"Charitable"? Donation

[erchess]

My parents are going to a political function on Thursday Night. This is a regular monthly gathering and includes very good food. Most months they pay ten dollars a head which represents roughly a break even point for the Party. In December they are not charging for the food (which will be heavy snacks not a meal) but people are asked to bring canned goods for the local food bank. My parents have bought $22 worth of canned goods and will take them regardless of the answer to this question.

When I do their return can I claim the value of the canned goods as a non cash contribution to the food pantry or does the involvement of the Political Party prevent that? Can they get by without a receipt just as they would if they dropped clothes off at an un staffed Goodwill Drop Off Point? They will keep the grocery tape and conveniently everything they bought on that trip is part of the donation.

[BHoffman]

I don't think $22 is going to bring on a CID investigation.

[erchess]

BHoffman has a point

but I want to know what the formal rules are because I am curious. Also at some point I could have a taxpayer who did this sort of thing often enough that in total whether they were allowed or disallowed is material. Or put it another way - what if my parents and their political friends were rich and everyone was donating thousands of dollars worth of food instead of a few cans? Verification of value would still be no prob, we would have the register tape but I would wonder more about the lack of receipt.

[David1980]

A political group obviously isn't a charity. However the canned food is going to go to the food bank, which probably would qualify.

So what records would have to be kept for it to be deductible? Receipt from the charitable organization (food bank) showing when it was given, what it was, and the name of the charitable organization. So will there be any way for your parents to obtain a receipt from the foodbank for the donation?

(My guess is it's probably more than $22 worth of effort.)

[Jiggers]

Receipt for donation

A political group obviously isn't a charity. However the canned food is going to go to the food bank, which probably would qualify.

So what records would have to be kept for it to be deductible? Receipt from the charitable organization (food bank) showing when it was given, what it was, and the name of the charitable organization. So will there be any way for your parents to obtain a receipt from the foodbank for the donation?

(My guess is it's probably more than $22 worth of effort.)

Agree with David. You need a receipt from the Charitable Organization showing the required information. The political organization is probably going to take all the donated canned goods to the food bank and make the donation in the name of the political organization, not in the name of the individuals.

So there is probably not going to be a donation.

This also applies to those that make the same type of donations to their church. The supermarket receipts will no longer be sufficient to prove the donation.

[erchess]

Un staffed drop off points

At one time the taxpayer's records were enough if they contributed used clothing and household goods to a charity by leaving them at an un staffed drop off point. Has this changed?

[Gene V]

No change

At one time the taxpayer's records were enough if they contributed used clothing and household goods to a charity by leaving them at an un staffed drop off point. Has this changed?

from Pub. 17 page 166

You are not required to have a receipt where it is impractical to get one (for example, if
you leave property at a charity's unattended drop site).

[Bees Knees]

Not so fast with the non-receipt biz...

The full context of Pub 526 says:

Deductions of Less Than $250
If you make any noncash contribution, you must
get and keep a receipt from the charitable organ-
ization showing:
1. The name of the charitable organization,
2. The date and location of the charitable
contribution, and
3. A reasonably detailed description of the
property.
A letter or other written communication from the
charitable organization acknowledging receipt
of the contribution and containing the informa-
tion in (1), (2), and (3) will serve as a receipt.
You are not required to have a receipt where
it is impractical to get one (for example, if you
leave property at a charity’s unattended drop
site).

That does not give you a free ride to deduct all non-cash donations under $250 without a receipt. It says you still need one, except under the specific circumstance mentioned.

In your case, you are going to a political event, where there are people there accepting donations. That is hardly the same thing as an unattended drop site. A receipt from the charity under the circumstances described would still be required.

[erchess]

Ummm Bees

I don't think anyone from the food bank will be present at the political function. For openers the paid staff and most volunteers of the food bank belong to the other major political party.

[Gene V]

Not so fast with the non-receipt biz...

The full context of Pub 526 says:



That does not give you a free ride to deduct all non-cash donations under $250 without a receipt. It says you still need one, except under the specific circumstance mentioned.

In your case, you are going to a political event, where there are people there accepting donations. That is hardly the same thing as an unattended drop site. A receipt from the charity under the circumstances described would still be required.

Bee Knees-Just answering Erchess question-has nothing to do with going to a political
event..
Gene