United States law states that contributions to the Church in the U.S. are tax-deductible. Contributions to foreign church organizations cannot be taken as tax deductions, and we cannot issue donation receipts on offerings made abroad. In other words, those donations must be banked in a U.S. bank account to receive a receipt that the IRS will acknowledge for tax purposes.
So if U.S. members traveling abroad want their Holy Day offerings to be included in their end-of-year donation receipt, they are encouraged to mail their offerings directly to the home office in Cincinnati, before or after the Feast. Your contributions will be appropriately receipted and reported to the IRS, allowing you to take a tax deduction at year-end.
Of course, so as not to “appear before the Lord empty-handed” (Deuteronomy 16:16) and out of courtesy to the nation hosting the Feast where you attend, please consider giving some of your offering (preferably in the local currency) on the Holy Days at the international site you attend.
If you have any questions on this long-standing Church policy, please be sure to contact us through your pastor.