Whenever you give tithes or offerings to a registered non-profit, you should receive a contribution statement at the end of the calendar year. This statement should then be used to claim your charitable donations when filing your taxes.
If you give tithes or offerings to an individual or to a non-registered entity, you will not be able to claim those donations when filing your taxes.
Tithes and offerings may not be claimed as a ministry expense on your EOM form.