Deductable In Month Due, Or In Month Actually Paid ?

Robert11 · Joined: 25 Aug 2007 Posts: 23

Hello,

Every year, we pay membership/dues monthly to our religious congregation.

Last few months of 2007, never received any monthly dues statements, and
hence never paid any, as their bookkeeping was all messed up.

If I pay now in 2008 the few months that should have been paid in 2007, can
I deduct these payments on
my 1040 for 2007 ? Or, do I have to wait until next year when i do my 2008
taxes ?

Thanks,
Bob

Archived from group: misc>taxes

Paul Thomas, CPA · Joined: 25 Aug 2007 Posts: 3094

"Robert11" wrote
> Every year, we pay membership/dues monthly to our religious congregation.
>
> Last few months of 2007, never received any monthly dues statements, and
> hence never paid any, as their bookkeeping was all messed up.
>
> If I pay now in 2008 the few months that should have been paid in 2007,
> can I deduct these payments on
> my 1040 for 2007 ? Or, do I have to wait until next year when i do my
> 2008 taxes ?

If they are deductible at all......it would be deductible in the year paid.

Be sure that what you are deducting is considered charitable contributions,
and not payments for goods or services.

--
Paul A. Thomas, CPA
Athens, Georgia