Our members have given tithes and offerings in January that are dated for December of the previous year. Should these contributions be included in last year’s tax statement?

No, a check received in January should be considered a current year contribution. According to the IRS, contributions should be deducted in the year delivered. If a check is hand delivered to the church in January it would not be deductible for the the previous tax year even if was dated for December. The exception would be if the check was sent by mail. The IRS considers a mailed check delivered when mailed. The church should then go by the Post Office’s postmark on the envelope to determine in which year the contribution belongs. You can read about this and the timing of other types of donations in the Charitable Contributions publication on the IRS website. Go to page 13, or click on the bookmark link for “When to Deduct.”