Interesting debate about charitable donations and tithing, and it seems much too glib to say 'if the IRS considers it a deduction, it is'.  I do understand that those who give a large check to their church are more likely to deduct it than those who give directly by 'pass-the-plate'.  Given that churches are non-tax payers, and that much of tithing goes to church overhead, how can it be the same as donations to charities like FLC?