Donna Donna L. Loeffler, CPA 936 Church Avenue St. Charles, MN 55972 (507) 251-8119 dllcpa@hbci.com The information in this message, and any files transmitted with it, is confidential, may be legally privileged, and intended only for the use of the individual(s) named above. Be aware that the use of any confidential or personal information may be restricted by state and federal privacy laws. If you are not the intended recipient, do not further disseminate this message. If this message was received in error, please notify the sender and delete it. IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
Chuck Warman wrote:
__._,_.___I agree with Mel. Some missionary organizations have carved out exceptions, but only because the designated recipients are engaged in full time missionary work. But the general rule is as Mel stated.
Chuck
From: taxchat@yahoogroups
.com [mailto:taxchat@ yahoogroups. com] On Behalf Of Mel Wolfson
Sent: Wednesday, September 17, 2008 9:29 AM
To: taxchat@yahoogroups.com
Subject: 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.
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 donationsIf 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
The information in this message, and any files transmitted with it, is confidential, may be legally privileged, and intended only for the use of the individual(s) named above. Be aware that the use of any confidential or personal information may be restricted by state and federal privacy laws. If you are not the intended recipient, do not further disseminate this message. If this message was received in error, please notify the sender and delete it.
IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
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IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
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