Donations to FFA/4-H

[Jiggers]

In small farming communities, the youth belong to FFA/4-H clubs. They raise animals and then show them at annual shows.

The animal is then put up for auction. This is a premium sale only, meaning that the buyer does not receive the animal.

The money goes to the youth.

Many business "buy" these animals and write off the premium payments as advertising.

Many individuals make donations to "pools" so that enough money can be collected to "buy" these animals.

Are the donations to these "pools" deductible as a charitable deduction on Schedule A by individuals?

[Black Bart]

Well,

In small farming communities, the youth belong to FFA/4-H clubs. They raise animals and then show them at annual shows. The animal is then put up for auction. This is a premium sale only, meaning that the buyer does not receive the animal. The money goes to the youth. Many business "buy" these animals and write off the premium payments as advertising. Many individuals make donations to "pools" so that enough money can be collected to "buy" these animals. Are the donations to these "pools" deductible as a charitable deduction on Schedule A by individuals?

strictly speaking, I guess the answer's "no" since the money goes to a specific individual even though it's happening by way of "good" (FFA/4H) organizations.

But on a broader level, I might just do it anyway if I took a notion. It beats me why the government can't allow deductions for promoting the individual initiative and hard work of such great kids instead of throwing away jillions to deadbeat "victims" who don't make "too much money" and raise litters of future professional welfare recipients.

[AJsTax]

4-h

Having been an alum of 4-h and FFA and all of my children went the full time in 4-h, I have dealt with this on both levels, as the person buying and the person doing the tax return. From when I started showing , though my brother and sisters and then my own children, our family has only missed one year of showing at the county fair out of the past 44 years.
It is our opinion that this money is spent on the child, so it can not be called a charitable donation. The main purpose of buying at the sales is to advertise your business by supporting the kids and the program. At the fairs in our area the buyer owns the animal and can keep or send it to the livestock auction. The actual expense is the difference between what is paid for the animal and what it sells for at the auction or would have sold for (FMV) if they keep the animal for personal use.