Giving Check for Services

Question regarding giving restricted gifts:

A person in the church pays for the tuning of the organ in the amount of $255. She pays the church this amount, can she deduct this as a donation. She writes in the memo tuning organs. And if so how do I handle it on the contribution sheet.

Thanks

Vickey's reply:

Yes...as long as she writes the check to the church. It is considered a restricted gift. You would give her a regular contribution receipt.

Make sure it includes your church’s name, her name, dates and amounts.

It should also state that she "did not receive any goods or services in connection with this contribution other than intangible religious benefits"

Here is an example of an Annual Contribution Statement.