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How are Charitable Contributions treated in a Divorce?

In any divorce case in Massachusetts, whether contested or uncontested, you are required by Massachusetts Supplemental Probate Court Rule 401 to file a Financial Statement . The form of the financial statement which each party must complete is dependent upon his or her income. A party whose income equal or exceeds $75,000.00 must complete the long form financial statement . A party whose income is less than $75,000.00 must complete the short form financial statement . The long form is 9 pages long and requires more details than the 4-page short form.  The long form includes a line-item for Charitable Contributions deducted directly from your paycheck (on page 2) and a line-item for Charitable Contributions paid as part of your regular Weekly Expenses (on page 4).  If you make regular contributions that are deducted from your pay then those should be entered on page 2.  If you make regular contributions from your take-home income we suggest that you aver...