Church donations and Taxes?

Question

are church deductions deductible from a business? up to 10% of income of the business

Answer 1

If it's a c-corp then yes, up to 10% of the income of the business is deductible, any excess is carried forward. If it's an s-corp or partnership, then the charitable contribution is indicated on the s-corp or partnership tax return, and flows through onto a K-1 for each shareholder/partner, which is reported on the persons 1040 tax return. If the contribution is for a sole proprietorship then the contribution is not a deduction for the sole proprietorship (Schedule C), but would be reported on Schedule A of the person's tax return.

Answer 2

Donations are not a "business expense" except to a C-Corporation.

For a sole proprietorship, the deduction would go on the owners Schedule A (Itemized Deductions). If the owner does not itemize, then no deduction.

For a partnership or an S-Corp, the deduction flows through the K-1 to the owners/members Schedule A. Again, if the owner/member does not itemize, no deduction.