Advertising versus Contributions

[Jiggers]

For a Schedule C filer:

Client/customer selling something for the kid's school. Candy, spaghetti dinners, BBQ plates, etc. Sometimes taxpayer uses the meals, sometimes not. Usually takes the candy, cookies, etc. to the office to be consumed by taxpayer and employees.

Client/customer selling girl scout cookies for taxpayer's kids. Usually consumed by taxpayer and employees at the office.

Deductible? Advertising?

Or not deductible at all.

Would the answer be different if the taxpayer was a Corporation?

[taxmandan]

I don't see any deduction, unless the charity/school gives them a receipt that states the value of the goods they received as a portion of the money paid.

[AJsTax]

why not?

You can buy food and drinks as a deminimus benefit to be consumed on the premises by employees and deduct 100% of the expense. How is this different?
If they use the tickets to go eat, then not likely a deduction in fact. Unless the cost of the tickets is more than the value received.
The value is so small, is it material to the tax return? I doubt it.

[Burke]

It would not be considered advertising unless the sellers provided publicity of some sort. However, I had an SCorp that bought these things from local high school bands, and we deducted them as business gifts because he gave them to his customers. This company's practice of using them by employees gets into a gray area, as a de minimus benefit, maybe.....