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Contributions From
Which You Benefit
If you receive or
expect to receive a
financial or
economic benefit as
a result of making a
contribution to a
qualified
organization, you
cannot deduct the
part of the
contribution that
represents the value
of the benefit you
receive. See
Contributions From
Which You Benefit
under Contributions
You Can Deduct,
earlier. These
contributions
include:
Contributions for
lobbying. This
includes amounts
that you earmark for
use in, or in
connection with,
influencing specific
legislation.
Contributions to a
retirement home that
are for room, board,
maintenance, or
admittance. Also, if
the amount of your
contribution depends
on the type or size
of apartment you
will occupy, it is
not a charitable
contribution.
Costs of raffles,
bingo, lottery, etc.
You cannot deduct as
a charitable
contribution amounts
you pay to buy
raffle or lottery
tickets or to play
bingo or other games
of chance. For
information on how
to report gambling
winnings and losses,
see Deductions Not
Subject to the 2%
Limit in Publication
529.
Dues to fraternal
orders and similar
groups. However, see
Membership fees or
dues under
Contributions From
Which You Benefit,
earlier.
Tuition, or amounts
you pay instead of
tuition, even if you
pay them for
children to attend
parochial schools or
qualifying nonprofit
day-care centers.
You also cannot
deduct any fixed
amount you may be
required to pay in
addition to the
tuition fee to
enroll in a private
school, even if it
is designated as a
“donation.”
Contributions
connected with
split-dollar
insurance
arrangements. You
cannot deduct any
part of a
contribution to a
charitable
organization if, in
connection with the
contribution, the
organization
directly or
indirectly pays, has
paid, or is expected
to pay any premium
on any life
insurance, annuity,
or endowment
contract for which
you, any member of
your family or any
other person chosen
by you (other than a
qualified charitable
organization) is a
beneficiary.
Example. You donate
money to a
charitable
organization. The
charity uses the
money to purchase a
cash value life
insurance policy.
The beneficiaries
under the insurance
policy include
members of your
family. Even though
the charity may
eventually get some
benefit out of the
insurance policy,
you cannot deduct
any part of the
donation.
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