Our 501(c)(3) is holding a retreat for families of individuals with a certain disease. A family with a vacation rental is willing to donate the home for the retreat if they can have a charitable contribution deduction. Will they be able to claim a deduction if they provide the house?
No. The IRS views the use of property as the provision of a service and the provision of services is not deductible.
Friday, April 4, 2008
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