with regular distributions. See Publication 590, Individual Retirement Arrangements (IRAs), for more information on qualified charitable distributions.

Rules for Clothing and Household Items

To be deductible, clothing and household items donated to charity generally must be in good used condition or better. A clothing or household item for which a taxpayer claims a deduction of over $500 does not have to meet this standard if the taxpayer includes a qualified appraisal of the item with the return. Household items include furniture, furnishings, electronics, appliances and linens.

Guidelines for Monetary Donations

To deduct any charitable donation of money, regardless of amount, a taxpayer must have a bank record or a written communication from the charity showing the name of the charity and the date and amount of the contribution. Bank records include canceled checks, bank or credit union statements, and credit card statements. Bank or credit union statements should show the name of the charity, the date, and the amount paid. Credit card statements should show the name of the charity, the date, and the transaction posting date.

Donations of money include those made in cash or by check, electronic funds transfer, credit card and payroll deduction. For payroll deductions, the taxpayer should retain a pay stub, a Form W-2 wage statement or other document furnished by the employer showing the total amount withheld for charity, along with the pledge card showing the name of the charity.

These requirements for the deduction of monetary donations do not change the long-standing requirement that a taxpayer obtain an acknowledgment from a charity for each deductible donation (either money or property) of $250 or more. However, one statement containing all of the required information may meet both requirements.

Reminders

To help taxpayers plan their holiday-season and year-end giving, the IRS offers the following additional reminders: