The Oregon Tax Court, acting through its Magistrate Division, has denied a charitable contribution deduction on taxpayers’ personal state tax return for the value of vouchers donated to various charities redeemable for photography sessions. The taxpayers, who operate a photography studio, said they were regularly approached by citizens seeking contributions for their charities. They decided that they would offer a photo session and a gallery portrait worth about $700-$800 and claimed a charitable contribution deduction of more than $80,000 over two years. They claimed the vouchers were “art work.” The state allowed a deduction of about $14,500, equal to an amount the IRS had allowed for the...