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Show LDS mission program contributions deductible Contributions to The Church of Jesus Christ of Latter-day Saints to support sup-port the church's missionary program qualify as deductible charitable contributions. con-tributions. The church changed its missionary funding procedures on Jan. 1, 1991. The Equalized Funding Program now treats contributions as the property of the church and under its control. Under the former program, donors could contribute directly to individual missionaries. The Supreme Court ruled that such donations were not deductible because they were not to or for the use of the church. Taxpayers who made contributions to this program during 1991 and who itemize their deductions may include these donations on their 1991 tax return subject to the rules that apply to charitable contributions generally. |