RE: [taxchat] Restricted donations

I believe that the position taken by the group is correct. Gifts to an individual are not deductible. Using a non-profit as a conduit for the gift doesn't change its characteristics.

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From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna L Loeffler CPA
Sent: Wednesday, September 17, 2008 9:26 AM
To: taxchat@yahoogroups.com
Subject: [taxchat] Restricted donations

If someone donates to a 501(c)(3) charitable organization and specifies
that the donation is to be used for an individual, would that be a tax
deductible charitable contribution for the donor? A taxpayer donated $
to a choir to be used to offset expenses for one of the girls in the
choir and specified that it be used for that one girl. The choir wrote
a receipt that said it was not tax-deductible.

--
Donna
Donna L. Loeffler, CPA
936 Church Avenue
St. Charles, MN 55972
(507) 251-8119
dllcpa@hbci.com
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