LLC Charitable Contribution

[Academy Tax]

How does an LLC (disregarded entity) properly report a charitable contribution to a 501c3 radio station when some limited advertising value is received. The station in question states the IRS does not regard the contribution as advertising, rather 100% charitable contribution which naturally goes to Schedule A?

[Gary2]

How does an LLC (disregarded entity) properly report a charitable contribution to a 501c3 radio station when some limited advertising value is received. The station in question states the IRS does not regard the contribution as advertising, rather 100% charitable contribution which naturally goes to Schedule A?

Disregarded means disregarded. It doesn't exist on the 1040. The contribution gets reported the same way it would for an ordinary Sch. C (assuming it's a business), i.e. on the Sch. A as suggested.