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No. Contributions must be claimed in the year in which they are delivered.

On your “year x” tax return. A check that is mailed is deductible in the year the check is mailed (and postmarked), even if it is received early in the next year.

No. The value of personal services are never deductible as a charitable contribution. However, unreimbursed expenses you incur in performing services on behalf of the church may be. You can use a “standard mileage rate” to compute a deduction for any miles your drive in performing services for the church (see more at: IRS “charitable” mileage rate). Be sure to maintain accurate records. Example: Several church members go on a short-term mission’s trip to another country. The value of their labor is not deductible, but they can deduct their unreimbursed travel expenses (transportation, meals, lodging) incurred in performing the trip.

No, assuming you received benefits (e.g. lodging, instruction, materials) worth $135 or more. Contributions generally are deductible only to the extent they exceed the value of any premium or benefit received by the donor in return for the contribution.

That depends. “Designated contributions” are those made to a church for a specific purpose. If that purpose is an approved project or program of the church, you can deduct the contribution. Example: You donate $200 to the church and instruct the church treasurer to give the $200 to a specified needy family in the church. This contribution is not tax-deductible.

Yes, a contribution deduction ordinarily cannot exceed 50 percent of a donor’s adjusted gross income (a 30 percent rule applies in some cases). Donors who exceed these limits may be able to “carry over” their excess contribution and deduct it in future years.

That depends:

• For an individual cash contribution of under $250: You must have a bank record (such as a canceled check) or a receipt from the church containing the church’s name, and the date and amount of each cash contribution.
• For individual contributions (cash or property) of $250 or more: You must receive a written receipt from the church with the church’s name, the date and amount of each contribution, and states whether you received goods or services for your contributions (and if so, a description and good faith estimate of the value of the goods or services received). If you received no goods or services for the contributions, then the receipt must say so or indicate that only “intangible religious benefits” were received. If you’ve made individual contributions of $250 or more, don’t file your federal income tax return until you receive a contribution statement from your church that satisfies these requirements. Otherwise, your contributions may not be deductible. Canceled checks cannot be used to substantiate cash contributions of $250 or more.
• For non-cash property valued at $500 or more: Other rules apply (see instructions to IRS Form 8283). If the value is more than $5,000, you must obtain a qualified appraisal of the property and attach an “appraisal summary” (IRS Form 8283) to the tax return on which the contribution is claimed. Some exceptions apply.